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Documentary Stamp Tax — Government Agencies

BIR Ruling No. 127-79 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Dec 13, 1979

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December 13, 1979 BIR RULING NO. 127-79 Documentary stamp tax government agencies In reply to your letter dated September 12, 1979, please be informed that in view of the provisions of Section 23 of P.D. No. 1177, all checks issued by government offices, agencies, instrumentalities as well as government-owned or controlled corporations are subject to the documentary stamp taxes.

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