BIR Ruling No. 135-62

November 27, 1962 BIR RULING NO. 135-62 Mr. Apolinario Pastrana c/o Office of Congressman G.P. Ramos House of Representatives M a n i l a S i r : In reply to your letter dated October 16, 1962, I have the honor to inform you that a sworn statement of information (such as the sample "Affidavit" published in Vol. 56 Official Gazette, No. 47, dated Nov. 21/60, p. 7167) furnished by an informer as required under Section 1 of Republic Act No. 2338, otherwise known as the Informer's Reward Law, is subject to a documentary stamp tax of P0.30, pursuant to Section 225 of the Tax Code, the pertinent provision of which is hereby quoted as follows: "Sec. 225. . . . on each certificate of any description required by law, or by rules or regulations of a public office, or which is issued for the purpose of giving information, or establishing proof of a fact . . ., there shall be collected a documentary stamp tax of thirty centavos; . . .." (Emphasis supplied) aisadc Very truly yours, JOSE B. LINGAD Acting Commissioner of Internal Revenue