Documentary Stamp Tax Exemption on Supplementary and Additional Information Filed

March 25, 1959 BIR RULING NO. 137-59 The Victory Business Agency 2nd Floor, The Remnants Center Bldg. 823 Juan Luna, Manila Gentlemen : This is in connection with your letter dated March 19, 1959, requesting information as to whether or not the supplementary and additional information filed by your clients with the Department of Commerce and Industry when subscribed and sworn to, are exempt from the 30-centavo documentary stamp tax imposed on certificates. LLjur It appears that the aforesaid supplementary and additional information is required by the Department of Commerce and Industry for record, checking, verification and statistical purposes. Section 236(d) of the National Internal Revenue Code provides in part as follows: "SEC. 236. Documents and papers not subject to stamp tax . . . . "(d) . . . statements and other compulsory information required of person or corporations by the rules and regulations of the national, provincial, city, or municipal governments exclusively for statistical purposes and which are wholly for the use of the bureau or office in which the same are filed, and not at the instance or for the use or benefit of the person filing the same; . . ." In accordance with the abovequoted provision of the Tax Code, the said supplementary and additional information filed by your clients is exempt from the 30-centavo documentary stamp tax. Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue