Exemption from Paying Legal Fees for the Certification
BIR Ruling No. 165-59 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Apr 6, 1959
Full text
April 6, 1959 BIR RULING NO. 165-59 The Clerk of Court Court of Appeals Manila S i r : In connection with our request for certain certified documents to be used as evidence in the case of "Yap Pe Giok vs. The Collector of Internal Revenue", "Dy Peh and or Victory Rubber Manufacturing vs. Collector of Internal Revenue", and "Romana Lopez vs. Collector of Internal Revenue", I have the honor to inform you that this Office is exempt from paying legal fees for the certification thereof pursuant to Section 16 of Rule 130 of the Rules of Court. cdt "Section 16. Government Exempt . The Government of the Philippines is exempt from paying the legal fees provided in this Rule". (Resolution of the Supreme Court of March 3, 1950, 46 O.G. No. 3. p. 1018). This Office is likewise exempt from paying documentary stamp tax thereon under Section 236 of the National Internal Revenue Code. Very truly yours, (SGD.) MELECIO R. DOMINGO Deputy Commissioner of Internal Revenue
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