Bills of Lading Issued by Shipping Companies
BIR Ruling No. 187-59 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Apr 10, 1959
Full text
April 10, 1959 BIR RULING NO. 187-59 Mr. Felix R. Cabahug Laynaga, San Remigio Cebu S i r : In reply to your letter dated March 16, 1959, I have the honor to inform you that bills of lading issued by shipping companies are subject to the documentary stamp tax prescribed in section 227 of the National Internal Revenue Code. Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue
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