Documentary Stamp Tax Exemption on the Statement of Assets and Liabilities Filed by Government Employees

April 2, 1958 BIR RULING NO. 217-58 Mr. Vedasto T. Redito 1504 Lealtad, Sampaloc Manila S i r : In reply to your letter dated January 23, 1958, requesting opinion as to whether or not the statement of assets and liabilities filed by government employees is subject to the 30-centavo documentary stamp tax prescribed in Section 225 of the National Internal Revenue Code, I have the honor to inform you that as the said statement is required of all government employees pursuant to the provisions of Administrative Order No. 1 dated January 5, 1954, of the President of the Philippines for statistical purposes and is wholly for the use of the bureau in which the same is filed and not at the instance of, or for the benefit of the person filing said statement, the same is exempt from the 30-centavo documentary stamp tax prescribed in Section 225 of the Tax Code. As regards your question of whether or not your immediate superior can be delegated to administer the sworn declaration instead of a notary public, it is suggested that this query be addressed to the Secretary of Justice who has jurisdiction over this matter. cdti Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue