Pitney Bowas Franking Machines Not Authorized to Imprint a Documentary Stamp

May 20, 1960 BIR RULING NO. 248-60 Marsman & Co. P. O. Box 297, Manila Gentlemen : In reply to your letter dated May 17, 1960, I have the honor to inform you that this Office does not authorize the imprinting of the documentary stamp by Pitney Bowas Franking machines on a tape which in turn is affixed to the taxable document. When authorized by this Office, Pitney Bowas Franking Machines can be used to print documentary stamps on the taxable document itself. This is so because these stamps are not cancelled like the ordinary stamps. They considered cancelled as soon as they are imprinted on the taxable document. Please be further informed that a machine authorized to be used by a company in Manila cannot be used by its branches in the provinces and even by its branches in Manila if they are not housed in the same building. cdtech Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue