Documents Subject to DST

December 15, 1989 BIR RULING NO. 259-89 188; 193 000-00 259-89 Gentlemen : This refers to your letters dated September 20, 1988 and September 20, 1989, requesting in effect whether the following documents are subject to the documentary stamp tax, viz: cdt a. Application for Firearm License b. Information Sheet of Firearm Applicant c. Affidavit of Non-Pending Case d. Affidavit of Transfer of Firearm (Deed of Sale) e. Special Power of Attorney for Administrator/Overseer f. Affidavit of Loss Firearm g. Affidavit of Loss Firearm License In reply, please be informed that application for firearm license and information sheet to be filled up by the firearm applicant fall within the purview of certificates issued for the purpose of giving information or establishing proof of fact not otherwise specified in the Tax Code; hence, the same are subject to the P3.00 documentary stamp tax pursuant to Section 188 of the Tax Code, as amended. On the other hand, an affidavit whether in form or otherwise sworn to before a notary public is subject to the documentary stamp tax. (Section 85, Revenue Regulations No. 26 otherwise known as the Documentary Stamp Tax Regulations) Accordingly, all of the affidavits mentioned above are subject to the documentary stamp tax of P3.00. Lastly, Special Power of Attorney for Administrator/Overseer is subject to a documentary stamp tax of P3.00, pursuant to Section 193 of the same Code. The aforesaid documentary stamp tax which is less than P10.00 shall be paid by the purchase and affixture of the stamp to the taxable document and the subsequent cancellation to be accomplished by writing, stamping or perforating the date of the cancellation across the face of each stamp in such a manner that part of the writing, impression or perforation shall be on the stamp itself and part on the paper to which it is attached. (Sec. 200, Tax Code). cd Very truly yours, (SGD.) JOSE U. ONG Commissioner