Medial Certificate With No Documentary Stamps
BIR Ruling No. 278-58 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • May 16, 1958
Full text
May 16, 1958 BIR RULING NO. 278-58 Mr. Abraham Anonas 172 V. Tacagagdal S i r : In answer to the queries propounded in your letter dated May 13, 1958, I have the honor to inform you that medical certificates sought to be introduced in evidence in court by the prosecution should have the required documentary stamps pursuant to Section 225 of the National Internal Revenue Code. Failure to affix the documentary stamps to the said certificates will render them inadmissible as evidence in any court, pursuant to Section 238 of the same Code. Such medial certificate does not fall within the exemption provisions of Section 236 of the aforesaid Code. Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue
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