Legality of Resolution No. 7 (Municipal Council of Lilo-an, Cebu)
BIR Ruling No. 291-58 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • May 23, 1958
Full text
May 23, 1958 BIR RULING NO. 291-58 The Regional BIR Regional District No. 7 Cebu City S i r : This is with reference to Resolution No. 7 or the Municipal Council of Lilo-an, Cebu, which was forwarded to this Office for opinion and advice on the legality thereof. In reply, please be informed that police clearance issued by the Office of the Municipal Mayor, Office of the Justice of the Peace and of the Office of the Chief of Police of any municipality is subject to the documentary stamp tax imposed in Section 225 of the National Internal Revenue Code. This Office is, however, not aware of any law requiring that the number of the residence certificate be indicated in the document, although the same may be required for identification purposes. LLphil Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue
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