DST Imposed on the Application for Examinations and Petition for Change of Registered Name Due to Marriage Forms

July 20, 1988 BIR RULING NO. 342-88 188 000-00 342-88 Gentlemen : This letter refers to your letter dated December 15, 1986 requesting opinion as to whether or not application forms for admission to professional licensure examinations and petitions for change of registered name are exempt from the documentary stamp tax. It appears that on August 13, 1986, the Professional Regulations Commission issued Memorandum No. 96-16 ruling that according to Section 201 of the National Internal Revenue Code, applications for admission to licensure examinations and petitions for change of registered name do not require the affixing of documentary stamps thereon; that on September 16, 1986, the Legal Division of the Commission submitted its comments on above-stated Memorandum recommending that the same be corrected it being against the "Documentary Stamps Tax Law"; that on December 11, 1986, the Head of the Regulations Office overruled the Memorandum of the Legal Division and his recommendation was unanimously approved by the Commission; that inspite of said unanimous approval, your Legal Division still maintains its stand as contained in their memorandum dated September 16, 1986. In reply, please be informed that Application For Examinations as well as the Petition for Change of Registered Name Due to Marriage forms fall within the purview of certificates issued for the purpose giving information or establishing proof of a fact not otherwise specified under the Tax Code . Such being the case, the same are subject to the P3.00 documentary stamp tax on each document pursuant to Section 201 (renumbered as Section 188 by Executive Order No. 273) of the Tax Code. Very truly yours, (SGD.) BIENVENIDO A. TAN, JR. Commissioner