Estate and Inheritance Tax Returns are Not Subject to Documentary Stamp Tax
BIR Ruling No. 551-59 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Oct 27, 1959
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October 27, 1959 BIR RULING NO. 551-59 Mr. Deogracias de Luna Candelaria, Quezon S i r : In reply to your query, I have the honor to inform you that estate and inheritance tax returns are not subject to documentary stamp tax inasmuch as they are required to be filed for the use of the Bureau of Internal Revenue to enable it to collect the corresponding taxes. These returns are not filed for the benefit of the taxpayers filing them. casia Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue
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