Information Sheet Filed by Individuals Seeking Employment in the BIR

October 14, 1958 BIR RULING NO. 565-58 MEMORANDUM FOR: The Personnel Officer B.I.R., Manila In connection with the information sheet filed by individuals seeking employment in the Bureau of Internal Revenue and the oaths of office of newly appointed employees in the BIR, there is quoted hereunder the pertinent provisions of Section 225 of the National Internal Revenue Code and Section 84 of Regulations 26 of the Department of Finance: cdti "SEC. 225. Stamp tax on certificates . On each certificate of damage, or otherwise, and on every other certificate or document issued by any customs officer, marine surveyor, or other person acting as such, and on each certificate issued by a notary public, and on each certificate of any description required by law, or by rules or regulations of a public office, or which is issued for the purpose of giving information, or establishing proof of a fact, and not otherwise specified herein, there shall be collected a documentary stamp tax of thirty centavos: . . ." "SEC. 84. Jurat or certificate of oath of office administered ; Government service . The documentary stamp tax should be paid on the jurat (a) where an officer or an employee is entering the service of the government; (b) where the officer or employee having been separated is reentering the Government service. In the case of certificates of officers administering oaths of office to officers or employees already in the Government service upon their assuming other duties in the same office or in another office, or to person accepting positions in the service of the Government without salary, no documentary stamp taxes accrue thereon." Pursuant to the abovequoted provisions of law and of the regulations issued by the Secretary of Finance implementing the same, the oaths of office of persons entering the service of the government for the first time and of those officers or employees who, having been separated, are reentering the government service, are subject to the documentary stamp tax prescribed in the aforesaid section of the Tax Code. Accordingly, they should bear the 30-centavos documentary stamp. The information sheet accomplished by new applicants and filed with our Office are likewise subject to the 30-centavo documentary stamp tax prescribed in the same section of the Tax Code. Please be guided accordingly. (SGD.) MISAEL P. VERA Acting Deputy Commissioner of Internal Revenue