Rules for the Guidance of Party-Litigants, Witnesses and/or Taxpayers as to Documentary Stamp Tax for Documents Filed in Court

September 2, 2008 EN BANC RESOLUTION NO. 004-08 For the edification and guidance of the party-litigants, witnesses and/or taxpayers as to the documents and/or taxpayers as to the documents and/or papers filed in Court that need to or need not be affixed with a documentary stamp tax, the Court En Banc hereby ADOPTS and PROMULGATES the following RULES: 1. Certificates of the administration of oath to any person as to the authenticity of any paper required to be filed in court by any person or party thereto, whether the proceeding be civil or criminal, are not subject to documentary stamp tax [Sec. 199 (b) 1997 NIRC]. 2. Certificates of oath in affidavit executed by witnesses of private litigants are subject to documentary stamp tax. a. Considering that the submission of affidavits of witnesses of private litigants in lieu of direct examination, can be considered as an option rather than a requirement in the presentation of witnesses, the certificates of oath on said affidavits would fall within the purview of Sec. 188 of the 1997 NIRC which imposes a documentary stamp tax of fifteen (15) pesos "on each certificate issued by a notary public." b. Requiring the documentary stamp tax on affidavits of witnesses offered as evidence for private litigants will ensure compliance with Sec. 201 of the 1997 NIRC which provides that "an instrument, document or paper which is required by law to be stamped and which has been signed, issued, accepted or transferred without being duly stamped, shall not be recorded, nor shall it or any copy thereof or any transfer of the same be admitted or used in evidence in any court until the requisite stamps shall have been duly affixed thereto and cancelled. This supersedes all other Memoranda or Orders issued by any other official. ISCaDH Effective immediately. (SGD.) ERNESTO D. ACOSTA Presiding Justice (SGD.) JUANITO C. CASTAEDA, JR. Associate Justice (SGD.) LOVELL R. BAUTISTA Associate Justice (SGD.) ERLINDA P. UY Associate Justice (SGD.) CAESAR A. CASANOVA Associate Justice (SGD.) OLGA PALANCA-ENRIQUEZ Associate Justice