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Section 174. Stamp Tax on Debentures and Certificates of Indebtedness - National Internal Revenue Code (NIRC)

Section 174. Stamp Tax on Debentures and Certificates of Indebtedness of National Internal Revenue Code (NIRC). Section 174. Stamp Tax on Debentures and Certificates of Indebtedness. - On all debentures and certificates of indebtedness issued by any associa

  • Subjects 9 Bar syllabus groups
  • Codals 48 Primary legal sources

National Internal Revenue Code (NIRC)

Section 174. Stamp Tax on Debentures and Certificates of Indebtedness. - On all debentures and certificates of indebtedness issued by any association, company or corporation, there shall be collected a documentary stamp tax of One peso and fifty centavos (P1.50) on each Two hundred pesos (P200), or fractional part thereof, of the face value of such documents.

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