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Section 178. Stamp Tax on Certificates of Profits or Interest in Property or Accumulations - National Internal Revenue Code (NIRC)

Section 178. Stamp Tax on Certificates of Profits or Interest in Property or Accumulations of National Internal Revenue Code (NIRC). Section 178. Stamp Tax on Certificates of Profits or Interest in Property or Accumulations. - On all certificates of profits, or any certificate

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

National Internal Revenue Code (NIRC)

Section 178. Stamp Tax on Certificates of Profits or Interest in Property or Accumulations. - On all certificates of profits, or any certificate or memorandum showing interest in the property or accumulations of any association, company or corporation, and on all transfers of such certificates or memoranda, there shall be collected a documentary stamp tax of Fifty centavos (P0.50) on each Two hundred pesos (P200), or fractional part thereof, of the face value of such certificate or memorandum.

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