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Section 53. Section 177 of the NIRC, as amended, is hereby further - Taxation Laws (compiled codal)

Section 53. Section 177 of the NIRC, as amended, is hereby further of Taxation Laws (compiled codal). Section 53. Section 177 of the NIRC, as amended, is hereby further amended to read as follows: "Sec. 177. Stamp Tax on Certificates of Profits or

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

Taxation Laws (compiled codal)

Section 53. Section 177 of the NIRC, as amended, is hereby further amended to read as follows:

"Sec. 177. 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 One peso (₱1.00) on each Two hundred pesos (₱200), or fractional part thereof, of the face value of such certificates or memorandum."

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