Taxation Laws (compiled codal)
Section 65. Section 192 of the NIRC, as amended, is hereby further amended to read as follows:
"Sec. 192. Stamp Tax on Proms. - On each proxy for voting at any election of officers of any company or association, or for any other purpose, except proxies issued affecting the affairs of associations or corporations organized for religious, charitable or literary purposes, there shall be collected a documentary stamp tax of Thirty pesos (₱30.00)."