Taxation Laws (compiled codal)
Section 66. Section 193 of the NIRC, as amended, is hereby further amended to read as follows:
"Sec. 193. Stamp Tax on Powers of Attorney. - On each power of attorney to perform any act whatsoever, except acts connected with the collection of claims due from or accruing to the Government of the Republic of the Philippines, or the government of any province, city or municipality, there shall be collected a documentary stamp tax of Ten pesos (₱10.00)."