Documentary Stamp Tax on Educational Certificates

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BIR REVENUE MEMORANDUM CIRCULAR NO. 25 - 2008: Documentary Stamp Tax on Educational Certificates

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Title Supreme Court: Documentary Stamp Tax on Educational Certificates

Law: Bir Revenue Memorandum Circular No. 25 - 2008

Decision Date: Mar 17, 2008

This circular mandates educational institutions to collect and remit Documentary Stamp Tax on certificates such as diplomas and transcripts, clarifying their responsibilities under the National Internal Revenue Code.

documentary stamp

revenue regulations

national internal

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