Title
Supreme Court
New Documentary Stamp Purchase and Affixture Procedure
Law
Bir Revenue Regulations No. 5-97
Decision Date
Jan 31, 1997
BIR Revenue Regulations No. 5-97 establishes new procedures for the purchase and affixture of documentary stamps on taxable documents, detailing the conditions for using loose stamps, constructive stamping, and the requirements for tax declarations and penalties for violations.

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