Republika ng Pilipinas De a) KAGAWARAN NG EDUKASYON Rehiyon XI ment ? DUCATION Sangiy nd Uingesod big Daven Lungsod ng Davao TIN: 000-863-958 TEL. NOS. 224-3274/224-0100/224-3274/227-4726 221-0059/222-1672/221-8587/224-0854/225-3600 ‘wwrw.deped-davaocity.ph Division Memorandum No.__ 9262s. 2014 To : Public School District Supervisors Elementary and Secondary School Administrators Subject : Deeumentary Stamps on Student/School Credentials Date : MAR 2 6 2014 Attached herewith is an unnumbered Regional Memorandum dated March 19, 2014 re: Documentary Stamps on Student/School Credentials, contents of which are self-explanatory for appropriate action. For information, guidance and immediate dissemination. hi HELEN D. PAGUICAN, CESO V Schools Division Superintendent fn: eps/ace/documentarystamp RELEASED rn FUR ZY 6Republika ng Pilipinas KAGAWARAN NG EDUKASYON. REHIYON XI Lungsod ng Dabaw Tanggapang Panrehivon ste & Tororo oven coy ig ae oT coe sor aa MEMORANDUM TO : All Schools Division Superintendents. Chiefs of Divisions/Units/Sections (Regional Office) FROM otORind. 8 IIGNO, Ph.D., CESO IV Director IV / SUBJECT DOCUMENTARY STAMPS ON STUDENT/SCHOOL CREDENTIALS DATE MARCH 19, 2014 You are hereby reminded that issuance of student/school credentials is subject to Documentary Stamp Tax in the amount of Php 15.00 each. Hence, affixing documentary stamp in every student record such as Form 137, Certification, Diploma, CAV, etc. is required before releasing these documents to the concerned requesting party. Attached is the letter dated February 19, 2014 of Atty. Glen A. Geraldino, Regional Director, Bureau of Internal Revenue, Revenue Region No. 19, Davao City, for reference. For wide dissemination to all others concerned. Folder memo.order documentary stamp JsaminRepubli ofthe Philippines Department of Finance BUREAU OF INTERNAL REVENUE Revenue Region No, 19 Davao Cy February 19, 2014 MS. GLORIA P. BENIGNO, CESO IV Regional Director Department of Education Davao City Madam: The Bureau of Internal Revenue is anticipating the closing of the school year 2013- 2014. The new graduates and transferee-students from various schools will be requesting for the school credentials such as Transcript of Records, Certificate of Good Moral Character and other school credentials, In this connection, please be reminded that the issuance of similar school records and certificates are subject to Documentary Stamp Tax in the amount of P15.00 under section 188 of the National Intemal Revenue Code, as amended and reiterated by Revenue Memorandum Circular No. 25-2008 dated March 17, 2008. As part of the collection drive of the Government, please advise all Elementary and Secondary Schools under your jurisdiction to require those who requested the aforesaid records to affix Documentary Stamps in the amount of P15,00 for every issuance of records or certificates before the release of the same. ‘Thank you for your cooperation. Very truly yours, ATTY. GLEN’. GERALDINO Regional DirectorREPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE, BUREAU OF INTERNAL REVENUE, Quezon City Mareh 17, 2008 REVENUE MEMORANDUM CIRCULAR NO. 25-2008 SUBJECT: Documentary Stamp Tax (DST) on Certificates Issued by Educational Institutions, TO: All Revenue Officers and Employees, Educational Institutions and Others Concerned. This circular is being issued to reiterate certain provisions of Revenue Regulations No. $2000 dated August 31, 2000, implementing Section 188 of the National Internal Revenue Code (NIRC), particularly with regard to all educational institutions for the issuance of certificates subject to Documentary Stamp Tax to wit “Sec, 3 Mode of Paymentand Remittance of Tax, — 00% ax Xxx XXX 4) When one of the parties to taxable document or transaction is included in any of the entities enumerated below, such entity shall be responsible for the remittance of the stamp tax prescribed under Title VII of the Code: Provided, however, ‘that if such entity is exempt from tax herein imposed, it shall remit the tax as a collecting agent, pursuant to the preceding paragraph 3 (b) (2) hereof, any provision of these Regulations 10 the contrary notwithstanding: XXX noe xxx Xxx (€) Am educational institution in respect of issuance of taxable certificates (e.g. Diploma, Transcript of Records, and other documents taxable as certificates under Section 188 af the Code); Xxx xxx wwe yor! All Internal revenue officers and employees are hereby enjoined to give this Circular as wide a publicity as possible (Original Signed) LILIAN B. HEFTI Commissioner of Internal Revenue