THE DOCUMENTARY STAMP TAXES PAYABLE ON DOCUMENTS OR 1. Onginal issue of shares of stock (Sec. 174) P2,00 per F200 or fraction thereof, or 1% of * WithParwalue The par value wWihenger ake The actual consideration ‘Stook di dividend The actual value represented by each share P1.50 per ji ie eat ton tract, or 7 50% of the DST pai ‘ the eine” OST Bad on the orignal issue off — 4.onds debentures, create of socks or olodness issued in forign cones (ee, co) 0,75 por P200 of faction tore, or 0.375% of par value 1,00 por P200 or fraction thereof, oF 0.5% of {aco value ‘Bank checks, drafts, coriicates of dopost not ‘annginirest and ober instruments (See, 178) @.ADebtinstrumontst (See, 179) 1.8is of exchange or drafts (Sec, 180) ‘Aeplance of bis of exchange and others (See. 181) «Foreign ils of exchange and letters of credit (Bec. 182) 10. Insurance Policies (Sec. 168) ‘alte amount of insurance does not exceed ‘100,000.00, bite amount of insurance exceeds 10.00.00 but does not exceed P300,000.00 be aout of insurance exceeds 7300000.00 but does not exceed P500,000.00 3,00 per check, draft or coriiate 1,50 per P200 or fraction thereof o 0.75% of the issue price 0,60 per P200 or fraction thereo or 0.30% of the face valve 0.60 per P200 or fraction thereof oF 0.20% of ‘the face value 'P0,60 per P20 or fraction theret or 0:30% of the face valve exempt 20.00 50.00 te amount of insurance exceeds but doesnot exceed P750,000.00 rr Brno insurance exceeds 00.00 but does not exceed P1,000,000.00 {be Pinang tinsaneeceds " m "Fels tinsrane upon propel (Se. 184) 2 (ae uy an oben pols 100.00 150.00 200,00 50 on each P4.00 o action thereof or 125% ofthe amount of premium charged 0.50 on each P4,00 or fraction thereof or 412.5% ofthe premium chargedPSP areata 16) os and pre-need plans (See. + Annuties Presneed plans ‘4. Indemnity bonds (See 15, Certificates (See. 188) 18. Warehouse receipts (See, 189) ‘7. Jill and horse race tickets, lot or other ‘authorized numbers games (Sec. 190) 18. Bils of Laing or receipts (Sec. 191) a ats are 200 ration hereof oF 0.5% of Pais ortlert payment or contact price collected 40 per P200 or faction thereof or 0.20% of faptemlu of contribution collected 0,30 on each P4.00or fraction thereof or 7.5% ofthe premium charged 30,00 each certficate 30,00 each receipt o.20ticket worth P1,00 and additional 0.20 foreach P1.00 in excess of P1.00 cost foe P2.00 On each P,000 or acon thereon excess of 5,000 [| 2. Value exceeding P00 but at over 1.000 | Pan.on ». Value exceeding P1000 Exempt €. Freight tickets covering gods, mechani or ‘tects cried as acconpanedbopgape ot passengers on and and walr cari primary Engaged in re Wanspotaton of passengers 19, Proves (Sec. 192) 730.0 cach roxy 20. Powers of tomey (Sc. 193) 1000 each document 21 Lease ater ting eames (ee, | Peon be tenor ion tos : foc el P20 forever P0000 Feet trot, n exes he frst P00 72. Mongages, les, and dds st (Sc, 495 1,00 ores 4.00 00.8% of amount secured 72.00 04% of amount socued Te ed75. Deeds of sale and conveyances of real property (Sec. 196) ‘a, Consideration is P1,000 or less ', On each P'1,000 or fraction thereof in excess of 1,000 24, Charter parties and similar instruments (Sec. 197) a, Registered gross tonnage of vessel does not ‘exceed 1,000 tons and duration of charter does notexceed 6 months ». Registered gross tonnage of vessel exceeds +000 tons but not over 10,000 and duration ofthe P15.00 or 1.5% of consideration or FM, Whichever is higher (f government isa party, basis shall be the consideration) 15,00 ot 1.5% of consideration of FMV, +] whichever is higher (if government isa party, basis shall be the consideration) 1,000 and additional P100/month in excess of 6 months. 2,000 and additional P200/month in excess. of 6 months: charter does not exceed 6 months ¢. Registered goss tonnage of vessel exceeds | 3,000 and additional P800/month in excess 10,000 tons and duration of charter does not of 6 months exceed 6 months 25, Stamp Tax on Assignments and renewals of | At the same rate as that ofthe original cern instruments (Sec. 198) instruments