Republic of the Philippines Department of Education Region IV-A (CALABARZON) } raat cre TT 1 4 November 9, 2015 DIVISION MEMORANDUM No. 224, 8, 2015 Requiring Documentary Stamp Tax on Student Records TO: _ All Assistant Schools Division Superintendents Chiefs of Units/Sections Promotional & Administrative Staff District Supervisors / Coordinating Principals Vocational School Administrators Public/Private Elementary/Secondary School Principals/School Heads OICs/ TICs All Concerned 1. Inline with section 188 of the National Internal Revenue Code, enclosed is a letter from the BIR Commissioner to our Department of Education Secretary dated February 11, 2011, for reference ~ that issuance of School records of pupilsistudents for the purpose of giving information in the public and private schools shall be required the Documentary Stamp Tax DST) in the amount of Fifteen (P15.00) Pesos only which is available at the office of the Bureau of Internal Revenue. 2 The requesting party should be given the choices to bring his/her own documentary stamp or the school may charge hinvher for the stamp at cost of Fifteen Pesos (P15.00). 3. Widest dissemination and strict compliance are required TOLENTINO G. AQUINO, CESO VI Schools Division Superintendent VEPED SEZ ON ICY UPLOADED BY:_Gijaa | NATE S_ rine: LP en