Stamp tax on bonds, debentures, certificates of stock or indebtedness issued in foreign countries.
Section 214
SEC. 214. Stamp tax on bonds, debentures, certificates of stock or indebtedness issued in foreign countries. — On all bonds, debentures, certificates of stock, or certificates of indebtedness issued in any foreign country, there shall be collected from the person selling or transferring the same in the Philippines such tax as is required by law on similar instruments when issued, sold, or transferred in the Philippines.