CA 466 Section 226

Stamp tax on warehouse receipts.

Section 226

SEC. 226. Stamp tax on warehouse receipts. — On each warehouse receipt for property held in storage in a public or private warehouse or yard for any other person than the proprietor of such warehouse or yard himself, there shall be collected a documentary stamp tax of twenty centavos: Provided, That no tax shall be collected on each warehouse receipt issued to any one person in any one calendar month covering property the value of which does not exceed two hundred pesos.

Read the full instrument → · Open the chapter this section belongs to: TITLE VI - Documentary Stamp Tax →

Source: Official Gazette of the Republic of the Philippines — Philippine laws are public documents (works of the government).

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