SECTION 1. Any provision of law to the contrary notwithstanding, all existing documentary and science stamps in denominations of ten pesos and above are hereby withdrawn from circulation and declared without value. However, all persons in possession of such documentary and science stamps are given three months from the effective date of this decree to surrender such stamps to the Bureau of Internal Revenue for the refund of the face value thereof.
Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of July 4, 2026
CitationPD 1045 Section 1 (LawPlayer, data as of July 4, 2026)
Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).
