RA 40 Section 1

Section 1

SECTION 1. Section two hundred and eleven of Commonwealth Act Number Four hundred and sixty-six is hereby amended to read as follows: "SEC. 211. Stamp tax on bonds, debentures, and certifications of indebtedness.—On all bonds, debentures, and certificates of indebtedness issued by any association, company, or corporation, there shall be collected a documentary stamp tax of thirty centavos on each two hundred pesos, or fractional part thereof, of the face value of such documents."

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Other provisions in RA 40

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

CitationRA 40 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).

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