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RMC No. 24-2009: Circularizes the relevant excerpts from the Supreme Court Decision in GR No. 171138 on the issue of the imposition of Documentary Stamp Tax on pawn tickets

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Summary

RMC No. 24-2009 circularizes the relevant excerpts from the Supreme Court decision in H. Tambunting Pawnshop, Inc. v. CIR, GR No. 171138, 7 April 2009, on imposing Documentary Stamps Tax (DST) on pawn tickets.

Key points

  1. Decision circularized. The circular reproduces excerpts of GR No. 171138 dated 7 April 2009 on the imposition of DST on pawn tickets.

Who is affected

  • Pawnshops

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