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Customs
Administrative Order No. 382. April 6, 1940.
Documentary
Stamps, regulations governing affixture and cancellation
thereof
with respect to certain documents
"Paragraph
I: The customs documentary stamps now sold in all customs offices in
the Philippines are perforated in the middle of each stamp, with the serial
number of the stamp completely printed on both sides of the perforation
mentioned. Only a few stamps of the old P200 denomination having no perforation
in the middle and no right and left segments, each bearing the serial number
of the stamp, still remain unsold. Heretofore, the stamps representing
payment of the fees prescribed by Section 1200 of the Administrative Code;
by sub-paragraphs a, b, f, g, h, i, and BB of Section 1414 of the same
code; and by the regulations promulgated under the provisions of Section
1415 thereof (See Customs Administrative Order No. 217, dated September
3, 1920, and Paragraph 12, Customs marine Circular No. 53, as amended by
Customs Administrative Order No. 243, dated August 12, 1929) had been affixed
in their entirety to the certificates, documents, and licenses issued to
the public. Hereafter such stamps shall be cut along the perforated line
in the middle of each stamp and only the RIGHT SEGMENTS thereof shall be
affixed to the certificates, licenses and documents issued to the interested
parties. If the stamps to be used are of the old P200 denomination herein
referred to, such stamps shall be affixed in their entirety to the certificates,
licenses and documents issued."
"Paragraph
II: The LEFT SEGMENTS of the stamps referred
to in the preceding paragraph shall be affixed to
the stubs of the forms issued, or, if such
forms are not provided with stubs, to the pertinent
records kept in the office concerned........."
Paragraph
III: Whenever stamps of the old P200 denomination
referred to in Paragraph I hereof are used, their
serial numbers shall be recorded in ink on the stub of
the form used, or on the copy of the pertinent
certificate or document retained by the issuing office if the form used
has no stub."
"Paragraph
IV: In all cases where the documents,
certificates end permits covered herein require the affixture of
internal revenue documentary stamps, such stamps shall not be out,
but shall be affixed in their entirety to the documents,
certificates, or permits issued to the interested
parties. However, the fact that the required internal
revenue documentary stamp fees have been paid shall be noted in the
office record where the left segments of the customs
documentary strips are affixed b writing thereon.....
the amount of the stamps and the name of
the documents whereto they are affixed...."
"Paragraph
V. It will be noted that this order calls
principally for affixture of the RIGHT SEGMENTS of
the Customs documentary stamps to the licenses,
certificates, and documents issued to the
public and the LEFT SEGMENTS of the stamps
to the stubs of the forms used,
to the office copies of the documents issued were
such documents do not have stubs, or to the office record of
the documents in certain cases. In no case shall this
arrangement be reversed by affixing the left segments
of the stamps to licenses, certificates,
and documents issued to the public retaining the right segments in
the office files."
"Paragraph
VI. The stamps affixed as provided in Paragraphs I, II, and IV,
hereof, shall be canceled by writing, stamping or perforating the
date of cancellation across the face of the stamp in such manner
that part of the writing impression, or perforation shall be
on the stamp itself and part on the paper to which it is
attached. In addition to writing or stamping the
date of cancellation across the face of the stamp as
indicated above, a hole sufficiently large to be visible to the naked
eye should be punched, cut, or perforated on the stamp and the document
either by the use of a hand punch, scissors, a
knife or a perforating machine. The hole does not
have to be round especially if knife or a pair of scissors is used,
in which case the resulting hole may be in the form of a diamond.
If a machine which perforates the word "canceled" is used, no other hole
need be made on the stamp. If a similar machine perforates
the data instead of the word "canceled" the writing or stamping of
the date of cancellation and the punching or cutting of a hole
in each stamp need not be made. If two or more documentary
stamps are affixed to the document, each stamp must be canceled.
At the Port of Manila, the certificates, documents, and
licenses bearing the right segments of the stamps as well as
the internal revenue documentary stamps, when necessary, shall, prior
to the cancellation of the stamps by the employees
in in charge, first be coursed as usual through the office
of the auditor, Bureau of Customs, for examination of the stamps
by said office. No manner of canceling documentary
stamps other than that provided for in this
paragraph will be considered sufficient, and non-compliance
with the provisions of this paragraph would subject
the offender to prosecution under Section 2713 of the administrative
code. Both the persons issuing
and those accepting any document to which the
law requires that documentary stamps be affixed are liable
for failure to affix and cancel such stamps".
"Paragraph
VII. To insure the attainment of the objective of this order,
Collectors of Customs at sub-ports and the division chiefs concerned
in the Manila Customs House shall assign a competent officer of employee
of their respective offices to make periodic verification of the
segments of the stamps retained in the office files in accordance
herewith to determine the adequacy of the fees collected and to guard against
the subsequent use of cancelled stamps."
"Paragraph
VIII. This order shall become effective fifteen (15) days after its
approval by the Honorable, the Secretary of Finance."
"Paragraph
IX. Philippine Customs officials shall give due publicity
to the terms of this order."
ALTREDO
DE LEON
Insular
Collector of Customs
APPROVED
SEPTEMBER 16, 1940
MANUEL
ROXAS
Secretary
of Finance |
