Documente Academic
Documente Profesional
Documente Cultură
Facts:
Petitioner filed a petition [special proceeding] in CFI Camiguin
to admit to probate the will of Rogaciano Gabucan. On
December 28, 1977, the CFI dismissed the petition on the
ground that the notarial acknowledgment in the will was not
affixed with a thirty-centavo documentary stamp, hence not
admissible in evidence pursuant to 239 of the Tax Code.
Issue:
Whether or not the failure to affix a thirty-centavo
documentary stamp in the notarial acknowledgment in the will
is a fatal defect. [NO]
Ruling:
CFI Order of Dismissal is Reversed.
What the probate court should have done was to require the
petitioner or proponent to affix the requisite thirty-centavo
documentary stamp to the notarial acknowledgment of the will
which is the taxable portion of that document.
That procedure may be implied from the provision of section
238 that the non-admissibility of the document, which does
not bear the requisite documentary stamp, subsists only "until
the requisite stamp or stamps shall have been affixed thereto
and cancelled."
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