Gabucan vs. Manta

[G.R. No. L-51546; January 28, 1980]

TOPIC:  Effect of failure to attach stamp to taxable document, instrument or paper.

DOCTRINE:

A taxable instrument, document or paper which does not bear the stamp shall not be recorded, nor shall it or any copy thereof or any record of transfer of the same be admitted or used in evidence in any court. 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." (Sec. 201 NIRC)

FACTS:

The CFI dismissed the probate proceedings for the will of the late Rogaciano Gabucan. The proceeding was dismissed because the requisite documentary stamp was not affixed to the notarial acknowledgment in the will and, hence, according to the CFI, it was not admissible in evidence, citing section 238 of the Tax Code, now section 201 NIRC 1997.

ISSUE: Whether or not the proceeding should be dismissed because the will was not duly stamped.

HELD:

No. The CFI dismissed the case and even the motion for reconsideration wherein petitioner was already manifesting that he had already attached the stamp to the original of the will. The CFI erred in declaring that, because no documentary stamp was affixed to the will, there was "no will and testament to probate" and, consequently, the alleged "action must of necessity be dismissed". Instead, the court should have allowed the petitioner to tender the stamp in order to correct the deficiency. 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."