SEC. 177. SEC. 178. SEC. 179. SEC. 180. SEC. 181. SEC. 182. SEC. 183. SEC. 184. SEC. 185. SEC. 186. SEC. 187. SEC. 188. SEC. 189. SEC. 190. SEC. 191. SEC. 192. SEC. 193. SEC. 194. SEC. 195. SEC. 196. SEC. 197. SEC. 198. SEC. 199. SEC. 200. SEC. 201. Stamp Tax on Certificates of Profits or Interest in Property or Accumulations.....................................................................................194 Stamp Tax on Bank Checks, Drafts, Certificates of Deposit not Bearing Interest, and Other Instruments...........................................................194 Stamp Tax on All Debt Instruments......................................................194 Stamp Tax on All Bills of Exchange or Drafts........................................195 Stamp Tax Upon Acceptance of Bills of Exchange and Others...............195 Stamp Tax on Foreign Bills of Exchange and Letters of Credit...............195 Stamp Tax on Life Insurance Policies....................................................196 Stamp Tax on Policies of Insurance Upon Property...............................196 Stamp Tax on Fidelity Bonds and Other Insurance Policies...................196 Stamp Tax on Policies of Annuities and Pre-Need Plans........................197 Stamp Tax on Indemnity Bonds...........................................................197 Stamp Tax on Certificates....................................................................197 Stamp Tax on Warehouse Receipts.......................................................197 Stamp Tax on Jai-alai, Horse Race Tickets, Lotto or Other Authorized Numbers Games..................................................................................198 Stamp Tax on Bills of Lading or Receipts..............................................198 Stamp Tax on Proxies...........................................................................198 Stamp Tax on Powers of Attorney.........................................................198 Stamp Tax on Leases and Other Hiring Agreements.............................198 Stamp Tax on Mortgages, Pledges and Deeds of Trust..........................199 Stamp Tax on Deeds of Sale, Conveyances and Donation of Real Property. 199 Stamp Tax on Charter Parties and Similar Instruments........................200 Stamp Tax on Assignments and Renewals of Certain Instruments........201 Documents and Papers Not Subject to Stamp Tax.................................201 Payment of Documentary Stamp Tax ..................................................203 Effect of Failure to Stamp Taxable Document.......................................204 TITLE VIII. REMEDIES......................................................................................205 CHAP. I. SEC. 202. SEC. 203. SEC. 204. REMEDIES IN GENERAL.....................................................................205 Final Deed to Purchaser.......................................................................205 Period of Limitation Upon Assessment and Collection..........................205 Authority of the Commissioner to Compromise, Abate and Refund or Credit Taxes........................................................................205 CHAP. II. SEC. 205. SEC. 206. CIVIL REMEDIES FOR COLLECTION OF TAXES..................................207 Remedies for the Collection of Delinquent Taxes..................................207 Constructive Distraint of the Property of a Taxpayer............................207 National Internal Revenue Code of 1997 (as amended by the TRAIN Law, RAs 11256, 11346 and 11467)