This is a revenue from Spain. Here is an image of a similar stamp, inscribed "Una Peseta cincuenta cts" (1.50 Pesetas). Peseta was currency of Spain before the Euro.
Looking back I would agree with Harry, Jerold and my initial impression. It looks like the Spanish Philippine versions would have had overprints whereas yours doesn't.
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Edited to add...its Philippine, and here's more than you probably want to know LOL:
http://www.philippinephilatelist.net/Reading/Revenues/warren/chapter21/c20p1.html#:~:text=The INTERNAL REVENUE stamps issued prior to January,Philippines laws that created Timbre Movil Especial stamps.
This is a revenue from Spain. Here is an image of a similar stamp, inscribed "Una Peseta cincuenta cts" (1.50 Pesetas).
Peseta was currency of Spain before the Euro.
it is a revenue from Spain and the manuscript date places it c1965