Академический Документы
Профессиональный Документы
Культура Документы
I.
In General
What is Documentary stamp tax (DST)? It is a tax on documents, instruments and papers
evidencing the acceptance, assignment, sale or transfer of an obligation, right, or property
thereto.
A documentary stamp tax is in the nature of an excise or privilege tax because it is really
imposed on the privilege to enter into a transaction rather on document.
In Commissioner v. Herald lumber co. (119 Phil 647), the court described Documentary Stamp
Tax as an Excise upon the facility used in the transaction of the Business separate and apart from
the business itself;
In Michel J. Lhuillier Pawnshop, Inc. v. CIR (G.R. No. 166786, May 3, 2006), the court also
describes DST where it states that in general, documentary stamp taxes are levied on the exercise
by persons of certain privileges conferred by law for the creation, revision, or termination of
specific legal relationships through the execution of specific instruments. Examples of such
privileges, the exercise of which, as effected through the issuance of particular documents, are
subject to the payment of documentary stamp taxes are leases of lands, mortgages, pledges and
trusts, and conveyances of real property
Therefore, as provided by the National Internal Revenue Code (NIRC), sec. 173 it describes
DST, to wit:
Section 173. Stamp Taxes Upon Documents, Loan Agreements, Instruments and Papers.
Upon documents, instruments, loan agreements and papers, and upon acceptances, assignments,
sales and transfers of the obligation, right or property incident thereto, there shall be levied,
collected and paid for, and in respect of the transaction so had or accomplished, the
corresponding documentary stamp taxes prescribed in the following sections of this Title, by the
person making, signing, issuing, accepting, or transferring the same wherever the document is
made, signed, issued, accepted, or transferred when the obligation or right arises from Philippine
sources or the property is situated in the Philippines, and the same time such act is done or
transaction had: Provided, That whenever one party to the taxable document enjoys exemption
from the tax herein imposed, the other party who is not exempt shall be the one directly liable for
the tax.
Ergo, Documentary stamp tax is a tax on documents, instruments, loan agreements, and papers
evidencing the acceptance, assignment, sale or transfer of an obligation, right or property
incident thereto. It is in the nature of an excise tax because it is imposed upon the privilege,
opportunity or facility offered at exchanges for the transaction of the business. It is an excise
upon the facilities used in the transaction of the business distinct and separate from the business
itself.
II.
Transactions/Documents Subject to DST
A. Original Issuance of shares
On every original issue whether an organization, reorganization, or for any lawful
purpose, of shares of stock by any association, company, or corporation, the rules as provided
by R.A. 9243 are as follows:
a. No documentary stamp tax is due upon certificates of stock issued to replace prior or
original certificates are issued to the same person and the tax has been paid on the
original issue.
b. R.A. No. 8424 amended Section 175 (now 174) by substituting shares for
certificates so that now the tax is imposed no longer on the original issue of certificates
of stocks but of shares of stock.
c. The DST accrues at the time the shares are issued. Issuance means that point at which the
stockholder acquires and may exercise attributes of ownership over the stock.
d. It is actually the transaction or the privilege to enter into a transaction evidenced by the
document or instrument on which the documentary stamp tax is imposed but in the
absence of the document or instrument there is nothing to which the documentary stamp
can be affixed.
In lieu of the foregoing, the tax may be paid either through purchase and actual affixture, or
by imprinting the stamps through a documentary stamp metering machine on the taxable
document.
Our Supreme Court further held that under Section 175, the certificate only need to be issued
but not delivered, actually or constructively, for the DST to attach. But if the certificate
issued is subject to a suspensive condition, it shall be liable to tax only when released from
said condition for then and only then shall it truly acquire any practical value to its owner and
be considered as originally issued.
R.A. 9243 also provided the tax rates of original issuance of shares, to wit:
a. On shares of stocks with par value on each P200.00, or fractional part thereof, of
the par value of such shares P1.00, regardless of the consideration paid by the
stockholders.
b. On shares of stock without par value, the amount of the tax is based on actual
consideration received for the issuance of such stock. Any additional consideration
which may be received for the certificates in the future is of no consequence.
c. On stock dividends, the amount of the tax is based on the actual value (or book value)
represented by each share.
R.A. No. 9243 reduces the rate of tax on the original issue of shares from P2.00 to P1.00
for every P200.0 or a fractional part thereof, of par value. It repeals Section 174 (Stamp
Tax on Debentures and Certificates of Indebtedness), adds Section 180 (Stamp Tax on All
Bills of Exchange or Drafts), amends Section 175, 176, 180, 183, 186, and 199, and then
renumbers formers Sections 175 to 180 as Sections 174 to 179, respectively.
If the certificate issued is subject to a suspensive condition, it shall be liable to tax only
when released from said condition for then and only then shall it truly acquire any
In the case of Compagnie Financiere Sucres et Deneres v. CIR (G.R. No. 133834, Aug.
28,2006) the court ruled that tax refunds are a derogation of the States taxing power.
Hence, like tax exemptions, they are construed strictly against the taxpayer and liberally
in favor of the State. Consequently, he who claims a refund or exemption from taxes has
the burden of justifying the exemption by words too plain to be mistaken and too
categorical to be misinterpreted. Significantly, petitioner cannot point to any specific
provision of the National Internal Revenue Code authorizing its claim for an exemption
or refund. Rather, Section 176 of the National Internal Revenue Code applicable to the
issue provides that the future transfer of shares of stocks is subject to documentary stamp
tax, thus:
SEC. 176. Stamp tax on sales, agreements to sell, memoranda of sales, deliveries
or transfer of due-bills, certificates of obligation, or shares or certificates of
stock. On all sales, or agreements to sell, or memoranda of sales, or deliveries, or
transfer of due-bills, certificates of obligation, or shares or certificates of stock in
any association, company, or corporation, or transfer of such securities by
assignment in blank, or by delivery, or by any paper or agreement, or
memorandum or other evidences of transfer or sale whether entitling the holder
in any manner to the benefit of such due bills, certificates of obligation or stock,
or to secure the future payment of money, or for the future transfer of any duebill, certificates of obligation or stock, there shall be collected a documentary
stamp tax of fifty centavos (P1.50) on each two hundred pesos(P200.00), or
fractional part thereof, of the par value of such due-bill, certificates of obligation
or stock: Provided, That only one tax shall be collected on each sale or transfer
of stock or securities from one person to another, regardless of whether or not a
certificate of stock or obligation is issued, indorsed, or delivered in pursuance of
such sale or transfer; and Provided, further, That in case of stock without par
value the amount of the documentary stamp tax herein prescribed shall be
equivalent to twenty-five percentum (25%) of the documentary stamp tax paid
upon the original issue of the said stock. (Emphasis supplied).
Clearly, under the above provision, sales to secure the future transfer of due-bills, certificates of
obligation or certificates of stock are liable for documentary stamp tax. No exemption from such
payment of documentary stamp tax is specified therein.
Petitioner contends that the assignment of its deposits on stock subscription is not subject to
capital gains tax because there is no gain to speak of. In the Capital Gains Tax Return on Stock
Transaction, which petitioner filed with the Bureau of Internal Revenue, the acquisition cost of
the shares it sold, including the stock subscription is P69,143,630.28. The transfer price to Kerry
Holdings, Ltd. is P70,332,869.92. Obviously, petitioner has a net gain in the amount
of P1,189,239.64. As the CTA aptly ruled, a tax on the profit of sale on net capital gain is the
very essence of the net capital gains tax law. To hold otherwise will ineluctably deprive the
government of its due and unduly set free from tax liability persons who profited from said
transactions.
Furthermore, the tax basis and rates are as follows:
a. On each P200.00 or fractional part thereof, of the par value of such stock
P0.75
b. Only one tax shall be collected on each sale or transfer of stock from one
person to another regardless of whether or not a certificate of stock is issued,
indorsed or delivered in pursuance of such sale, or transfer.
c. In the case of stock without par value, the amount of the tax shall be
equivalent to 25% of the documentary stamp tax paid upon the original issue
of said stock.
F. Debt Instruments
Under sec. 179 of the NIRC, every original issue of debt instruments is subject to
documentary stamp tax.
What is debt instrument? Debt instrument shall mean instruments representing borrowing
and lending transactions including but not limited to:
a. Debentures;
b. Certificates of indebtedness;
c.
d.
e.
f.
g.
h.
Due bills
Bonds
Loan agreements;
Instruments and securities;
Deposit substitute debts instruments;
Certificate or other evidences of deposit that are either drawing interest significantly higher
On each P200.00,
The tax rate is imposed on each P200.00 or fractional part thereof, of the face value of
which are drawn in but payable out of the Philippines under Sec. 182.
Any bill of exchange or order for the payment of money purporting to be drawn in a
foreign country but payable in the Philippines whether at sight or on demand or after a
specified time. Note that Section 178 applies only to inland checks, etc.
A foreign bill of exchange is one where the drawer and the drawee are residents of countries
foreign to each other.
It is that issued by one merchant to another for the purpose of attending to a commercial
transaction.
Section 182 applies to foreign transactions while section 192 applies to domestic
transactions.
All bonds undertakings or recognizance, conditioned for the performance of the duties of any
office or position, for the doing or not doing of anything therein specified
c.
Obligations guaranteeing the validity or legality of any bond or other obligations issued by
any public body, and guaranteeing the title of any real state, merchantile credits, which may be
made by any such person, company or corporation
The tax rate is imposed on on each P 4.00 or fractional part thereof, of the premium
charged or P0.50.
Section 185 governs health and accident policies issued by non-life insurance. With regard
to other than such policies, the same are subject to DST under section 184.
On policies of annuities, the old tax base was capital of the annuity or annual income
and on pre-need plans the previous tax was premium or contribution collected.
N. Indemnity Bonds
These are the documents which is taxable, to wit:
a. All bonds for indemnifying any person, firm , or corporation who shall become bound or
engaged as surety for the payment of any sum of money or for the due execution or
performance of the duties of any office or position or to account for money received by
virtue thereof;
b. All other bonds of any description, except such as may be required in legal proceedings
or are otherwise provided therein.
The tax rate On each P4.00 or fractional part thereof of the premium charged or P 0.30
Section 185 governs health and accident policies issued by non-life insurance company.
With regard to other than such policies, the same are subject to DST under section 184.
O. Certificates
What is a Certificate?
It is a statement in writing issued by a person having a public and official status concerning some
matter within his knowledge or authority. A writing by which testimony is given as the fact has
or has not taken place.
All certificates issued by a public official or person acting in a public capacity as well as those
issued by a private individual provided they are described under Section 188 of tax code is
subject to DST.
The following are kinds of Certificates:
a.
b.
c.
d.
e.
Certificate issued for life insurance policies are subject to DST under section 188.
On each certificate, the tax rate is P15.00
P. Warehouse Receipts
All warehouse receipts for property held in the storage in a public or private house for any
person other than the proprietor of such warehouse is subject to DST (Sec. 189, NIRC).
Warehouse receipts issued to any one person in any one calendar month covering
property the value of which does not exceed 200 is exempt from DST.
On each warehouse receipt, the tax rate is 15.00
S. Proxies
What is a Proxy?
It is the instrument which evidences the formal authority given to a person to vote or act for
another.
Every proxy for voting at any election for officers of any company or association, or for any
other purpose is subject to DST ( sec. 192, NIRC).
The Following Proxies are exempt from DST, to wit:
a. Proxies for the purpose of voting stock or for the transaction of the
other business of an incorporated associations or company are not
subject to tax.
b. Proxies issued affecting the affairs of associations or corporations
organized for religious, charitable or literary purposes are also exempt.
On each proxy the tax rate is P15.00 and the tax attaches on the instrument itself.
T. Powers of Attorney
What is a Power of Attorney?
It is an instrument authorizing a person to act as the agent of the person granting it.
Every power of attorney to perform any act, except acts connected with the collection of claims
due from or accruing to the government of republic of the Philippines or the government of any
province, city, or municipality is subject to DST (Sec. 193, NIRC).
Tax under this action falls under the category of a direct tax. It is levied, collected and
paid by the parties to the transaction in accordance in the section 186. It follows the
foreign legation, on condition of reciprocity, if a party to a contract of lease of real
property, whether as lessor or lessee, may be exempted from the documentary tax
For every P1, 000, or fractional thereof in excess of the first P2, 000 for each year of the
term of said contract or agreement, an additional tax of P1.00.
The following and similar conveyances are not subject to tax, to wit:
a. Deeds of donation are not subject to documentary stamp tax were as a matter of fact
there is no consideration
b. The same is true of deeds or of partition unless a consideration passes between the
parties by reason of one or more of them taking under the division a share of real
estate of greater value than his undivided interest in which event the stamp tax
attaches to deeds conveying such greater shares calculated upon the value of such
consideration.
c. A stock in a corporation is the valuable consideration for transfer of real properties.
d. A deed of assignment without considerations made by a corporation engage among
others in the sale and development of condominium projects in favour of
condominium corporation for the management of the project for the common benefit
of the individual unit orders.
e. Similarly a deed of reconveyance executed without consideration subsequent to a
deed of sale between the same parties which failed to effect the transfer of ownership
for lack of cause or consideration is not subject to documentary stamps in section 196
f. Agreements to sell real property on instalment basis are not subject to documentary
stamp tax.
g. Under section 196 the transaction which is tax is the same or conveyance of real
property to the purchaser.
The sale of land to the government is subject to documentary stamp tax
If there is an incorrect consideration and as a result thereof the amount of tax payable has
been reduce, the commissioner of internal revenue regional director, revenue district
officer and other revenue officer shall from the assessment roles asses the property at its
true market value and collect the proper tax thereon.
BIR reiterates tax treatment of liquidating dividends.
Stockholders of a liquidating corporation owning various condominium units shall realize capital gain or
loss, as the case may be, when the latter distributes to the former its remaining assets. Any capital gain,
consisting of the difference between the fair market value of the liquidating dividends and the adjusted
cost to the stockholders of their respective shareholdings in the corporation, shall be subject to ordinary
income tax at the rates provided under Section 24(a)(1)(c) of the Tax Code. On the other hand, the
liquidating corporation shall not be subject to tax either on the transfer of its assets to stockholders or on
the receipt of shares surrendered by stockholders. The conveyance of condominium units in the form of
liquidating dividends and without consideration shall not be subject to DST.( BIR No. DA-084-2005,
March 14, 2005)
Additional infusion of capital not subject to Capital Gains Tax and DST.
The transfer by stockholders of real property to a corporation in the nature of paid-in surplus without
shares being issued, being a capital investment, is not within the purview of the term, taxable income,
as defined in Section 32 of the 1997 Tax Code (see also Section 56 of Rev. Regs. 2). The real property
transferred should not be treated as income to the corporation. Hence, it is not subject to income tax.
Furthermore, considering that the real property was transferred without the corresponding issuance of
additional shares in favor of the stockholders, no documentary stamp tax was due. The conveyance of
realty was made not in connection with a sale (Section 185, DST Regs.). (BIR Ruling No. DA-065-2005,
February 23, 2005)
Partition of Properties not subject to Capital Gains Tax, DST and VAT.
The BIR ruled that partition of properties among co-owners without any consideration is not
subject to capital gains tax, DST under Section 196 of the Tax Code of 1997 and VAT
considering that there is no sale, exchange or disposition of property. The agreement is subject
however to the P15.00 DST as prescribed in Sec. 188 of the Tax Code of 1997. ( BIR Ruling DA640-2004, December 17, 2004)
i.e. In 1964 a deed of sale was executed between Mrs. A and her eldest son over a parcel of land
for the purpose of securing a housing loan from the SSS. The said deed of sale has been executed
for convenience and without monetary consideration. To be fair among all of Mrs. As heirs and
to put everything prospectively to avoid confusion and problems in the future, a deed of sale was
executed in 1975 to revert back the property to Mrs. A, again for convenience and without
monetary consideration. Ruling: The BIR ruled that considering that the transfer of the subject
property is without consideration and was executed only as a requirement for the granting of the
SSS loan, the reconveyance of the same in Mrs. As favor is exempt from the payment of capital
gains tax and documentary stamp tax prescribed under Section 196 of the Tax Code of 1997.
However, the notarial acknowledgement is subject to the P15.00 documentary stamp tax under
Section 188 of the same Code.
X. Charter Party and Similar Instruments
What is a Charter Party?
It is a contract by virtue of which the owner or the agent of a vessel binds himself to transport
merchandise or person or both for a fixed price.
The following Charter parties are subject to DST (Sec. 197, NIRC) to wit:
a. Every character party ,contract or agreement for the character of any ship, vessel or
streamer or any letter of memorandum or other writing between the captain , master or
owner or the other person or person or persons for or relating to the charter of any such
ship, vessel or streamer
b. Any renewal or transfer of such charter, contract, agreement, letter or memorandum.
If the registered gross tonnage of the ship, vessel or streamer does not exceed 1000 tons
and the duration of the charter or contract does not exceed 6 months. The tax rate is
P500.00
And each of the month or fraction of a month in excess of 6 months additional P50.00
accrues
If the registered tonnage exceeds 1000 tons and does not exceed 10 000 tons and the
duration of the character or contract does not exceed 6 months the tax rate is P1000
And for each month or fraction of a month in excess of six (6) months an additional tax of
P100.00
If the registered gross tonnage exceeds 10 000 tons and the duration of the contract or
charter does not exceed 6 mos. The tax rate is P1500.00
And for each month or fraction of a month in excess of six (6) months an additional tax of
P150.00
Y. Assignment, Transfer, and Renewal of Certain Instruments
Each and every assignment or transfer of mortgage, lease or policy of insurance, or renewal
or continuance of any agreement, contract, charter or any evidence of obligation of indebtedness
by altering or otherwise shall be subject to DST (Sec. 198, NIRC).
III.
Documentary stamp tax is imposed upon documents, instruments, loan agreements and
papers, and upon acceptances, assignments, sales and transfers of the obligation, right or
property incident thereto, there shall be levied, collected and paid for, and in respect of the
transaction so had or accomplished, the corresponding documentary stamp taxes prescribed in
the following sections of this Title, by the person making, signing, issuing, accepting, or
transferring the same wherever the document is made, signed, issued, accepted, or
transferred when the obligation or right arises from Philippine sources or the property is situated
in the Philippines, and the same time such act is done or transaction had. Whenever one party to
the taxable document enjoys exemption from the tax herein imposed, the other party who is not
exempt shall be the one directly liable for the tax.
There are, however, exemptions provided for in sec. 199 of the National Internal Revenue Code,
as supplemented by Revenue Regulation no. 13-2004 specifically sec. 9, to wit:
a. Policies of insurance or annuities made or granted by a fraternal or beneficiary society,
order, association or cooperative company, operated on the lodge system or local
cooperation plan and organized and conducted solely by the members thereof for the
exclusive benefit of each member and not for profit
b. Certificates of oaths administered by any government official in his official capacity or
acknowledgement by any government official in performance of his official duty
c. Written appearance in any court by any government official in his official capacity
d. Certificates of the administration of oaths to any person as to the authenticity of any
paper required to be filed in court by any person or party thereto, whether the proceedings
be civil or criminal
e. Papers and documents filed in court by or for the national, provincial, city or municipal
governments
f. Affidavits of poor persons for the purpose of proving poverty
g. Statements and other compulsory information required of persons or corporations by the
rules and regulations of the national, provincial, city or municipal government
exclusively for statistical purposes and which are wholly for the use of the Bureau or
office in which they are filed, and not at the instance or for the use or benefit of the
person filing them
h. Certified copies and other certificates placed upon documents, instruments and papers for
the national, provincial, city or municipal governments made at the instance and for the
sole use of some other branch of the national, provincial, city or municipal governments
i. Certificates of the assessed value of lands, not exceeding P200 in value assessed,
furnished by the provincial, city or municipal Treasurer to applicants for registration of
title to land
j. Borrowing and lending of securities executed under the Securities Borrowing and
Lending Program of a registered exchange, or in accordance with regulations prescribed
by the appropriate regulatory authority: Provided, however, That any borrowing or
lending of securities agreement as contemplated hereof shall be duly covered by a master
securities borrowing and lending agreement acceptable to the appropriate regulatory
authority, and which agreement is duly registered and approved by the Bureau of Internal
Revenue (BIR)
k. Loan agreements or promissory notes, the aggregate of which does not exceed Two
hundred fifty thousand pesos (P250,000), or any such amount as may be determined by
the Secretary of Finance, executed by an individual for his purchase on installment for his
personal use or that of his family and not for business or resale, barter or hire of a house,
lot, motor vehicle, appliance or furniture: Provided, however, That the amount to be set
by the Secretary of Finance shall be in accordance with a relevant price index but not to
exceed ten percent (10%) of the current amount and shall remain in force at least for three
(3) years
l. Sale, barter or exchange of shares of stock listed and traded through the local stock
exchange (R.A 9648)
m. Assignment or transfer of any mortgage, lease or policy of insurance, or the renewal or
continuance of any agreement, contract, charter, or any evidence of obligation or
indebtedness, if there is no change in the maturity date or remaining period of coverage
from that of the original instrument.
n. Fixed income and other securities traded in the secondary market or through an exchange.
o. Derivatives: Provided, That for purposes of this exemption, repurchase agreements and
reverse repurchase agreements shall be treated similarly as derivatives
p. Interbranch or interdepartmental advances within the same legal entity
q. All forebearances arising from sales or service contracts including credit card and trade
receivables: Provided, That the exemption be limited to those executed by the seller or
service provider itself.
r. Bank deposit accounts without a fixed term or maturity
s. All contracts, deeds, documents and transactions related to the conduct of business of the
Bangko Sentral ng Pilipinas
t. Transfer of property pursuant to Section 40(C)(2) of the National Internal Revenue Code
of 1997, as amended
u. Interbank call loans with maturity of not more than seven (7) days to cover deficiency in
reserves against deposit liabilities, including those between or among banks and quasibanks
Subsequent transfer of debt instrument issued pursuant to a tax free exchange is not
subject to DST provided there is no increase in the amount or change in the maturity date
of the debt instrument. (BIR Ruling No. DA-244-2005 dated June 7, 2005.)
i.e. A Inc. and B Inc. entered into a tax-deferred exchange transaction under Section 40(C)(2)
and (C)(6) of the Tax Code of 1997, whereby A Inc. transferred Receivables to B Inc. in
exchange for shares and debt instruments issued by B Inc. The BIR ruled that the DST
due on the issuance of the debt instruments shall be subject to P1.00 for every P200, or a
fractional part thereof, of the issue value. However, the subsequent assignment, transfer
or amendment of such debt instruments by A Inc. shall not be subject to DST provided
that there is no increase in the amount or change in the maturity date from that of the
original instrument pursuant to Section 199(F) of the Tax Code of 1997, as amended by
Republic Act No. 9243.
In the case of Belle Corp. v. CIR, CTA Case No. 6156, June 17, 2005, the court ruled that
Inter-company advances are not considered as debts which is subject to DST, the decision
is stated herein, to wit:
"Based on our review of the supporting documents
presented to us, we were able to ascertain that the company's
advances to its subsidiaries and affiliates for the year 1997
amounting to P23,395,372,092.89 were not documented in any
form of a promissory note, nor a certificate of indebtedness or
a certificate of obligation issued by the respective subsidiaries
and affiliates. The said advances were only evidenced by
disbursement vouchers, journal voucher and inter-office
memoranda issued by the Company."
Promissory note is defined as an unconditional promise in writing by
one person to another signed by the maker engaging to pay on demand or at a fixed or
determinable future time, a sum certain in money to such other person or to order or to bearer,
free from restrictions as to registration or transfer and usually without coupons. Similarly, a
promissory note refers to an instrument, whether negotiable or non-negotiable, whereby the
maker agrees to pay a sum certain in money or its equivalent at a definite time. Thus, from the
foregoing, we do not agree with the respondent that the inter-company advances evidenced by
interoffice memorandum, vouchers, or board resolutions are in the nature of a promissory note.
The definition is clear, and when the law speaks in clear and categorical language, there is no
room for interpretation, but only application. There is nothing in Section 180 that clearly and
Manner of Payment
-
DST is paid manually or through electronic filing and payment system (EFPS), or
through the loose documentary stamps for the purpose depending on the type of taxable
transactions.
Loose documentary stamp is the one attached to official documents or certificates issued
by government agencies.
Procedures
-
File BIR Form No. 2000 or BIR Form No. 2000-OT in triplicate (two copies for the BIR
and one copy for the taxpayer) with the Authorized Agent Bank (AAB) in the Revenue
District where the seller or transferor is registered, for shares of stocks or where the
property is located, for real property. In places where there are no AAB, the return will be
filed directly with the Revenue Collection Officer or Authorized City or Municipal
Treasurer.
One-Time Transaction (ONETT) taxpayers shall mandatorily use the eBIRForms in filing
all of their tax returns. They may opt to submit their tax returns manually using the
eBIRForms Offline Package in the RDO where the seller or transferor is registered, for
shares of stocks or where the property is located, for real property or electronically
through the use of the Online eBIRForms System. (Sec. 3(2) RR No. 6-2014)
Submit all documentary requirements and proof of payment to the Revenue District
Office having jurisdiction over the place of residence of the seller.
The Documentary Stamp Tax return (BIR Form 2000) shall be filed in triplicate (two
copies for the BIR and one copy for the taxpayer) within five (5) days after the close of
the month when the taxable document was made signed, issued, accepted or transferred;
upon remittance by Collection Agents of collection from sale of loose stamps. The
Documentary Stamp Tax shall be paid upon filing of the return.
Wherever one party to the taxable document enjoys exemption from the tax imposed, the
other party who is not exempt will be the one directly liable to file Documentary Stamp
Tax Declaration and pay the applicable stamp tax.
Who are required to file Documentary Stamp Tax Declaration Return?
Submitted to:
Atty. Bernadette Caswang Mendoza
Submitted by:
Amado N. Vallejo III