DocumentaryStampTaxBureauofInternalRevenue

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IndexforDocumentaryStampTax:

Description
DocumentaryStampTaxisataxondocuments,instruments,loanagreementsandpapersevidencing
theacceptance,assignment,saleortransferofanobligation,rightorpropertyincidentthereto.
TaxForms
BIRForm2000(DocumentaryStampTaxDeclarationReturn)
BIRForm2000OTDocumentaryStampTaxDeclarationReturn(ONETIMETRANSACTIONS)
DocumentaryRequirements
1)Photocopyofdocument(s)towhichthedocumentarystampshallbeaffixed,incaseofconstructive
affixtureofDocumentaryStampTax
2)Proofofexemptionunderspeciallaw,ifapplicable
3)DulyapprovedTaxDebitMemo,ifapplicable
4)Proofofpaymentofdocumentarystamptaxpaidupontheoriginalissueofthestock,ifapplicable.
TaxRates
Tax
Code

Document

TaxableUnit

TaxDuePer

%of

Unit

Unit

TaxableBase

Section
174

OriginalIssueof

P200.00orfraction

1.00

.5%

Parvalueof

SharesofStockwith

thereof

sharesof

parvalue

stocks

OriginalIssueof

P200.00orfraction

1.00

.5%

Actual

SharesofStock

thereof

considerationfor

withoutparvalue

theissuanceof

sharesofstocks

Actualvalue

StockDividend

P200.00orfraction

representedby
1.00

.5%

eachshare

.75

3.75%

Parvalueof

suchstock

Sales,Deliveriesor

TransferofSharesor

CertificatesofStock

Stockwithoutpar

value

25%

DSTpaidupon

thereof
175

Sales,Agreementsto

P200.00orfraction

Sell,Memorandaof

thereof

theoriginal
issuanceofsaid
stock.
176

Bonds,Debentures,

P200.00orfraction

CertificateofStockor

thereof

.75

3.75%

Parvalueof
suchbonds,

Indebtednessissued

debentures,

inforeignCountries

Certificateof
Stockor
Indebtedness

177

CertificateofProfitsor

P200.00orfraction

InterestinPropertyor

thereof

.50

.25%

suchcertificate/

Accumulation
178

BankChecks,Drafts,
CertificateofDeposit

Facevalueof
memorandum

OneachDocument

1.50

CertificateofDeposit
notbearinginterest
andotherInstruments

179

AllDebtInstruments

P200.00orfraction

1.00

.5%

thereof

Issuepriceof
anysuch
instruments

180

AllBillsofExchangeor

P200.00orfraction

Drafts

thereof

.30

.15%

Facevalueof
anysuchbillof
exchangeor
draft

181

AcceptanceofBillsof

P200.00orfraction

Exchangeororder

thereof

.30

.15%

Facevalueof
suchbillof

forthepaymentof

exchangeor

moneypurportingto

orderorthe

bedrawninaforeign

Philippine

countrybutpayablein

equivalentof

thePhilippines

suchvalue,if
expressedin
foreigncurrency

182

ForeignBillsof

P200.00orfraction

ExchangeandLetters

thereof

.30

.15%

Facevalueof
suchbillof

ofCredit

exchangeor
letterofcreditor
thePhilippine
equivalentof
suchvalue,if
expressedin
foreign
currency

183

LifeInsurance

Iftheamountof

exempt

Amountof

Policies

insurancedoesnot

Insurance

exceedP100,000.00

Iftheamountof

insuranceexceeds

10.00

Amountof

P100,000.00but

Insurance

doesnotexceed

doesnotexceed

P300,000.00

Iftheamountof

insuranceexceeds

25.00

Amountof

P300,000.00but

Insurance

doesnotexceed

P500,000.00

Iftheamountof

insuranceexceeds

50.00

Amountof

P500,000.00but

Insurance

doesnotexceed

P750,000.00

Iftheamountof

insuranceexceeds

75.00

Amountof

P750,000.00but

Insurance

doesnotexceed

P1,000,000.00

Iftheamountof

insuranceexceeds

100.00

Amountof

P1,000,000.00
184

185

PoliciesOfInsurance

P4.00premiumor

uponProperty

fractionthereof

FidelityBondsand

P4.00premiumor

otherInsurance

fractionthereof

Insurance
.50

12.5%

Premium
charged

.50

12.5%

Premium
charged

Policies
186

PoliciesofAnnuities

P200.00orfraction

.50

.25%

Premiumor

orotherinstruments

thereof

installment

paymentor

contractprice

collected

P200.00orfraction

.20

.10%

Premiumor

PreNeedPlans

thereof

contribution
collected

187

IndemnityBonds

P4.00orfraction

.30

7.5%

thereof
188

CertificatesofDamage

Premium
charged

EachCertificate

15.00

EachReceipt

15.00

Jaialai,HorseRace

P1.00costofticket

.10

10%

Costoftheticket

Tickets,lottoorOther

AuthorizedNumber

Costoftheticket

Games

AdditionalP0.10on

orotherwiseand
Certificateor
documentissuedby
anycustomsofficers,
marinesurveyor,
notarypublicand
certificaterequiredby
laworbyrulesand
regulationsofapublic
office
189

WarehouseReceipts
(exceptifvaluedoes
notexceedP200.00)

190

everyP1.00or
fractionthereofif
costofticket
exceedsP1.00
191

BillsofLadingor

Ifthevalueofsuch

1.00

Receipts(except

goodsexceeds

goods

charterparty)

P100.00anddoes

notexceed

P1,000.00

Ifthevalueexceeds

10.00

Valueofsuch

P1,000.00

goods

Freighttickets

coveringgoods,

Exempt

merchandiseor

Valueofsuch

effectscarriedas
accompanied
baggageof
passengersonland
andwatercarriers
primarilyengagedin
thetransportationof
passengers
192

Proxies(exceptproxies

Eachproxy

15.00

EachDocument

5.00

LeaseandotherHiring

First2,000or

3.00

.15%

agreementsor

fractionalpart

memorandumor

thereof

contractforhire,use

orrentofanylandor

ForeveryP1,000or

1.00

.1%

tenementsorportions

fractionalpart

thereof

thereofinexcessof

issuedaffectingthe
affairsofassociations
orcorporations,
organizedforreligious,
charitableorliterary
purposes)
193

Powersof
Attorney(exceptacts
connectedwiththe
collectionofclaims
duefromoraccruing
totheGovernmentof
theRepublicofthe
Philippines,orthe
governmentofany
province,cityor
Municipality)

194

thefirstP2,000for
eachyearofthe
termofthesaid
contractor
agreement

agreement
195

MortgagesPledgesof

First5,000

20.00

.4%

AmountSecured

lands,estate,or

propertyandDeedsof

AmountSecured

Trust

OneachP5,000or

10.00

.2%

fractionalpart
thereofinexcessof
5,000

196

DeedofSale,

First1,000

15.00

1.5%

Considerationor

instrumentorwriting

FairMarket

andConveyancesof

Value,

RealProperty

whicheveris

(exceptgrants,

higher(if

patentsororiginal

governmentisa

certificateofthe

party,basisshall

government)

bethe

consideration)

Foreachadditional

15.00

1.5%

Considerationor

P1,000orfractional

FairMarket

partthereofin

Value,

excessofP1,000

whicheveris
higher(if
governmentisa
party,basisshall
bethe
consideration)

197

Charterpartiesand

1,000tonsand

P500.00for

Registered

SimilarInstruments

below

thefirst6

grosstonnage

monthsPlus

P50each

monthor

fraction

thereofin

excessof6

months

1,001to10,000tons

P1,000for

Registered

1,001to10,000tons

P1,000for

Registered

thefirst6

grosstonnage

monthsPlus

P100each

monthor

fraction

thereofin

excessof6

months

Over10,000tons

P1,500for

Registered

thefirst6

grosstonnage

monthsPlus
P150each
monthor
fraction
thereofin
excessof6
months
198

StampTaxon

Atthesame

Assignmentsand

rateasthat

Renewalsor

imposedon

Continuanceof

theoriginal

CertainInstruments
Procedures

instrument.

FileBIRFormNo.2000orBIRFormNo.2000OTintriplicate(twocopiesfortheBIRandonecopyfor
thetaxpayer)withtheAuthorizedAgentBank(AAB)intheRevenueDistrictwherethesellerortransferor
isregistered,forsharesofstocksorwherethepropertyislocated,forrealproperty.Inplaceswhere
therearenoAAB,thereturnwillbefileddirectlywiththeRevenueCollectionOfficerorAuthorizedCityor
MunicipalTreasurer.
OneTimeTransaction(ONETT)taxpayersshallmandatorilyusetheeBIRFormsinfilingalloftheirtax
returns.TheymayopttosubmittheirtaxreturnsmanuallyusingtheeBIRFormsOfflinePackageinthe
RDOwherethesellerortransferorisregistered,forsharesofstocksorwherethepropertyislocated,
forrealpropertyorelectronicallythroughtheuseoftheOnlineeBIRFormsSystem.(Sec.3(2)RRNo.6
2014)
SubmitalldocumentaryrequirementsandproofofpaymenttotheRevenueDistrictOfficehaving
jurisdictionovertheplaceofresidenceoftheseller.
Deadlines

TheDocumentaryStampTaxreturn(BIRForm2000)shallbefiledintriplicate(twocopiesfortheBIR
andonecopyforthetaxpayer)withinfive(5)daysafterthecloseofthemonthwhenthetaxable
documentwasmadesigned,issued,acceptedortransferreduponremittancebyCollectionAgentsof
collectionfromsaleofloosestamps.TheDocumentaryStampTaxshallbepaiduponfilingofthereturn.
RelatedRevenueIssuances
RevenueMemorandumOrder(RMO)Nos.81998,152001,132008,142008
RevenueMemorandumCircular(RMC)Nos.12010,242010,512010,242011,462014
CodalReference
Sec.173toSec.201oftheNationalInternalRevenueCode
FrequentlyAskedQuestions1)WhoarerequiredtofileDocumentaryStampTaxDeclarationReturn?
a)Incaseofconstructiveaffixtureofdocumentarystamps,bythepersonsmaking,signing,issuing,
acceptingortransferringdocuments,instruments,loanagreementsandpapers,acceptances,
assignments,salesandconveyancesoftheobligation,rightorpropertyincidenttheretowhereverthe
documentismade,signed,issued,acceptedortransferredwhentheobligationorrightarisesfrom
PhilippinesourcesorthepropertyissituatedinthePhilippinesatthesametimesuchactisdoneor
transactionhad
b)ByusingthewebbasedElectronicDocumentaryStampTax(eDST)Systeminthe
payment/remittanceofits/his/herDSTliabilitiesandtheaffixtureoftheprescribeddocumentarystamp
ontaxabledocumentsand
c)ByRevenueCollectionAgent,forremittanceofsoldloosedocumentarystamps.
Note:Whereveronepartytothetaxabledocumentenjoysexemptionfromthetaximposed,theother
partywhoisnotexemptwillbetheonedirectlyliabletofileDocumentaryStampTaxDeclarationand
paytheapplicablestamptax.
2)WhereistheDocumentaryStampTaxDeclarationReturnfiled?
IntheAuthorizedAgentBank(AAB)withintheterritorialjurisdictionoftheRDOwhichhasjurisdiction
overtheresidenceorprincipalplaceofbusinessofthetaxpayerorwherethepropertyislocatedincase
ofsaleofrealpropertyorwheretheCollectionAgentisassigned.InplaceswherethereisnoAuthorized
AgentBank,thereturnwillbefiledwiththeRevenueCollectionOfficerordulyauthorizedCityor
MunicipalTreasurerwherethetaxpayer'sresidenceorprincipalplaceofbusinessislocatedorwhere
thepropertyislocatedincaseofsaleofrealpropertyorwheretheCollectionAgentisassigned.
3)Whatarethedocuments/papersnotsubjecttoDocumentaryStampTax?(sec.9,RRNo.132004)
Policiesofinsuranceorannuitiesmadeorgrantedbyafraternalorbeneficiarysociety,order,
associationorcooperativecompany,operatedonthelodgesystemorlocalcooperationplanand

organizedandconductedsolelybythemembersthereoffortheexclusivebenefitofeachmember
andnotforprofit
Certificatesofoathsadministeredbyanygovernmentofficialinhisofficialcapacityor
acknowledgementbyanygovernmentofficialinperformanceofhisofficialduty
Writtenappearanceinanycourtbyanygovernmentofficialinhisofficialcapacity
Certificatesoftheadministrationofoathstoanypersonastotheauthenticityofanypaperrequiredto
befiledincourtbyanypersonorpartythereto,whethertheproceedingsbecivilorcriminal
Papersanddocumentsfiledincourtbyorforthenational,provincial,cityormunicipalgovernments
Affidavitsofpoorpersonsforthepurposeofprovingpoverty
Statementsandothercompulsoryinformationrequiredofpersonsorcorporationsbytherulesand
regulationsofthenational,provincial,cityormunicipalgovernmentexclusivelyforstatisticalpurposes
andwhicharewhollyfortheuseoftheBureauorofficeinwhichtheyarefiled,andnotattheinstance
orfortheuseorbenefitofthepersonfilingthem
Certifiedcopiesandothercertificatesplacedupondocuments,instrumentsandpapersforthe
national,provincial,cityormunicipalgovernmentsmadeattheinstanceandforthesoleuseofsome
otherbranchofthenational,provincial,cityormunicipalgovernments
Certificatesoftheassessedvalueoflands,notexceedingP200invalueassessed,furnishedbythe
provincial,cityormunicipalTreasurertoapplicantsforregistrationoftitletoland
BorrowingandlendingofsecuritiesexecutedundertheSecuritiesBorrowingandLendingProgramof
aregisteredexchange,orinaccordancewithregulationsprescribedbytheappropriateregulatory
authority:Provided,however,Thatanyborrowingorlendingofsecuritiesagreementascontemplated
hereofshallbedulycoveredbyamastersecuritiesborrowingandlendingagreementacceptableto
theappropriateregulatoryauthority,andwhichagreementisdulyregisteredandapprovedbythe
BureauofInternalRevenue(BIR)
Loanagreementsorpromissorynotes,theaggregateofwhichdoesnotexceedTwohundredfifty
thousandpesos(P250,000),oranysuchamountasmaybedeterminedbytheSecretaryofFinance,
executedbyanindividualforhispurchaseoninstallmentforhispersonaluseorthatofhisfamilyand
notforbusinessorresale,barterorhireofahouse,lot,motorvehicle,applianceorfurniture:
Provided,however,ThattheamounttobesetbytheSecretaryofFinanceshallbeinaccordance
witharelevantpriceindexbutnottoexceedtenpercent(10%)ofthecurrentamountandshall
remaininforceatleastforthree(3)years
Sale,barterorexchangeofsharesofstocklistedandtradedthroughthelocalstockexchange(R.A
9648)
Assignmentortransferofanymortgage,leaseorpolicyofinsurance,ortherenewalorcontinuance
ofanyagreement,contract,charter,oranyevidenceofobligationorindebtedness,ifthereisno
changeinthematuritydateorremainingperiodofcoveragefromthatoftheoriginalinstrument.
Fixedincomeandothersecuritiestradedinthesecondarymarketorthroughanexchange.
Derivatives:Provided,Thatforpurposesofthisexemption,repurchaseagreementsandreverse
repurchaseagreementsshallbetreatedsimilarlyasderivatives

Interbranchorinterdepartmentaladvanceswithinthesamelegalentity
Allforebearancesarisingfromsalesorservicecontractsincludingcreditcardandtradereceivables:
Provided,Thattheexemptionbelimitedtothoseexecutedbythesellerorserviceprovideritself.
Bankdepositaccountswithoutafixedtermormaturity
Allcontracts,deeds,documentsandtransactionsrelatedtotheconductofbusinessoftheBangko
SentralngPilipinas
TransferofpropertypursuanttoSection40(C)(2)oftheNationalInternalRevenueCodeof1997,as
amended
Interbankcallloanswithmaturityofnotmorethanseven(7)daystocoverdeficiencyinreserves
againstdepositliabilities,includingthosebetweenoramongbanksandquasibanks
4)Whataretheimplicationsoffailuretostamptaxabledocuments?
Theuntaxeddocumentwillnotberecorded,norwillitoranycopythereoforanyrecordoftransferof
thesamebeadmittedorusedinevidenceincourtuntiltherequisitestamporstampshavebeen
affixedtheretoandcancelled
Nonotarypublicorotherofficerauthorizedtoadministeroathswilladdhisjuratoracknowledgment
toanydocumentsubjecttoDocumentaryStampTaxunlesstheproperdocumentarystampsare
affixedtheretoandcancelled.
5)WhatisElectronicDocumentaryStampTax(eDST)System?(sec.5(1),RRNo.72009)
TheeDSTisawebbasedapplicationcreatedfortaxpayersandtheBIRthatiscapableofaffixinga
secureddocumentarystamponthetaxabledocumentsasdefinedundertheappropriateprovisions
underTitleVIIoftheNationalInternalRevenueCodeof1997,asamended,thrutheuseofacomputer
unit,anylaserprinterwithatleast1200dpiresolution,andInternetExplorer7.0Itisalsocapableof
providinga3layerwatermarkonstampsforaddedsecurity.
6)IsDSTLawapplicableonElectronicDocuments?(sec.10,RRNo.132004)
TheDSTratesasimposedundertheCode,asamendedbyR.A.9243shallbeapplicableonall
documentsnototherwiseexpresslyexemptedbythesaidlaw,notwithstandingthefactthattheyarein
electronicform.AsprovidedforbyR.A.8792,otherwiseknownastheElectronicCommerceAct,
electronicdocumentsarethefunctionalequivalentofawrittendocumentunderexistinglaws,andthe
issuancethereofisthereforetantamounttotheissuanceofawrittendocument,andthereforesubjectto
DST.
7)Whataretheinclusionsofadebtinstrument?(sec.5,RRNo.132004)
DebtInstrumentshallmeaninstrumentsrepresentingborrowingandlendingtransactionincludingbut
notlimitedto:
debentures,
certificatesofindebtedness,
duebills,

bonds,
loanagreements,includingthosesignedabroadwhereintheobjectofthecontractislocatedor
usedinthePhilippines,
instrumentsandsecuritiesissuedbythegovernmentoranyofitsinstrumentalities,
depositsubstitutedebtinstruments,
certificatesorotherevidencesofdepositsthataredrawinginstrumentsignificantlyhigherthanthe
regularsavingsdeposittakingintoconsiderationthesizeofthedepositandtherisksinvolved,
certificatesorotherevidencesofdepositsthataredrawinginterestandhavingaspecificmaturity
date,
promissorynotes,whethernegotiableornonnegotiable,exceptbanknotesissuedforcirculation.
8)Isanydocument,transactionorarrangemententeredintounderFinancialLeasesubjectto
DocumentaryStampTax?(RMCNo.462014)
Financialleaseisakintoadebtratherthanalease.Anatureofanobligationthanaleaseofpersonal
property.Themereactofextendingcreditisalreadyameansoffacilitatinganobligationoradvancingin
behalfofthelesseecertainpropertyinlieuofcashinexchangeforadefinitiveamortizationtobepaidto
thelessorwithprofitmarginincluded.Section179oftheNIRC,asamended,coversalldebt
instruments.Therefore,beinganatureofanobligation,anydocument,transactionorarrangement
enteredintounderfinancialleaseissubjecttoDSTundersuchSectionoftheNIRC,asamended.