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Description

Docum e ntary Stam p Tax is a tax on docum e nts, instrum e nts, loan agre e m e nts and pape rs e vide ncing the acce ptance , assignm e nt, sale or transfe r of an obligation, right or prope rty incide nt the re to.

Tax Form

:. eTIN

BIR Form 2000 (Documentary Stamp Tax Declaration Return) Documentary Requirements

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1) Photocopy of docum e nt(s) to which the docum e ntary stam p shall be affix e d, in case of constructive affix ture of Docum e ntary Stam p Tax 2) For m e te ring m achine use rs, a sche dule of the de tails of usage or consum ption of docum e ntary stam p 3) Proof of e x e m ption unde r spe cial law, if applicable 4) Duly approve d Tax De bit Me m o, if applicable

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Tax Rates :. Contact Us BIR wants to hear from you. We welcome your queries, comments and suggestions. Feel free to email us at contact_us@cctr.bir.gov.ph BIR National Office Bldg., Agham Road, Diliman, Quezon C ity, Philippines Trunkline: 929-7676 | 927-2511
175 Tax C ode Se ction 174 Docum e nt De be nture s and C e rtificate s of Inde bte dne ss Tax Tax able Unit Due Pe r Unit P200.00 or fraction the re of P200.00 or fraction the re of P200.00 or fraction the re of 2.00 2.00 1% 1% P1.50 % of Unit Tax able Base

.75%

Face value of Docum e nt

O riginal Issue of Share s of Stock with par value O riginal Issue of Share s of Stock

Par value of share s of stock s actual conside ration for the issuance of share s of

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Share s of Stock without par value

the re of base d on actual conside ration

issuance of share s of stock s

176

Sale s, Agre e m e nts to Se ll, Me m oranda of Sale s, De live rie s or Transfe r of Due bills, C e rtificate of O bligation, or Share s or C e rtificate s of Stock Bonds, De be nture s, C e rtificate of Stock or Inde bte dne ss issue d in fore ign C ountrie s

P200.00 or fraction the re of

1.50

.75%

Par value of such due -bills, ce rtificate of obligation or stock s

177

P200.00 or fraction the re of

1.50

.75%

Par value of such bonds, de be nture s or C e rtificate of Stock s

178

C e rtificate of P200.00 or Profits or Inte re st fraction in Prope rty or the re of Accum ulation Bank C he ck s, Drafts, C e rtificate of De posit not O n e ach be aring inte re st Docum e nt and othe r Instrum e nts Bonds, Loan Agre e m e nts, Prom issory Note s, Bills of Ex change , Drafts, Instrum e nts and Se curitie s Issue d by the Gove rnm e nt or any of its Instrum e ntalitie s, De posit Substitute s De bt P200.00 or Instrum e nt, fraction C e rtificate s of the re of De posit be aring inte re st and othe rs not payable on sight or de m and (e x ce pt loan agre e m e nt or prom issory note s e x ce e ding P250,000.00 for pe rsonal use or fam ily use ) Bills of Ex change or orde r drawn in fore ign country but payable in the Philippine s P200.00 or fraction the re of

.50

.25%

Face value of such ce rtificate / m e m orandum

179

1.50

180

.30

.15%

Face value of the instrum e nt/docum e nt

181

.30

.15%

Face value of such bill of e x change or orde r or the e quivale nt of such value , if e x pre sse d in fore ign curre ncy Face value of such bill of e x change or orde r or the e quivale nt of such value , if e x pre sse d in fore ign curre ncy Am ount Insure d by the Policy

182

Fore ign Bills of Ex change and Le tte r of C re dit

P200.00 or fraction the re of

.30

.15%

183

Life Insurance Policie s Policie s O f Insurance upon Prope rty Fide lity Bonds and othe r

P200.00 or fraction the re of P4.00 pre m ium or fraction the re of P4.00 pre m ium or

.50

.25%

184

.50

12.5% Pre m ium charge d

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185

Bureau of Internal Revenue Website

and othe r Insurance Policie s Policie s of Annuitie s, Annuity or othe r instrum e nts Pre -Ne e d Plans pre m ium or fraction the re of P200.00 or fraction the re of P500.00 or fraction the re of P4.00 or fraction the re of .50 12.5% Pre m ium charge d C apital of annuity, or if unk nown 33 1/3 tim e s the annual incom e Value or am ount of the Plan Pre m ium charge d

186

1.50

75%

186

.50

.10%

187

Inde m nity Bonds

.30

7.5%

188

C e rtificate s of Dam age or othe rwise and C e rtificate or docum e nt issue d by any custom s office rs, m arine Each surve yor, notary C e rtificate public and ce rtificate re quire d by law or by rule s and re gulations of a public office W are house R e ce ipts (e x ce pt if value doe s not e x ce e d P200.00) Each R e ce ipt P1.00 cost of tick e t and Jai-alai, Horse R ace Tick e ts, lotto or O the r Authorize d Num be r Gam e s

15.00

189

15.00

190

Additional P0.10 on e ve ry P1.00 .10 or fraction the re of if cost of tick e t e x ce e ds P1.00

10%

C ost of the tick e t

191

Bills of Lading or R e ce ipts (e x ce pt charte r party) Powe rs of Attorne y

Each Prox y

15.00

193

Each Docum e nt First 2,000

5.00

Le ase and othe r Hiring agre e m e nts of m e m orandum or contract for hire , use or re nt of any land or te ne m e nts or portions the re of

For e ve ry P1,000 or fractional part the re of in e x ce ss of the first P2,000 for e ach ye ar of the te rm of the contract or agre e m e nt First 5,000 3.00 1.00 1.5% 1%

194

195

Mortgage s Ple dge s of lands, e state , or prope rty and De e ds of Trust De e d of Sale , instrum e nt or writing and C onve yance s of R e al Prope rty (e x ce pt grants, pate nts or original ce rtificate of the

O n e ach P5,000 or fractional part the re of in e x ce ss of 5,000 First 1,000 For e ach additional P1,000 or fractional part the re of in e x ce ss of P1,000

20.00 10.00

.4% .2%

Am ount Se cure d Am ount Se cure d

196

15.00 15.00

1.5% 1.5%

C onside ration or Fair Mark e t Value , whiche ve r is highe r (if gove rnm e nt is a party, basis shall be the conside ration)

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of the gove rnm e nt) P1,000 1,000 tons and be low P500.00 for the first 6 m onths PlusP50 e ach m onth or fraction the re of in e x ce ss of 6 m onths

1,001 to 10,000 tons

O ve r 10,000 tons 197 C harte r partie s and Sim ilar Instrum e nts

P1,000 for the first 6 m onths Plus P100 e ach m onth or fraction the re of in e x ce ss of 6 m onths

P1,500 for the first 6 m onths Plus P150 e ach m onth or fraction the re of in e x ce ss of 6 m onths

Procedures

File BIR Form No. 2000 in triplicate (two copie s for the BIR and one copy for the tax paye r) with the Authorize d Age nt Bank (AAB) in the R e ve nue District whe re the se lle r or transfe ror is re giste re d, for share s of stock s or whe re the prope rty is locate d, for re al prope rty. In place s whe re the re are no AAB, the re turn will be file d dire ctly with the R e ve nue C olle ction O ffice r or Authorize d C ity or Municipal Tre asure r. Subm it all docum e ntary re quire m e nts and proof of paym e nt to the R e ve nue District O ffice having jurisdiction ove r the place of re side nce of the se lle r.

Deadlines

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; when reloading a metering machine becomes necessary; or upon remittance by C ollection Agents of collection from sale of loose stamps. The Documentary Stamp Tax shall be paid upon filing of the return. Related Revenue Issuances

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RR No. 6-2001, RMO No. 8-98, RMO No. 15-2001 Codal Reference

Sec. 173 to Sec. 201 of the National Internal Revenue C ode Frequently Asked Questions

1) W ho are re quire d to file Docum e ntary Stam p Tax De claration R e turn? a) In case of constructive affix ture of docum e ntary stam ps, by the pe rsons m ak ing, signing, issuing, acce pting or transfe rring docum e nts, instrum e nts, loan agre e m e nts and pape rs, acce ptance s, assignm e nts, sale s and conve yance s of the obligation, right or prope rty incide nt the re to whe re ve r the docum e nt is m ade , signe d, issue d, acce pte d or transfe rre d whe n the obligation or right arise s from Philippine source s or the prope rty is situate d in the Philippine s at the sam e tim e such act is done or transaction had; b) By m e te ring m achine use r who im prints the Docum e ntary Stam p Tax due on the tax able docum e nts; and c) By R e ve nue C olle ction Age nt, for re m ittance of sold loose docum e ntary stam ps. Note : W he re ve r one party to the tax able docum e nt e njoys e x e m ption from the tax im pose d, the othe r party who is not e x e m pt will be the one dire ctly liable to file Docum e ntary Stam p Tax De claration and pay the applicable stam p tax .

2) W he re is the Docum e ntary Stam p Tax De claration R e turn file d? In the Authorize d Age nt Bank (AAB) within the te rritorial jurisdiction of the R DO which has jurisdiction ove r the re side nce or principal place of busine ss of the tax paye r or whe re the prope rty is locate d in case of sale of re al prope rty or whe re the C olle ction Age nt is assigne d. In place s whe re the re is no Authorize d Age nt Bank , the re turn will be file d with the R e ve nue C olle ction O ffice r or duly authorize d C ity or Municipal Tre asure r whe re the tax paye r's re side nce or principal place of busine ss is locate d or whe re the prope rty is locate d in case of sale of re al prope rty or whe re the C olle ction Age nt is assigne d.

3) W hat are the docum e nts/pape rs not subje ct to Docum e ntary Stam p Tax ? Policie s of insurance or annuitie s m ade or grante d by a frate rnal or be ne ficiary socie ty, orde r, association or coope rative com pany, ope rate d on the lodge syste m or local coope ration plan and organize d and conducte d sole ly by the m e m be rs the re of for the e x clusive be ne fit of e ach m e m be r and not for profit C e rtificate s of oaths adm iniste re d by any gove rnm e nt official in his official capacity or ack nowle dge m e nt by any gove rnm e nt official in pe rform ance of his official duty W ritte n appe arance in any court by any gove rnm e nt official in his official capacity C e rtificate s of the adm inistration of oaths to any pe rson as to the authe nticity of any pape r re quire d to be file d in court by any pe rson or party the re to, whe the r the proce e dings be civil or crim inal Pape rs and docum e nts file d in court by or for the national, provincial, city or m unicipal gove rnm e nts Affidavits of poor pe rsons for the purpose of proving pove rty State m e nts and othe r com pulsory inform ation re quire d of pe rsons or corporations by the rule s and re gulations of the national, provincial, city or m unicipal gove rnm e nt e x clusive ly for statistical purpose s and which are wholly for the use of the Bure au or office in which the y are file d, and not at the instance or for the use or be ne fit of the pe rson filing the m C e rtifie d copie s and othe r ce rtificate s place d upon docum e nts, instrum e nts and pape rs for the national, provincial, city or m unicipal gove rnm e nts m ade at the instance and for the sole use of som e othe r branch of the national, provincial, city or m unicipal gove rnm e nts C e rtificate s of the asse sse d value of lands, not e x ce e ding P200 in value asse sse d, furnishe d by the provincial, city or m unicipal Tre asure r to applicants for re gistration of title to land

4) W hat are the im plications of failure to stam p tax able docum e nts?

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4) W hat are the im plications of failure to stam p tax able docum e nts? The untax e d docum e nt will not be re corde d, nor will it or any copy the re of or any re cord of transfe r of the sam e be adm itte d or use d in e vide nce in court until the re quisite stam p or stam ps have be e n affix e d the re to and cance lle d No notary public or othe r office r authorize d to adm iniste r oaths will add his jurat or ack nowle dgm e nt to any docum e nt subje ct to Docum e ntary Stam p Tax unle ss the prope r docum e ntary stam ps are affix e d the re to and cance lle d.

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2 0 0 4 C opyright bir.gov.ph A ll rights res erved. bir.gov.ph is under the s upervis ion of the I nformation Sys tems G roup of the Bureau of I nternal Revenue.

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