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.
Tax Forms
BIR Form 2000 (Documentary Stamp Tax Declaration
Return);
BIR Form 2000-OT Documentary Stamp Tax Declaration
Return (ONE- TIME TRANSACTIONS)
Documentary Requirements
1) Photocopy of document(s) to which the documentary
stamp shall be affixed, in case of constructive affixture of
Documentary Stamp Tax
2) Proof of exemption under special law, if applicable
3) Duly approved Tax Debit Memo, if applicable
4) Proof of payment of documentary stamp tax paid upon
the original issue of the stock, if applicable.
Tax Rates
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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.
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; upon remittance by
Collection Agents of collection from sale of loose stamps.
The Documentary Stamp Tax shall be paid upon filing of
the return.
Related Revenue Issuances
Revenue Regulations (RR) Nos. 9-2000, 6-2001, 132004, 7-2009, 6-2014
Revenue Memorandum Order (RMO) Nos. 8-1998, 152001, 13-2008, 14-2008
Revenue Memorandum Circular (RMC) Nos. 1-2010, 242010, 51-2010, 24-2011, 46-2014
Codal Reference
Sec. 173 to Sec. 201 of the National Internal Revenue
Code

Frequently Asked Questions

1) Who are required to file Documentary Stamp Tax
Declaration Return?
a) In case of constructive affixture of
documentary stamps, by the persons making, signing,
issuing, accepting or transferring documents, instruments,
loan agreements and papers, acceptances, assignments,
sales and conveyances of the obligation, right or property
incident thereto 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 at the same time such act is
done or transaction had;
b)
By
using
the
web-based
Electronic
Documentary Stamp Tax (eDST) System in the
payment/remittance of its/his/her DST liabilities and the
affixture of the prescribed documentary stamp on taxable
documents; and
c) By Revenue Collection Agent, for remittance of
sold loose documentary stamps.
Note: 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.
2) Where is the Documentary Stamp Tax Declaration
Return filed?
In the Authorized Agent Bank (AAB) within the territorial
jurisdiction of the RDO which has jurisdiction over the
residence or principal place of business of the taxpayer or
where the property is located in case of sale of real
property or where the Collection Agent is assigned. In
places where there is no Authorized Agent Bank, the
return will be filed with the Revenue Collection Officer or
duly authorized City or Municipal Treasurer where the
taxpayer's residence or principal place of business is
located or where the property is located in case of sale of
real property or where the Collection Agent is assigned.
3) What are the documents/papers not subject to
Documentary Stamp Tax? (sec. 9, RR No. 13-2004)

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

Certificates of oaths administered by any

government official in his official capacity or
acknowledgement by any government official in
performance of his official duty

Written appearance in any court by any

government official in his official capacity

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

Papers and documents filed in court by or for the

national,
provincial,
city
or
municipal
governments

Affidavits of poor persons for the purpose of

proving poverty

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
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
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
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)
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
Sale, barter or exchange of shares of stock listed
and traded through the local stock exchange (R.A
9648)
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.
Fixed income and other securities traded in the
secondary market or through an exchange.
Derivatives: Provided, That for purposes of this
exemption, repurchase agreements and reverse
repurchase agreements shall be treated similarly
as derivatives
Interbranch or interdepartmental advances within
the same legal entity
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.
Bank deposit accounts without a fixed term or
maturity
All contracts, deeds, documents and transactions
related to the conduct of business of the Bangko
Sentral ng Pilipinas

Transfer of property pursuant to Section 40(C)(2)

of the National Internal Revenue Code of 1997, as
amended
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 quasi-banks

4) What are the implications of failure to stamp taxable

documents?

The untaxed document will not be recorded, nor

will it or any copy thereof or any record of
transfer of the same be admitted or used in
evidence in court until the requisite stamp or
stamps have been affixed thereto and cancelled

No notary public or other officer authorized to

administer
oaths
will
add
his
jurat
or
acknowledgment to any document subject to
Documentary Stamp Tax unless the proper
documentary stamps are affixed thereto and
cancelled.
5) What is Electronic Documentary Stamp Tax (eDST)
System? (sec. 5 (1), RR No. 7-2009)
The eDST is a web-based application created for
taxpayers and the BIR that is capable of affixing a secured
documentary stamp on the taxable documents as defined
under the appropriate provisions under Title VII of the
National Internal Revenue Code of 1997, as amended,
thru the use of a computer unit, any laser printer with at
least 1200 dpi resolution, and Internet Explorer 7.0 It is
also capable of providing a 3-layer watermark on stamps
for added security.
6) Is DST Law applicable on Electronic Documents? (sec.
10, RR No. 13-2004)
The DST rates as imposed under the Code, as amended
by R.A. 9243 shall be applicable on all documents not
otherwise expressly exempted by the said law,
notwithstanding the fact that they are in electronic form.
As provided for by R.A. 8792, otherwise known as the
Electronic Commerce Act, electronic documents are the
functional equivalent of a written document under existing
laws, and the issuance thereof is therefore tantamount to
the issuance of a written document, and therefore subject
to DST.
7) What are the inclusions of a debt instrument? (sec. 5,
RR No. 13-2004)
Debt Instrument shall mean instruments representing
borrowing and lending transaction including but not
limited to:

debentures,
certificates of indebtedness,
due bills,
bonds,
loan agreements, including those signed
abroad wherein the object of the
contract is located or used in the
Philippines,
instruments and securities issued by the
government
or
any
of
its
instrumentalities,
deposit substitute debt instruments,
certificates or other evidences of deposits
that are drawing instrument significantly
higher than the regular savings deposit

taking into consideration the size of the

deposit and the risks involved,
certificates or other evidences of deposits
that are drawing interest and having
a specific maturity date,
promissory notes, whether negotiable or
non-negotiable, except bank notes issued
for circulation.

8) Is any document, transaction or arrangement entered

into under Financial Lease subject to Documentary Stamp
Tax? (RMC No. 46-2014)

Financial lease is akin to a debt rather than a lease. A

nature of an obligation than a lease of personal property.
The mere act of extending credit is already a means of
facilitating an obligation or advancing in behalf of the
lessee certain property in lieu of cash in exchange for a
definitive amortization to be paid to the lessor with profit
margin included. Section 179 of the NIRC, as amended,
covers all debt instruments. Therefore, being a nature of
an obligation, any document, transaction or arrangement
entered into under financial lease is subject to DST under
such Section of the NIRC, as amended.