RMC No. 36-2012: Clarifies whether documents mentioned in Section 199 of the Tax Code of 1997, as amended by RA No. 9243, are subject to the Documentary Stamp Tax of P15.00

Key points

1. DST on construction authority documents. Certificates and documents issued by the Construction Industry Authority of the Philippines that are not among those in Section 199 are subject to DST of P15.00 under Section 188 of the Tax Code of 1997, as amended.
2. Documents covered. These include certificates of registration and renewal of registration of overseas contractors, the original Contractor’s License, certificates on whether a contractor is licensed, and certified true copies of license certificates. They also include certified true copies of the Affidavit of Undertaking and Curriculum Vitae of the Sustaining Technical Employee (STE), Certificates of Accreditation of Arbitrators, and case documents supporting a petition to appeal in the Court of Appeals.

Who is affected

• Parties to documents issued by the Construction Industry Authority of the Philippines