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RMC No. 106-2019: Circularizes the availability of revised BIR Form No. 2000-OT [Documentary Stamp Tax Declaration/Return (One Time Transactions)] January 2018 (ENCS)

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Summary

RMC No. 106-2019, issued October 11, 2019, announces the revised BIR Form No. 2000-OT (Documentary Stamp Tax Declaration/Return, One Time Transactions), January 2018 (ENCS), and how to file it.

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Key points

  1. Manual return for now. The revised manual return is on the BIR website (www.bir.gov.ph) but not yet in the Electronic Bureau of Internal Revenue Forms. All taxpayers use the manual return to file and pay.
  2. How to file. Taxpayers download the PDF form, print it and fill out the applicable fields completely.
  3. Where to pay. Payment is made through an Authorized Agent Bank (AAB) in the RDO where the seller, transferor or donor must be registered, or where the property is located for a sale of real property. Where there is no AAB, the return is filed and the tax paid with the Revenue Collection Officer using the Mobile Revenue Collection Officers System (MRCOS).

Who is affected

  • Taxpayers filing documentary stamp tax returns for one-time transactions

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.

Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.