Summary
RMC No. 67-2024 clarifies the deadline for filing the Documentary Stamp Tax (DST) return and paying DST after the passage of RA No. 11976 (Ease of Paying Taxes Act).
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Key points
- Section 200(B) of the Tax Code. Unless the Secretary of Finance prescribes otherwise, the DST return is filed within ten (10) days after the close of the month the taxable document was made, signed, issued, accepted or transferred. The tax is paid when the return is filed.
- Existing deadline stays. RR No. 6-2001, issued under the Secretary of Finance’s authority, requires filing within FIVE (5) DAYS after the close of the month, with payment at the same time. Since the EOPT Law did not change the deadline, the rule under RR No. 6-2001 applies.
Who is affected
- Taxpayers filing DST returns
Deadlines and effectivity
- DST return and payment within five (5) days after the close of the month
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.