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RMO No. 33-2003: Modifies the Alphanumeric Tax Codes for Documentary Stamp Taxes relative to One-Time Transactions (ONETT)

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Summary

RMO No. 33-2003 modifies the Alphanumeric Tax Codes (ATCs) for Documentary Stamp Taxes on One-Time Transactions (ONETT).

Key points

  1. Stock with par value. The code is DS 102, at P1.50/P 200 par value.
  2. Stock without par value. The code is DS125, at 25% of the DST paid on original issue.

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

Related issuances

CitesRMO No. 14-99RMO No. 15-2003

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.