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Showing 120 results: BIR issuances on Documentary stamp tax

BIR issuances
No. of Issuance Subject Date of Issue Action
RMO No. 14-2021Streamlines the procedures and documents for the availment of Treaty BenefitsMar 31, 2021View
RMC No. 26-2021Extends the deadline of submission of reportorial requirements on the exemption of Documentary Stamp Tax (DST) relief for qualified loans pursuant to Revenue Regulations No. 24-2020Feb 24, 2021View
RMC No. 22-2021Prescribes the reportorial requirements on the exemption from the Documentary Stamp Tax (DST) relief for qualified loans pursuant to Revenue Regulations No. 24-2020Feb 18, 2021View
RMC No. 15-2021Announces the availability of Central Business PortalJan 27, 2021View
RMC No. 111-2020Clarifies certain issues relative to the Voluntary Assessment and Payment Program (VAPP) pursuant to Revenue Regulations No. 21-2020Oct 15, 2020View
RMO No. 34-2020Creates the Alphanumeric Tax Code (ATC) for Voluntary Assessment and Payment Program pursuant to the implementation of Revenue Regulations No. 21-2020 (Voluntary Assessment and Payment Program for Taxable Year 2018 Under Certain Conditions)Oct 6, 2020View
RR No. 24-2020Implements Section 4 (uu) of RA No. 11494 (Bayanihan to Recover as One Act) on the exemption from Documentary Stamp Tax of loans extended or credits restructuredSep 30, 2020View
RR No. 21-2020Prescribes the policies, procedures and guidelines in the implementation of the Voluntary Assessment and Payment Program for Taxable Year 2018 under certain conditionsSep 4, 2020View
RMC No. 36-2020Further clarifies the exemption from Documentary Stamp Tax of relief for qualified loans pursuant to RR No. 8-2020 and RMC No. 35-2020Apr 6, 2020View
RMC No. 35-2020Exempts from Documentary Stamp Tax the relief for loans granted under RR No. 8-2020Apr 2, 2020View
RR No. 3-2020Amends certain provisions of RR No. 13-2011 implementing tax provisions under RA No. 9856, otherwise known as "The Real Estate Investment Trust (REIT) Act of 2009"Jan 29, 2020View
RMC No. 142-2019Circularizes the Electronic Documentary Stamp Tax (eDST) System’s balance adjustment as an option for recovery of erroneously deducted DSTDec 27, 2019View
RMC No. 106-2019Circularizes the availability of revised BIR Form No. 2000-OT [Documentary Stamp Tax Declaration/Return (One Time Transactions)] January 2018 (ENCS)Oct 11, 2019View
RMC No. 102-2019Provides additional issues relative to the implementation of Estate Tax Amnesty pursuant to the provisions under Title II of Republic Act No. 11213 (Tax Amnesty Act)Oct 4, 2019View
RMC No. 60-2019Clarifies the guidelines in determining the tax treatment of transfer of real property by an Economic Zone Developer/Operator duly registered under the Philippine Economic Zone Authority to another PEZA entity, and the documentary requirements for the processing of eCARJun 7, 2019View
RMC No. 56-2019Clarifies the reckoning period for the payment of Documentary Stamp Tax on original issue of shares of stocksMay 29, 2019View
RMC No. 11-2019Notifies the loss of several Documentary StampsJan 22, 2019View
RMO No. 3-2019Creates and drops the Alphanumeric Tax Code on Microfinance Non-Government Organization and Documentary Stamp Tax in BIR Form 2000-OT under RA No. 10963 (TRAIN Act)Jan 15, 2019View
RMC No. 88-2018Announces the availability of the Revised BIR Form No. 2000 (Monthly Documentary Stamp Tax Declaration/Return) January 2018 (ENCS)Oct 16, 2018View
RMC No. 19-2018Clarifies the basis for the computation of Capital Gains Tax and Documentary Stamp Taxes in sale transactions of real property previously mortgaged at a value higher than its zonal or fair market valueMar 19, 2018View
RMO No. 09-2018Creates and modifies the Alphanumeric Tax Code (ATC) of selected revenue source under RA No. 10963 (TRAIN Act)Feb 6, 2018View
RMO No. 08-2018Allocates the CY 2018 BIR collection goal by implementing officeJan 29, 2018View
RR No. 4-2018Provides the rules and regulations implementing the Documentary Stamp Tax rate adjustment under RA No. 10963 (TRAIN Law)Jan 15, 2018View
RMC No. 03-2018Provides the transition procedures for all taxpayers affected by the revised tax rates on Documentary Stamp Tax pursuant to the provisions of RA No. 10963 (Tax Reform for Acceleration and Inclusion or TRAIN Law)Jan 9, 2018View
RMC No. 99-2017Notifies the loss of several Documentary StampsDec 18, 2017View