BIR Library
Find BIR revenue regulations, memorandum circulars, and memorandum orders in one place. Search by number, title, or keyword, then open the full text.
AllRevenue RegulationsMemorandum CircularsMemorandum OrdersAdvisories (coming soon)Rulings (coming soon)Court Cases (coming soon)
Showing 120 results: BIR issuances on Documentary stamp tax
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMO No. 14-2021 | Streamlines the procedures and documents for the availment of Treaty Benefits | Mar 31, 2021 | View |
| RMC No. 26-2021 | Extends the deadline of submission of reportorial requirements on the exemption of Documentary Stamp Tax (DST) relief for qualified loans pursuant to Revenue Regulations No. 24-2020 | Feb 24, 2021 | View |
| RMC No. 22-2021 | Prescribes the reportorial requirements on the exemption from the Documentary Stamp Tax (DST) relief for qualified loans pursuant to Revenue Regulations No. 24-2020 | Feb 18, 2021 | View |
| RMC No. 15-2021 | Announces the availability of Central Business Portal | Jan 27, 2021 | View |
| RMC No. 111-2020 | Clarifies certain issues relative to the Voluntary Assessment and Payment Program (VAPP) pursuant to Revenue Regulations No. 21-2020 | Oct 15, 2020 | View |
| RMO No. 34-2020 | Creates 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, 2020 | View |
| RR No. 24-2020 | Implements 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 restructured | Sep 30, 2020 | View |
| RR No. 21-2020 | Prescribes the policies, procedures and guidelines in the implementation of the Voluntary Assessment and Payment Program for Taxable Year 2018 under certain conditions | Sep 4, 2020 | View |
| RMC No. 36-2020 | Further clarifies the exemption from Documentary Stamp Tax of relief for qualified loans pursuant to RR No. 8-2020 and RMC No. 35-2020 | Apr 6, 2020 | View |
| RMC No. 35-2020 | Exempts from Documentary Stamp Tax the relief for loans granted under RR No. 8-2020 | Apr 2, 2020 | View |
| RR No. 3-2020 | Amends 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, 2020 | View |
| RMC No. 142-2019 | Circularizes the Electronic Documentary Stamp Tax (eDST) System’s balance adjustment as an option for recovery of erroneously deducted DST | Dec 27, 2019 | View |
| 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) | Oct 11, 2019 | View |
| RMC No. 102-2019 | Provides 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, 2019 | View |
| RMC No. 60-2019 | Clarifies 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 eCAR | Jun 7, 2019 | View |
| RMC No. 56-2019 | Clarifies the reckoning period for the payment of Documentary Stamp Tax on original issue of shares of stocks | May 29, 2019 | View |
| RMC No. 11-2019 | Notifies the loss of several Documentary Stamps | Jan 22, 2019 | View |
| RMO No. 3-2019 | Creates 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, 2019 | View |
| RMC No. 88-2018 | Announces the availability of the Revised BIR Form No. 2000 (Monthly Documentary Stamp Tax Declaration/Return) January 2018 (ENCS) | Oct 16, 2018 | View |
| RMC No. 19-2018 | Clarifies 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 value | Mar 19, 2018 | View |
| RMO No. 09-2018 | Creates and modifies the Alphanumeric Tax Code (ATC) of selected revenue source under RA No. 10963 (TRAIN Act) | Feb 6, 2018 | View |
| RMO No. 08-2018 | Allocates the CY 2018 BIR collection goal by implementing office | Jan 29, 2018 | View |
| RR No. 4-2018 | Provides the rules and regulations implementing the Documentary Stamp Tax rate adjustment under RA No. 10963 (TRAIN Law) | Jan 15, 2018 | View |
| RMC No. 03-2018 | Provides 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, 2018 | View |
| RMC No. 99-2017 | Notifies the loss of several Documentary Stamps | Dec 18, 2017 | View |
