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Showing 120 results: BIR issuances on Documentary stamp tax
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMO No. 22-2016 | Prescribes the policies and procedures for the issuance of Electronic Certificate Authorizing Registration (eCAR) | Jun 1, 2016 | View |
| RMC No. 9-2016 | Clarifies the taxability of Non-Stock Savings and Loan Associations for purposes of Income Tax, Gross Receipts Tax and Documentary Stamp Tax | Jan 28, 2016 | View |
| RMO No. 26-2015 | Amends the pertinent provisions of RMO No. 25-2011 more particularly on the remittance of proceeds from sale of loose documentary stamps collected by the designated/authorized Revenue Collection Officers, Special Revenue Collection Officers and other collecting agents | Dec 29, 2015 | View |
| RMC No. 46-2014 | Clarifies the taxability of Financial Lease for purposes of Documentary Stamp Tax | May 30, 2014 | View |
| RMC No. 74-2013 | Circularizes the tax implications of Electric Cooperatives registered with the National Electrification Administration pursuant to BIR Ruling No. 398-2013 | Nov 27, 2013 | View |
| RMC No. 28-2013 | Revokes BIR Ruling No. SH (044) 261-2008 pursuant to BIR Ruling No. 433-2012 | Apr 1, 2013 | View |
| RMC No. 88-2012 | Clarifies the tax treatment of stock option plans | Dec 28, 2012 | View |
| RR No. 16-2012 | Prescribes the tax treatment of sales, barters, exchanges or other dispositions of shares of stock of publicly-listed companies whose public ownership levels fall below the mandatory Minimum Public Ownership level, monitoring of these companies and their stock transactions, and amending Revenue Regulations No. 06-08 for the purpose | Dec 7, 2012 | View |
| RR No. 14-2012 | Prescribes the proper tax treatment of interest income earnings on financial instruments and other related transactions | Nov 7, 2012 | View |
| RR No. 11-2012 | Amends certain provisions of RR No. 1-2011 | Aug 17, 2012 | View |
| RMC No. 36-2012 | Clarifies whether documents mentioned in Section 199 of the Tax Code of 1997, as amended by RA No. 9243, are subject to the Documentary Stamp Tax of P15.00 | Aug 6, 2012 | View |
| RR No. 9-2012 | Implements certain Sections of the NIRC of 1997 relative to the non-redemption of properties sold during involuntary sales | Jun 1, 2012 | View |
| RMC No. 11-2012 | Clarifies the tax consequences of Power Sector Assets and Liabilities Management Corporation (PSALM) transactions | Mar 22, 2012 | View |
| RMC No. 07-2012 | Circularizes relevant portion of BIR Ruling No. 023-10 concerning the Capital Gains Tax and Documentary Stamp Tax liability of a non-stock non-profit organization on its disposition of real property | Feb 24, 2012 | View |
| RMO No. 43-2011 | Amends Section IV.A.1.a of RMO No. 25-2011 relative to the policies, guidelines and procedures in the issuance of certifications and the acceptance/encoding/posting/remittance of Certification Fees and the corresponding Documentary Stamp Taxes collected by designated/authorized Revenue Collection Officers, Collection Agents and Special Revenue Collecting Officers | Dec 7, 2011 | View |
| RMC No. 48-2011 | Circularizes relevant excerpts from the En Banc Supreme Court Decision in GR Nos. 163653 and 167689 on the imposition of Documentary Stamp Tax on inter-office memo covering advances granted by an affiliated corporation | Oct 6, 2011 | View |
| RMC No. 43-2011 | Circularizes Section 19 of RA No. 9679 known as the “Human Development Mutual Fund Law of 2009” | Sep 28, 2011 | View |
| RMO No. 28-2011 | Prescribes the policies, guidelines and procedures in the distribution and use of “Lens Key” relative to the implementation of RR No. 7-2009 on the Electronic Documentary Stamp Tax (eDST) system | Jul 1, 2011 | View |
| RMC No. 24-2011 | Further clarifies the issues/concerns in the implementation of the Electronic Documentary Stamp Tax (eDST) System | Jun 17, 2011 | View |
| RMO No. 25-2011 | Prescribes the policies, guidelines and procedures in the issuance of certifications and the acceptance/encoding/ posting/remittance of certification fees and the corresponding Documentary Stamp Taxes collected by designated/ authorized Revenue Collection Officers, Collection Agents and Special Revenue Collecting Officers | Jun 6, 2011 | View |
| RMC No. 17-2011 | Proposes the use of basic standard format in complying with the requirements of RR No. 15-2010 on the additional notes to Financial Statements relative to taxpayers' tax compliance | Apr 4, 2011 | View |
| RMO No. 79-2010 | Modifies the description of Alphanumeric Tax Code for Life Insurance Premiums pursuant to RMC No. 22-2010 | Oct 14, 2010 | View |
| RMO No. 68-2010 | Prescribes the guidelines and procedures in the verification and surrender of Documentary Stamp Tax Electronic Imprinting Machines and transfer of unused/unloaded Documentary Stamp Tax balance to the Electronic Documentary Stamp Tax System | Aug 11, 2010 | View |
| RR No. 6-2010 | Prescribes the policies, guidelines and procedures in the implementation of the Tax Subsidy granted under Section 17 (c) of RA No. 3591 (Philippine Deposit Insurance Corporation [PDIC] Charter) | Jul 12, 2010 | View |
| RMC No. 51-2010 | Provides basic questions and answers to clarify the issues in the implementation of the Electronic Documentary Stamps Tax System | Jun 15, 2010 | View |