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Showing 120 results: BIR issuances on Documentary stamp tax
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMC No. 49-2010 | Further amends certain portions of RMC No. 30-2008, as amended by RMC No. 59-2008 relative to the taxability of insurance companies for Minimum Corporate Income Tax, Business Tax and Documentary Stamp Tax purposes | Jun 7, 2010 | View |
| RMC No. 33-2010 | Prescribes the policies in securing certified true copies of Income Tax Returns and Audited Financial Statements | Apr 21, 2010 | View |
| RMC No. 31-2010 | Prescribes the use of the new Documentary Stamp Tax to be affixed to taxable documents of taxpayers mandated to use the Electronic Documentary Stamp Tax System | Mar 30, 2010 | View |
| RMC No. 24-2010 | Further defers the implementation of Revenue Regulations No. 7-2009 relative to the Electronic Documentary Stamp Tax (eDST) System | Mar 16, 2010 | View |
| RMC No. 22-2010 | Publishes the full text of Republic Act No. 10001 entitled “An Act Reducing the Taxes on Life Insurance Policies, Amending for this Purpose Sections 123 and 183 of the National Internal Revenue Code of 1997, as Amended” | Mar 9, 2010 | View |
| RMC No. 01-2010 | Defers the implementation of RR No. 7-2009 relative to the eDST System | Jan 8, 2010 | View |
| RR No. 7-2009 | Implements the Electronic Documentary Stamp Tax System to replace the Documentary Stamp Tax Electronic Imprinting Machine | Oct 2, 2009 | View |
| RR No. 5-2009 | Reverts the venue for the filing of returns and payment of Capital Gains Tax, Creditable Withholding Tax and Documentary Stamp Tax due on sale, transfer or exchange of real property of large taxpayers to the place where the property is located | May 13, 2009 | View |
| RMC No. 24-2009 | Circularizes the relevant excerpts from the Supreme Court Decision in GR No. 171138 on the issue of the imposition of Documentary Stamp Tax on pawn tickets | May 8, 2009 | View |
| RMC No. 59-2008 | Amends certain portions of RMC No. 30-2008 on the taxability of insurance companies for Minimum Corporate Income Tax, Business Tax and Documentary Stamp Tax purposes | Aug 27, 2008 | View |
| RMC No. 58-2008 | Clarifies the time within which to reckon the redemption period on foreclosed asset and the period within which to pay Capital Gains Tax or Creditable Withholding Tax and Documentary Stamp Tax on the forclosure of real estate mortgage by those governed by the General Banking Law of 2000 (RA No. 8791), as well as the venue for the payment of these taxes | Aug 27, 2008 | View |
| RMO No. 14-2008 | Prescribes the policies, guidelines and procedures in the temporary allowance of payment and affixture of Documentary Stamp Tax through “Constructive Stamping or Receipt System” by taxpayers who are mandated to use the on-line Documentary Stamp Electronic Imprinting Machines | Jun 20, 2008 | View |
| RR No. 4-2008 | Amends the venue for filing of tax returns and payment of Capital Gains Tax, Creditable Withholding Tax and Documentary Stamp Taxes due on onerous transfers of real propertis owned by taxpayers classified as large taxpayers | Apr 17, 2008 | View |
| RMC No. 30-2008 | Clarifies the taxability of Insurance Companies for Minimum Corporate Income Tax, Business Tax, and Documentary Stamp Tax purposes | Apr 8, 2008 | View |
| RMO No. 13-2008 | Prescribes the policies, guidelines and procedures in the collection, affixture, remittance and reporting of Documentary Stamp Tax through “Constructive Stamping or Receipt System” on certificates issued by government agencies and its instrumentalities including Local Government Units | Mar 18, 2008 | View |
| RMC No. 25-2008 | Reiterates the mode of payment and remittance of Documentary Stamp Tax on certificates issued by educational institutions | Mar 18, 2008 | View |
| RR No. 1-2008 | Amends certain provisions of RR No. 10-2006, which prescribes the guidelines and conditions for the tax treatment of Securities Borrowing and Lending transactions involving shares of stocks or securities listed in the Philippine Stock Exchange | Feb 5, 2008 | View |
| RMC No. 05-2008 | Circularizes the full text of unnumbered memorandum regarding the shortage of loose documentary stamps | Jan 7, 2008 | View |
| RMO No. 36-2007 | Modifies the specification of tax rates of Documentary Stamp Tax on all debt instruments | Nov 29, 2007 | View |
| RMO No. 13-2007 | Instructs all Revenue Officers of the Bureau to focus their enforcement efforts on certain weak areas of tax administration | Jul 6, 2007 | View |
| RR No. 5-2007 | Prescribes the guidelines and conditions for the tax treatment of Securities Borrowing and Lending (SBL) or Securities Lending Transactions (SLTs) involving the Fixed-Income Securities Lending Program of the Philippine Dealing and Exchange Corporation (PDEx) | May 7, 2007 | View |
| RMO No. 16-2006 | Creates, modifies and drops certain Alphanumeric Tax Codes of selected revenue source to facilitate the proper identification and monitoring of payments for Documentary Stamp Tax | Aug 22, 2006 | View |
| RR No. 10-2006 | Prescribes the guidelines and conditions for the tax treatment of securities borrowing and lending transactions involving shares of stocks or securities listed in the Philippine Stock Exchange | Jul 17, 2006 | View |
| RMC No. 71-2005 | Suspends all field operations of the Bureau of Internal Revenue effective December 19, 2005 | Dec 16, 2005 | View |
| RR No. 9-2005 | Amends pertinent provisions of Revenue Regulations No. 06-04 relative to the tax exemptions and privileges granted under Republic Act No. 9182, otherwise known as “The Special Purpose Vehicle Act of 2002” | May 10, 2005 | View |