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Showing 120 results: BIR issuances on Documentary stamp tax

BIR issuances
No. of Issuance Subject Date of Issue Action
RR No. 13-2004Implements Republic Act No. 9243, otherwise known as "An Act Rationalizing the Provisions on the Documentary Stamp Tax of the National Internal Revenue Code of 1997, as Amended, and for Other Purposes"Dec 29, 2004View
RMC No. 47-2004Notifies the cancellation of 8 pads and 205 sets of BIR Form No. 2524 (Revenue Official Receipt), 1,250 pieces of Documentary Stamps and 5 pads of Accountable Form No. 51 (Official Receipt)Jul 23, 2004View
RMC No. 41-2004Cancels 1,500 pieces of unused Documentary Stamps with Serial Nos. DSJ20030004359901 to DSJ20030004361400.Jul 7, 2004View
RMO No. 33-2003Modifies the Alphanumeric Tax Codes for Documentary Stamp Taxes relative to One-Time Transactions (ONETT)Oct 9, 2003View
RMC No. 62-2003Provides guidelines for Documentary Stamp Tax evaluation on cash-settled securities swap transactions.Oct 8, 2003View
RMC No. 50-2003Clarifies the venue for payment of Capital Gains Tax/Creditable Expanded Withholding Tax and corresponding Documentary Stamp Tax relative to the sale of real properties by insurance companies.Aug 28, 2003View
RMC No. 43-2002Announces that starting October 23, 2002, the BIR’s Accountable Forms Division will issue a Documentary Stamp with P 15 denominationOct 24, 2002View
RR No. 17-2002Expands the coverage of the Voluntary Assessment and Abatement Program (VAAP) to include other taxes and taxable periods not covered under RR No. 12-2002Oct 16, 2002View
RMO No. 32-2001Prescribes the guidelines on the monitoring of the basis of properties transferred and shares of stock received, as well as revises and updates the requirements and conditions precedent to the non-recognition of gain or loss in the said transactions, among othersDec 5, 2001View
RR No. 17-2001Implements the provisions on Community Mortgage Program under Republic Act No. 7279, otherwise known as the "Urban Development and Housing Act of 1992"Nov 14, 2001View
RR No. 15-2001Revises the regulations on the manner of purchase and affixture or payment of Documentary Stamp Tax on documents/facilities evidencing taxable transactionsOct 18, 2001View
RMO No. 21-2001Prescribes the guidelines and procedures in the availment of the Voluntary Assessment ProgramSep 13, 2001View
RMO No. 15-2001Prescribes the policies, guidelines and procedures in the use of on-line electronic Documentary Stamp Tax (DST) metering machineJul 19, 2001View
RR No. 09-2000Identifies the persons liable and responsible for the payment/remittance of the Documentary Stamp TaxNov 22, 2000View
RMO No. 48-99Amends RMO No. 66-98 relative to the processing and monitoring of tax payments from insurance companiesJun 23, 1999View
RR No. 04-99Amends the RMO relative to the payment of Capital Gains Tax and Documentary Stamp Tax on extra-judicial foreclosure sale of capital assets initiated by banks, finance and insurance companiesMar 16, 1999View
RMO No. 04-99Prescribes the policies and procedures for the processing and monitoring of commercial and universal banks' tax liabilitiesJan 8, 1999View
RMO No. 83-98Prescribes the policies and procedures for the implementation of an Automated Database for Documentary Stamps Metering Machine with EncryptionNov 17, 1998View
RMO No. 25-98Defines the policies for the amendment/clarification of RMO No. 8-98 relative to the Corporate Stock Documentary Stamp Tax ProgramMar 13, 1998View
RMO No. 08-98Prescribes the policies and procedures to implement the Corporate Stock and Documentary Stamp Tax ProgramFeb 13, 1998View