DST

• BIR Form 2000 is the tax form for Documentary Stamp Tax Declaration Return
• BIR Form 2000-OT is the tax form for Documentary Stamp Tax Declaration Return for One-Time Transactions
• Documentary stamp tax (DST) is imposed on certain documents executed or issued within the Philippines, including those that are not considered as instruments under the National Internal Revenue Code.
• Instruments exempted from documentary stamp tax include government securities, bank drafts, traveler's checks, postal money orders, and official receipts.
• DST on original issue of shares of stocks with par value

  1% of Par value of shares of stocks
• DST for original issue of shares without par value

  1% of actual consideration for the issuance of shares of stocks
• DST for Stock Dividend

  1% of actual value represented by each share
• Sales, deliveries, or transfer of shares or certificates of stocks

  .75% of Par Value
• Bonds, Debentures, Certificate of Stock or indebtedness issued in Foreign Countries

  .375% of Par Value
• Bank checks, drafts, certificate of deposit not bearing interest and other instruments

  P3 on each document
• All Debt Instruments

  .75% Issue Price
• Mortgage, pledge of lands, estate or property, and deeds of trust 


  first 5,000 = P40

  excess = P20 per 5,000
• Deed of sale, conveyances, donations or RP (except grants, patents or original certificate of adjudication issued by the government)


  P15/1,000 or 1.5%
• The Local Government Code

  RA 7160
• Bases Conversion and Development Act of 1992


  RA 7227
• An act amending RA 7227

  RA 9400
• The Special Economic Zone Act of 1995


  RA 7916
• Solo Parents Welfare Act


  RA 8972 as amended by RA 11861
• Expanded Sernior Citizen's Act of 2010


  RA 9994
• Act Expanding the Benefits and Privileges of Persons with Disability

  RA 10754