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  • Bir Form 2000

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(To be filled up by the BIR) DLN: PSOC: Republika ng Pilipinas Kagawaran ng Pananalapi Kawanihan ng Rentas Internas PSIC: Documentary Stamp Tax Declaration/Return BIR Form No. 2000-OT September 2003.

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The penalty for late payment (i.e., 12 percent interest, 25 percent surcharge and compromise penalty) of DST on the original issue of shares of stocks will accrue, if paid beyond the due date.

The BUYER pays for the cost of Registration: Documentary Stamp Tax - 1.5% of the selling price or zonal value or fair market value, which ever is higher.

The return shall be filed with and the tax paid to the Authorized Agent Bank (AAB) within the territorial jurisdiction of Revenue District Office (RDO) where the seller/transferor/donor is required to be registered or where the property is located in case of sale of real property.

For specific transactions involving sale, delivery, or transfer of stock or property, as per the law, there is a documentary stamp tax of one peso and fifty centavos (Php 1.50) for every two hundred pesos (Php 200) or fractional part of the par value of such property.

Documentary Stamp Tax is a tax on documents, instruments, loan agreements and papers evidencing the acceptance, assignment, sale or transfer of an obligation, right or property incident thereto. File BIR Form No.

Any contracting party liable As a rule, any party to the taxable transaction may be held liable. In some contracts (e.g. Deed of Absolute Sale of Real Properties, or Deed of Assignment of Shares of Stocks, Loan Agreements or similar contracts) parties may agree on who shall shoulder the DST applicable on the agreement.

For specific transactions involving sale, delivery, or transfer of stock or property, as per the law, there is a documentary stamp tax of one peso and fifty centavos (Php 1.50) for every two hundred pesos (Php 200) or fractional part of the par value of such property.

In the Authorized Agent Bank (AAB) within the territorial jurisdiction of the RDO which has jurisdiction over the residence or principal place of business of the taxpayer or where the property is located in case of sale of real property or where the Collection Agent is assigned.

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© Copyright 1997-2025
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Form Packages
Adoption
Bankruptcy
Contractors
Divorce
Home Sales
Employment
Identity Theft
Incorporation
Landlord Tenant
Living Trust
Name Change
Personal Planning
Small Business
Wills & Estates
Packages A-Z
Form Categories
Affidavits
Bankruptcy
Bill of Sale
Corporate - LLC
Divorce
Employment
Identity Theft
Internet Technology
Landlord Tenant
Living Wills
Name Change
Power of Attorney
Real Estate
Small Estates
Wills
All Forms
Forms A-Z
Form Library
Customer Service
Terms of Service
DMCA Policy
About Us
Blog
Affiliates
Contact Us
Privacy Notice
Delete My Account
Site Map
All Forms
Search all Forms
Industries
Forms in Spanish
Localized Forms
Legal Guides
Real Estate Handbook
All Guides
Prepared for You
Notarize
Incorporation services
Our Customers
For Consumers
For Small Business
For Attorneys
Our Sites
US Legal Forms
USLegal
FormsPass
pdfFiller
signNow
airSlate workflows
DocHub
Instapage
Social Media
Call us now toll free:
1-877-389-0141
As seen in:
  • USA Today logo picture
  • CBC News logo picture
  • LA Times logo picture
  • The Washington Post logo picture
  • AP logo picture
  • Forbes logo picture
© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232