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    Docu Stamp

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    mijareschabelita2
    This document summarizes two Bureau of Internal Revenue (BIR) forms for declaring documentary stamp taxes. Form 2000-OT is for one-time transactions and must be filed within 5 days of the transaction. It applies to sales of stock not traded on a local exchange and sales of real property classified as a capital or ordinary asset. Form 2000 is for monthly declarations and applies to documents made in the Philippines involving obligations, rights, or property. It must be filed within 5 days of the close of each month and is also used by electronic stamp taxpayers and agents selling loose stamps.

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    Docu Stamp

    Uploaded by

    mijareschabelita2
    43 views2 pages
    This document summarizes two Bureau of Internal Revenue (BIR) forms for declaring documentary stamp taxes. Form 2000-OT is for one-time transactions and must be filed within 5 days of the transaction. It applies to sales of stock not traded on a local exchange and sales of real property classified as a capital or ordinary asset. Form 2000 is for monthly declarations and applies to documents made in the Philippines involving obligations, rights, or property. It must be filed within 5 days of the close of each month and is also used by electronic stamp taxpayers and agents selling loose stamps.

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    DOCU STAMP

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    This document summarizes two Bureau of Internal Revenue (BIR) forms for declaring documentary stamp taxes. Form 2000-OT is for one-time transactions and must be filed within 5 days of the transaction. It applies to sales of stock not traded on a local exchange and sales of real property classified as a capital or ordinary asset. Form 2000 is for monthly declarations and applies to documents made in the Philippines involving obligations, rights, or property. It must be filed within 5 days of the close of each month and is also used by electronic stamp taxpayers and agents selling loose stamps.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    43 views2 pages

    Docu Stamp

    Uploaded by

    mijareschabelita2
    This document summarizes two Bureau of Internal Revenue (BIR) forms for declaring documentary stamp taxes. Form 2000-OT is for one-time transactions and must be filed within 5 days of the transaction. It applies to sales of stock not traded on a local exchange and sales of real property classified as a capital or ordinary asset. Form 2000 is for monthly declarations and applies to documents made in the Philippines involving obligations, rights, or property. It must be filed within 5 days of the close of each month and is also used by electronic stamp taxpayers and agents selling loose stamps.

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    BIR Form No.

    2000-OT

    Download

    (PDF) | (Guidelines)

    Documentary Stamp Tax Declaration/Return (One-Time Transactions)

    Description

    This return shall be filed in triplicate by the following person making, signing, issuing, accepting
    or transferring the document or facility evidencing transaction:

    1. Every natural or juridical person, resident or non-resident, for sale, barter, exchange or other
    onerous disposition of shares of stock in a domestic corporation, classified as capital asset, not
    traded in the local stock exchange;

    2. Every withholding agent/buyer/seller on the sale, transfer or exchange of real property


    classified as capital asset. The "sale" includes pacto de retro sale and other forms of conditional
    sale; and

    3. Every withholding agent/buyer/seller on the sale, transfer or exchange of real property


    classified as ordinary asset.

    Filing Date

    The return shall be filed and the tax paid within (5) days after the close of the month when the
    taxable document was made, signed, issued, accepted or transferred.

    BIR Form No. 2000

    Download

    (PDF) | (Guidelines)

    Monthly Documentary Stamp Tax Declaration/ Return

    Description

    This return shall be filed in triplicate by the following:

    1. In the case of constructive affixture of documentary stamps, by the person making, signing,
    issuing, accepting, or transferring documents, instruments, loan agreements and papers,
    acceptances, assignments, sales and conveyances of the obligation, right or property incident
    thereto wherever the document is made, signed, issued, accepted or transferred when the
    obligation or right arises from Philippine sources or the property is situated in the Philippines at
    the same time such act is done or transaction had;

    2. In the case of Electronic Documentary Stamp Tax (eDST) System user, by the taxpayers
    belonging to the industries mandated to use the web-based eDST System in the
    payment/remittance of DST liabilities and the affixture of the prescribed documentary stamp on
    taxable documents and taxpayers who, at their option, choose to pay the DST liabilities thru the
    eDST System pursuant to Revenue Regulations (RR) No. 7-2009; and

    3. By a revenue collection agent for remittance of sold loose documentary stamps.

    Whenever one party to the taxable document enjoys exemption from the tax herein imposed, the
    other party thereto who is not exempt shall be the one directly liable for the tax.

    Filing Date

    The return shall be filed within five (5) days after the close of the month when the taxable
    document was made, signed, issued, accepted or transferred or when reloading a metering
    machine becomes necessary or upon remittance by revenue collection agents of collection from
    the sale of loose stamps.

    For EFPS Taxpayer

    The deadline for eletronically filing and paying the taxes due thereon shall be in accordance with
    the provisions of existing applicable revenue issuances.

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