This BIR return is filed 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. by a metering machine user who imprints the documentary stamp tax due on the taxable document; 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.
PDEA form for end-user declaration
CDA by laws for agriculture
CDA by laws for agrarian reform cooperatives
CDA by laws for credit cooperative
ERC COC form for company profile that entities with self-generating facilities (SGFs) with 1 MW and above aggregate installed capacity
ERC COC form for company profile that entities with self-generating facilities (SGFs) with less than 1 MW aggregate installed capacity
DOH list of parameters, equipment, reagent, laboratory ware and materials for drinking water laboratory
CDA by laws for advocacy
CDA by laws for consumers cooperative