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2000-OT Documentary Stamp Tax Declaration/Return (One Time Transactions)

This BIR 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.

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DLN:

PSOC:

Republika ng Pilipinas
Kagawaran ng Pananalapi
Kawanihan ng Rentas Internas

PSIC:

Documentary Stamp
Tax Declaration/Return

BIR Form No.

2000-OT

(ONE- TIME TRANSACTIONS)
Fill in all applicable spaces. Mark all appropriate boxes with an “X”.
1 Date of Transaction/
2
Amended Return?

3

June 2006 (ENCS)

No. of Sheets Attached

8

ATC

Yes
No
Background Information
6 RDO
7 Telephone No.
Code
Taxpayer's Name (For Individual) Last Name, First Name, Middle Name/(For Non-individuals) Registered Name

9

4

Registered Address

Purchase (MM/DD/YYYY)

Part I
5 TIN

10

Zip Code

Part II
Details of Transactions
11 Nature of transaction
Transfer of Real Property classified as capital asset
Transfer of shares of stock not traded through the local stock
11A
Transfer of Real Property classified as ordinary asset
exchange (Does not include original issue of shares of stock
Parties to the transaction
by the issuing corporation)
11B

11C
(Buyer/Transferee)

(Seller/Transferor)
11D

11E

Taxpayer Identification Number
12 Brief Description of Property Sold (attach additional sheet/s if necessary)
Real Property
Location of Real Property

Taxpayer Identification Number
RDO Code of Location
of Property

12A Classification of Real Property
Residential

Commercial

Agricultural
12B Area of Property Sold (sq. m.)

Condominium Residential

Industrial

Condominium Commercial
12C TCT/OCT/CCT No.

12E Selling Price

Others (specify)
12D Tax Declaration No.

12F Fair Market Value of Property Sold (Schedule 1)

Shares of Stocks not Traded in the Local Stock Exchange
12G Name of Corporate Stock
12H Taxpayer Identification Number
12I No. of Shares Sold

12J Stock Certificate No. (attach additional

12K Par Value of Shares

12L DST paid upon original issue of Shares
of Stock sold (for shares of stock

sheet/s, if necessary)

(for shares of stock
with par value)

without par value)

Part III

C omputation of Tax

13 Taxable Base - Real Property (Item 12E or 12F, whichever is applicable)

13

14 Taxable Base - Shares of Stock ( Item 12K or 12L, whichever is applicable)

14
15

15 Tax Rate
16 Tax Due

16

17 Less : Tax Paid in Return previously filed,
if this is an amended return
18 Tax Still Due/(Overpayment)
19 Add: Penalties
Surcharge
19A
19B

17
18
Compromise

Interest
19C

19D

20 Total Amount Payable/(overpayment)(Sum of Items 18 and 19D)
20
To be Issued a Tax Credit Certificate
In case of Overpayment, mark one box only:
To be refunded
(Note: The herein computation is still subject to review by the appropriate BIR Employee/Official)
I declare, under the penalties of perjury, that this declaration has been made in good faith, verified by me, and to the best of my
knowledge and belief, is true and correct, pursuant to the provisions of the National Internal Revenue Code, as amended, and the
regulations issued under authority thereof.
21

President/Vice President/Principal Officer/Accredited Tax Agent/
Authorized Representative/Taxpayer
(Signature Over Printed Name)
Title/Position of Signatory

TIN of Signatory

Tax Agent Acc. No./Atty's Roll No. (if applicable)

Date of Issuance

Part IV
Particulars
23 Cash/Bank 23A
Debit Memo
24 Check

22

Drawee Bank/
Agency

Number
23B

Treasurer/Assistant Treasurer
(Signature Over Printed Name)

Stamp of Receiving
Office/AAB and
Date of Receipt
(RO's Signature/
Bank Teller's Initial)

Title/Position of Signatory

Date of Expiry

TIN of Signatory

D e t a i l s of P a y m e n t
Date
MM
DD
YYYY
23C

Amount
23D

24A

24B

24C

24D

25 Tax Debit 25A
Memo
26 Others 26A

25B

25C

25D

26B

26C

26D

Machine Validation/Revenue Official Receipt Details (If not filed with the bank)

BIR Form 2000-OT (ENCS) - Page 2
Schedule 1

Fair market Value of Property Sold (attach additional sheet/s if necessary)
IMPROVEMENT

LAND
1

Fair Market Value as determined by BIR Commissioner

TOTAL

1A

1B

1C

2A

2B

2C

(Zonal Value/BIR Rules)
2

Fair Market Value as determined by Provincial/City
Assessor's (per latest Tax Declaration)

3

Sum of Item 1A & 2B

3A

4

Sum of Item 1B & 2A

4A

5

Fair Market Value of Property Sold (The highest amount among the figures reflected under Items 1C, 2C, 3A & 4A)( to Item 12F)

5A
5A

DS TAX / ATC TABLE
ATC
DS 102

DOCUMENTS/TRANSACTIONS
Sales, Agreements to Sell, Memoranda of Sales, Deliveries or Transfer of

TAX RATE
P0.75/200

Shares or Certificates of Stock with par value
DS 125
DS 122

In case of stock without par value

25 % of DST paid on original issue

Deed of Sale and conveyance of real property
P 15/1,000
BIR FORM 2000-OT - DOCUMENTARY STAMP TAX DECLARATION/RETURN(ONE-TIME TRANSACTIONS)
GUIDELINES AND INSTRUCTIONS

Who Shall File
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.
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.
When and Where to File and Pay
The return shall be filed and the tax paid wit hin five (5) days after the
close of the month when the taxable document was made, signed, issued,
accepted or transferred.
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 is required to be registered or where the property is
located in case of sale of real property. In places where there are no AAB’s, the
return shall be filed directly with and tax paid to the Revenue Collect ion Officer
(RCO) or duly Authorized City or Municipal Treasurer within the RDO where
the seller/transferor is required to be registered or where the property is located
in case of real property.
Where the return is filed with an AAB, taxpayer must accomplish and
submit BIR-prescribed deposit slip which the bank teller shall machine validate
as evidence that the BIR tax payment is deposited to the account of the Bureau of
Treasury. The AAB receiving the tax return/payment form shall also machine
validat e and stamp mark the word “Received” on the return/payment form as
proof of filing the return/payment form and payment of the tax by the taxpayer.
The machine validation shall reflect the date of payment, amount paid and
transactions code, the name of the bank, branch code, teller’s code and teller’s
initial. Bank debit advice/memo shall still be issued to taxpayers paying under
the bank debit system.

thereof shall be the gross selling price or fair market value of the property, whichever is
higher, at the time of the execution of the Contract to Sell.
Effect of Failure to Stamp Taxable Document
An instrument, document or paper which is required by law to be
stamped and which has been signed, issued, accepted or transferred without being duly
stamped, shall not be recorded, nor shall it or any copy thereof or any record of
transfer of the same be admitted or used in evidence in any court until the requisite stamp
or stamps shall have been affixed thereto and cancelled.
No notary public or other officer authorized to administer oaths shall add his jurat
or acknowledgment to any document subject to documentary stamp tax unless the proper
documentary stamps are affixed thereto and cancelled.
Penalties
There shall be imposed and collected as part of the tax:
1. A surcharge of twenty five percent (25%) for each of the following violations:
a. Failure to file any return and pay the amount of tax or installment due on
or before the due date;
b. Unless otherwise authorized by the Commissioner, filing a return with a
person or office other than those with whom it is required to be filed;
c. Failure to pay the full or part of the amount of tax shown on the return, or
the full amount of tax due for which no return is required to be filed on or
before the due date;
d. Failure to pay the deficiency tax within the time prescribed for its
payment in the notice of assessment.
2. A surcharge of fifty percent (50%) of the tax or of the deficiency tax, in case
any payment has been made on the basis of such return before the discovery
of the falsity or fraud, for each of the following violations:
a. Willful neglect to file the return within the period prescribed by the
Code or by rules and regulations; or
b. In case a false or fraudulent return is wilfully made.
3. Interest at the rate of twenty percent (20%) per annum, or such higher rate as
may be prescribed by rules and regulations, on any unpaid amount of tax,
from the date prescribed for the payment until the amount is fully paid.
4. Compromise penalty.

Attachments
Taxable Base
A. For Transfer of Shares of Stocks:
1. Photocopy of the document to which the documentary stamp shall be affixed;
For Shares of Stocks With Par Value, the documentary
2. Original copy of duly approved Tax Debit Memo, if applicable;
stamp tax shall be based on the par value of shares being sold or
3. Proof of exemption under special laws, if applicable.
transferred; and
4. Proof of payment of documentary stamp tax paid upon the original issue of
For Shares of Stocks Without Par Value, the documentary
the stock, if applicable.
stamp tax shall be based on documentary stamp tax paid upon the
original issue of the stock.
Note: All background information must be properly filled up.
B. For Transfer of Real Property (Capital and Ordinary assets):
§ All returns filed by an accredited tax agent on behalf of a taxpayer shall bear the
The Documentary Stamp Tax shall be based on whichever is
following information:
higher of the following:
1) The fair market value as determined by the Commissioner
A. For CPAs and others (individual practitioners and members of GPPs);
(zonal value);
a.1 Taxpayer Identificat ion Number (TIN); and
2) The fair market value as shown in the Schedule of Values of
a.2 Certificate of Accreditation Number, Date of Issuance,
the Provincial and City Assessors; or
and Date of Expiry.
3) The selling price of the property or fair market value of the
B. For members of the Philippine Bar (individual practitioners, members
property received in an exchange transaction.
of GPPs):
Provided, that when the sale is thru mortgage foreclosure sale
b.1 Taxpayer Identification Number (TIN); and
or when one of the contracting parties is the Government, the tax
b.2 Attorney’s Roll Number or Accreditation Number, if any.
herein imposed shall be based on the actual consideration.
•
BIR Form 2000-OT (in triplicate copies) should be filed for every taxable
In case of sale of real property paid under installment payment or deferred
document/transaction. Constructive affixture means filing a tax return and
payment basis, the payment of documentary stamp tax (DST) shall accrue upon
paying the tax in accordance with the law.
the execution of the Deed of Absolute Sale but the basis for the imposition
•
TIN = Taxpayer Identification Number.
ENCS
 
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