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2000 Documentary Stamps Tax Declaration/ Return

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.

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PSIC:
BIR Form No.

Documentary Stamp Tax
Declaration/Return

Republika ng Pilipinas
Kagawaran ng Pananalapi

Kawanihan ng Rentas Internas

2000
June 2006 (ENCS)

Fill in all applicable spaces. Mark all appropriate boxes with an “X”.
1 Date of Transaction/

No

2 Amended Return? Yes

3 No. of Sheets Attached

4 ATC

Purchase (MM/DD/YYYY)

Part I
5 TIN
8

Background
6 RDO
Code

Information
7 Line of Business/
Occupation
9 Telephone No.

Taxpayer's Name (For Individual) Last Name, First Name, Middle Name/(For Non-individuals) Registered Name

10 Registered Address

Part II
Section A

12A

11

Details of Transactions
( For constructive affixture of documentary stamps)
12 D e t a i l s o f D o c u m e n t a r y S t a m p s P u r c h a s e d / P a i d
Nature of Transaction/Particulars
Tax Base
Tax Rate
12B
12C

Parties to the transaction
12E

Zip Code

Tax Due
12D

one party

the other party
12F
(Debtor/Mortgagee/etc.__________________________)

(Creditor/Mortgagor/etc.__________________________________)
12G

12H
Taxpayer Identification Number

Taxpayer Identification Number

Section B ( For a metering machine user) *
13 Computation o f D o c u m e n t a r y S t a m p s I n v e n t o r y B e f o r e this P u r c h a s e as well as of Consumption Since Last Purchase Date
Beginning Balance
Last Purchase Amount
Less: Consumed
Balance Before this Purchase
Last Purchase Date
13B
13A
13C
13D
13E
Metering Machine Information
Machine Brand
13F
13G

Serial Number

BIR Permit Number
13H

Account Number
13I

Refer to Schedule 1 at the back for the " Details of Documentary Stamp Tax Consumption for Replenishment or Loading in the Metering Machine"
Section C (For Loose Documentary Stamps)
14 Upon Remittance of sold loose documentary stamps (to be accomplished by collection agents )
INCLUSIVE TRANSACTION DATES
RCO
DATE OF
CODE
REMITTANCE
From
To
14
14
14
14
A
B
C
D
(MM/DD/YYYY)
(MM/DD/YYYY)
(MM/DD/YYYY)
Part III

Amount
14
E

C omputation of Tax

15 Total Tax Due/Amount Purchased/Amount Remitted
16 Less: Tax Paid in Declaration/ Return Previously Filed,
if this is an Amended Declaration/ Return

15

17 Tax Still Due/ (Overpayment)
18 Add: Penalties
Surcharge

17

18A

16

Compromise

Interest

18D

18C

18B

19
19 Total Amount Payable / (Overpayment ) (Sum of Items 17 and 18D)
In case of Overpayment, mark one box only:
To be refunded
To be issued a Tax Credit Certificate
Stamp of Receiving
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
Office/AAB and
knowledge and belief, is true and correct, pursuant to the provisions of the National Internal Revenue Code, as amended, and the
Date of Receipt
regulations issued under authority thereof.
20

(RO's Signature/

21
President/Vice President/Principal Officer/Accredited Tax Agent/
Authorized Representative/Taxpayer
(Signature Over Printed Name)
Title/Position of Signatory
Tax Agent Acc. No./Atty's Roll No. (if applicable)

Treasurer/Assistant Treasurer
(Signature Over Printed Name)

TIN of Signatory
Date of Issuance

Title/Position of Signatory
TIN of Signatory

Date of Expiry

D e t a i l s of P a y m e n t

Part IV
Drawee Bank/
Agency

Particulars

Number

MM

Date
DD

Amount

YYYY

22 Cash/Bank 22A
Debit Memo

22B

22C

22D

23 Check

23A

23B

23C

23D

24 Tax Debit 24A

24B

24C

24D

25B

25C

25D

Memo
25 Others

Bank Teller's Initial)

25A

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

BIR Form 2000 (ENCS) - Page 2
Details of Transactions
Details of Documentary Stamp Tax Consumption for Replenishment or Loading in the DST Metering Machine
Inclusive Dates of Transaction
ATC
Tax Base
Tax Rate
Tax Due

Schedule 1

DS TAX / ATC TABLE
ATC
DS 010
DS 101
DS 102

Tax Rates
in general
P1.00 / P200
P0.75/ P200

DS 125 25% of DST paid on
original issue
DS 103
same tax rate
on similar instr.
DS 104
P 0.50 / P200
DS 105
P 1.50
DS 106

Original issue of Shares of Stocks
Sales,Agreements to Sell,Memoranda of Sales,
Deliveries or Transfer of Shares or Certificates of Stock
with par value
In case of stock without par value
Bonds,debentures & Cert. of Stock/Indebtedness
issued in foreign countries
Cert. of Profits or Interest in Prop. or Accumulations
Bank Checks, Drafts, Cert. of Deposit not
bearing interest and Other Instruments

P1.00 / P200 of FV or
a fraction of 365 days for instr.
w/ term of less than 1 yr.

DS 107

DOCUMENTS/TRANSACTIONS

P0.30 / P200

Original issue of all debt instruments
Acceptance of Bills of Exchange or order drawn in a
foreign country but payable in the Phils.
Foreign Bills of Exchange and Letters of Credit
Life insurance policies

DS 108
P0.30 / P200
DS 109 P 0.50 / P200 of amount
of premium collected
DS 110
P 0.50 / P4
Policies of Insurance upon Property
DS 111
P 0.50 / P4
Fidelity Bonds and Other Insurance Policies
DS 112 P 0.50/ P 200 of the premium
or installment payment or
Policies of Annuities
contract price collected

ATC
Tax Rates
DS 113 P0.30 / P4.00
DS 114 P15.00
DS 115 P15 w/value
above P 200

DOCUMENTS/TRANSACTIONS
Indemnity Bonds
Certificates (Sec. 188 of the Tax Code)
Warehouse
receipts

DS 116 P0.10 / P1.00
Jai-alai, Horse Race Tickets, Lotto, etc.
DS 117 P100 to P1,000 P1.00
Bills of lading
above P1,000 P10.00
or receipts
DS 118 P 15.00
Proxies for voting at any election
DS 119 P 5.00
Powers of Attorney
DS 120 1st P2000 P 3.00
Leases and Other
in excess {P1.00/P1,000} Hiring agreements
DS 121 1st P5,000
P 20
Mortgages,Pledges and
in excess P10/P5,000
Deed of Trust
DS 124 Same rate as
On assignment and renewals of certain
original instr.
instruments.
DS 126 P0.30 on each P 200 Bills of Exchange or Drafts
Charter parties & similar instr. if gross
tonnage of ship, vessel or steamer is:
DS 130 1st 6 months P500
in excess + P 50
1,000 tons and below
DS 131 1st 6 months P1,000
in excess + P 100
1,001 to 10,000 tons
DS 132 1st 6 months P1,500
in excess + P150
over than 10,000 tons

P0.20 / P200 of the premium

Pre-Need Plans
or contribution collected
Note:
A DST metering machine user should present the details of usage or consumption of documentary stamps in a separate schedule to be attached to this form with
the following columnar heading: Inclusive Dates of Transaction, Alphanumeric Tax Code (ATC), Tax Base, Tax Rate and Tax Due, if the same cannot be
accomodated in Schedule 1 above

BIR FORM 2000 - DOCUMENTARY STAMP TAX DECLARATION/RETURN

GUIDELINES AND INSTRUCTIONS

Who Shall File
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 docu ments, 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.
When and Where to File
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.
The return shall be filed with the Authorized Agent Bank (AAB) within the territorial
jurisdiction of the Revenue District Office which has jurisdiction over the residence or place
of business of the taxpayer or where the collection agent is assigned. In places where there
are no AABs, the return shall be filed directly with the Revenue Collection Officer (RCO) or
duly Authorized City or Municipal Treasurer within the Revenue District Office which has
jurisdiction over the residence or place of business of the taxpayer or where the collection
agent is assigned.
When and Where to Pay
Upon filing the return, the total amount payable shall be paid to the AAB where the
return is filed. In places where there are no AABs, the tax shall be paid with the Revenue
Collection Officer or duly Authorized City or Municipal Treasurer who will issue a Revenue
Official Receipt (BIR Form No. 2524) therefor.
Where the return is filed with an AAB, taxpayer must accomplish and submit BIRprescribed 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 validate 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.
For Electronic Filing and Payment System (EFPS) Taxpayer
The deadline for electronically filing and paying the taxes due thereon shall be in
accordance with the provisions of existing applicable revenue issuances.
Effect of Failure to Stamp Taxable Document
An instrument, document or paper which is required by law to be stamped
and which has b een 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 the 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
1.
In case of constructive affixture of documentary stamps, photocopy of the document to
which the documentary stamp shall be affixed;
2.
For metering machine user, a schedule of the details of usage or consumption of
documentary stamps;
3.
Duly approved Tax Debit Memo, if applicable;
4.
Proof of exemption under special laws, if applicable.
Note: All background information must be properly f illed up.
§
All returns filed by an accredited tax agent on behalf of a taxpayer shall bear the
following information as required in Revenue Regulation No. 15-99, as amended:
A.
For CPAs and others (individual practitioners and members of GPPs);
A.1 Taxpayer Identification Number (TIN); and
A.2 Certificate of Accreditation Number, Date of Issuance, and Date of Expiry
B.
For Members of the Philippine Bar (individual practitioners, members of GPPs;
B.1 Taxpayer Identification Number (TIN); and
B.2 Attorney’s Roll Number or Accreditation Number, if any
•
In case of constructive affixture of documentary stamps, BIR Form 2000(in triplicate
copies) should be filed for every taxable document/transaction. Constructive affixture
means filing a tax return and paying the tax in accordance with the law.
•
The ATC on the face of the return shall be taken from the ATC Table at the back.
•
The amount of purchased documentary stamps for loading in a metering machine cannot
exceed the total consumption of documentary stamp since the last purchased date.
•
TIN = Taxpayer Identification Number.
ENCS
 
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