Documentary Stamp Tax (DST) Payment Process in the Philippines
A 2025 legal-practice guide
1. Statutory and Regulatory Framework
| Layer | Key Issuances & Effect | Notes |
|---|---|---|
| Primary law | National Internal Revenue Code (NIRC) 1997, Title VII (Secs. 173-196) | Creates the tax and assigns BIR administrative control. |
| R.A. 9243 (2004) | Rationalised DST, removed tax on leases, unified many ad-valorem rates. | |
| R.A. 10001 (2010) | Cut DST on life-insurance policies. | |
| R.A. 10963 (TRAIN, 2017) | Tweaked selected rates and reaffirmed exemptions. | |
| R.A. 11534 (CREATE, 2021) & R.A. 12066 (CREATE MORE, 2025) | No new DST rates, but cross-references matter for incentive users. (CREATE MORE: A better version of the CREATE law - PwC) | |
| R.A. 11976 (Ease of Paying Taxes Act, 2024) | Gave BIR broad e-filing powers; did not change the 5-day DST deadline, which stays under RR 6-2001. (Ease of Paying Taxes Act - KPMG Philippines, Deadline Clarifications for Documentary Stamp Tax Returns) | |
| Implementing rules | RR 6-2001 (as amended) – 5-day monthly filing rule; RR 2-2023 – constructive affixture rules; RMC 48-2024/95-2024/67-2024 – new Form 2000, eDST, loose-stamp limits, deadline clarifications. ([PDF] Revenue Regulation No. 6-2001 - LawPhil, The BIR Now Prescribes the Use of Constructive Affixture ... - Lexology, BIR Issuances - RMC 48-2024 - Reyes Tacandong & Co., BIR Clarifies the Deadline of Filing Documentary Stamp Taxes ...) |
Nature of the tax. DST is an excise on the privilege of executing or transferring certain documents—not on the property or transaction value itself. The person making, signing, issuing, accepting or transferring the instrument is primarily liable. (DST (pdf) - CliffsNotes)
2. Taxable Instruments and Current Rates
| Instrument (illustrative) | Statutory Rate* |
|---|---|
| Debt instruments (≤ 1 yr – ad valorem) | ₱ 1.00 per ₱ 200 of issue price |
| Debt instruments (> 1 yr) | Pro-rated based on term; max ₱ 1.50/₱ 200 |
| Bank cheque, draft, ordinary deposit cert. | ₱ 3.00 each |
| Real-property conveyance | ₱ 15.00 per ₱ 1,000 of consideration or FMV, whichever is higher |
| Shares of stock (original issue) | ₱ 2.00 per ₱ 200 of par/actual value |
| Shares of stock (transfer) | ₱ 1.50 per ₱ 200 of par/price |
| Bills of exchange / drafts / acceptances | ₱ 0.60 per ₱ 200 |
| Life-insurance policy | Graduated ₱ 0–200 (exempt ≤ ₱ 100k coverage) |
| Pre-need plan premium | ₱ 0.40 per ₱ 200 premium |
| Certificates, warehouse receipts, powers of attorney, proxies, etc. | Fixed ₱ 30 / ₱ 5 / ₱ 15, etc. |
*Derived from NIRC as amended, consolidated in PwC Philippine tax summaries. (Philippines - Corporate - Other taxes, Philippines - Corporate - Other taxes)
3. Statutory Exemptions (Sec. 199, NIRC, select highlights)
- Inter-bank call loans with maturity ≤ 7 days
- Sale or transfer of listed shares through the Philippine Stock Exchange
- Borrowings by the Government or GOCCs
- Certain derivatives, REPOs and commodity futures
- Transfer of socialised-housing titles under CMP/NHA
- Certificates issued by barangay officials and BIR tax clearances
(Full list in Sec. 199; check your transaction against the provision.) (Philippines - Corporate - Other taxes)
4. Filing Deadlines & Which Form to Use
| Scenario | Form | Where / How to File & Pay | Statutory deadline* |
|---|---|---|---|
| Recurring/Monthly DST (e.g., banks, insurers, stockbrokers, large taxpayers) | BIR Form 2000 (Jan 2018 version) | eFPS (mandatory) or eBIRForms + ePayment/AAB | Within 5 days after end of the month of execution/issue (RR 6-2001) |
| One-time transactions (sale of real property, donation, share transfer) | BIR Form 2000-OT | Manually or eBIRForms at the RDO/ONETT counter; payment via AAB or e-channels | Same 5-day rule; merged into CAR window for real-estate deals (BIR Form No. 2000-OT - Documentary Stamp Tax Return, Payment/Remittance Forms - Bureau of Internal Revenue, Deadlines for Paying Documentary Stamp Tax on Real Estate ...) |
| Government certificates under constructive affixture (RR 2-2023) | Agency collects & remits via its own Form 2000 | Agency remits through eFPS | Agency must remit on/before 5th day of following month (The BIR Now Prescribes the Use of Constructive Affixture ... - Lexology, BIR Issues Guidelines for Government Remittance of DST) |
*BIR re-affirmed the five-day rule in RMC 67-2024 & RMC 95-2024 despite the quarterly language in R.A. 11976. (Deadline Clarifications for Documentary Stamp Tax Returns, BIR Clarifies the Deadline of Filing Documentary Stamp Taxes ...)
5. Three Modes of “Stamping” and Their Work-Flows
| Mode | Who uses it | Key Steps |
|---|---|---|
| (a) Electronic DST (eDST) System | Banks, insurance co’s, stockbrokers, and other BIR-mandated entities | 1. Enrol in eDST portal → 2. Pay advance deposits via eFPS → 3. Encode each taxable document; system generates an e-stamp and debits deposit → 4. File Form 2000 via eFPS (tick eDST box) by 5th day. Non-compliance auto-penalised in eFPS. (BIR RMC 48-2024 - Forvis Mazars, BIR Issuances - RMC 48-2024 - Reyes Tacandong & Co.) |
| (b) Constructive affixture | Government agencies & GOCCs issuing certificates | Pay DST to the agency cashier; the official receipt (OR), stapled to the certificate, is the “constructive stamp”. Agency files Form 2000 and remits collections monthly. (The BIR Now Prescribes the Use of Constructive Affixture ... - Lexology, BIR Issues Guidelines for Government Remittance of DST) |
| (c) Loose documentary stamps | Small-value private transactions (DST due ≤ ₱ 30) or where eDST not practicable | Buy stamps only from BIR’s Stamp Revenue Collection Officer (SRCO); present the original document; affix, cancel, and file Form 2000. Sale of loose stamps online or for DST > ₱ 30 is prohibited (RMC 92-2024). (Guidelines on the Proper Sale and Affixture of Loose Documentary ..., GUIDELINES ON THE PROPER SALE AND AFFIXTURE OF LOOSE ...) |
6. End-to-End Guide: Paying DST on a Typical One-Time Real-Estate Sale
- Determine tax base. Compare deed price vs. BIR zonal/MVUC; use higher figure.
- Compute DST. Value × ₱ 15 / ₱ 1,000.
- Prepare documents. Notarised Deed of Absolute Sale, TCT/CCT, tax clearances, IDs.
- eBIRForms 2000-OT. Encode details, print three copies.
- Pay through an authorised agent bank (AAB) or GCash/LandBank LBP-Link.biz; obtain eOR.
- Stamping / eCAR flow. ONETT officer stamps the deed or issues eCAR once both DST and CGT have been validated.
- Register with Registry of Deeds. Submit stamped deed and eCAR.
(For share transfers substitute SEC Stock and Transfer Book annotation; for debt instruments ensure the promissory note shows the eDST QR or physical stamp.)
7. Penalties for Non-Compliance
| Violation | Civil Additionals | Criminal exposure |
|---|---|---|
| Late filing/payment | 25 % surcharge plus 12 % p.a. interest (or prevailing legal rate) from due date | Fine ₱ 1,000–₱ 5,000 and/or imprisonment 6 mos–1 yr (Sec. 265) |
| Use of counterfeit/loose stamps, failure to remit | Surcharge + interest + compromise; confiscation of false stamps | Up to ₱ 10 million fine and 5–8 years imprisonment if willful (Sec. 265-A) |
Compute interest and compromise separately; BIR will not impose both deficiency and delinquency interest simultaneously (Form 2000 Guide). ([[PDF] Guidelines and Instructions for BIR Form No. 2000 January 2018 ...)
8. Recent Supreme Court Guidance
| Case | Gist / Principle Established |
|---|---|
| Philacor Credit v. CIR (2023) | Financing firm that only accepted promissory notes is not liable for DST on both issuance and assignment; Sec. 173 limits liability to parties enumerated. |
| CIR v. Ocier (2018) | DST attaches to transfer of shares even if evidenced by a loan / trust agreement; tax is on the privilege, not solely the instrument. |
| Manila Bankers Life v. CIR (2011) | Incremental premium payments that raise coverage increase DST, confirming ad-valorem nature for life insurance. ([PDF] Supreme Court Decisions on Documentary Stamp Tax Issues and ...) |
Courts consistently treat DST as an excise on the act or privilege rather than a documentary formality; substance over form arguments rarely prevail.
9. Compliance Tips for 2025
- Calendar reminders. Because of the 5-day rule, month-end DST is the earliest tax deadline every month.
- Automate eDST tagging and reconcile the ledger monthly to avoid surprise system penalties.
- Loose-stamp use is now tightly capped (≤ ₱ 30 DST). For bigger deals, shift to eBIRForms or eDST.
- Digital records. Keep the eOR, eFPS confirmation, and e-stamp printouts for at least 10 years (Sec. 203/222), ready for BIR audit.
- Watch for R.A. 12066 rules. The CREATE MORE law did not alter DST, but ancillary incentives (e.g., transfer of certain assets) may require Board of Investments rulings before claiming any DST exemption. (CREATE MORE: A better version of the CREATE law - PwC)
10. Conclusion
The Philippine Documentary Stamp Tax regime has remained conceptually the same for decades—an excise on the privilege of documenting transactions—but the mechanics have changed radically: eDST, constructive affixture, ePayments and a slew of 2024-2025 circulars. Mastery of (i) the correct form, (ii) the 5-day monthly deadline, and (iii) the right affixture method is now indispensable. Always check the latest BIR issuances before closing any time-sensitive deal, and consider obtaining a ruling for borderline cases or potential exemptions.
This guide is for general information only and is not a substitute for personalised legal or tax advice.