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 Documentary Stamp Tax Bureau of Internal Revenue BIR 2018-2025

Bir Ot 2018-2025 Form

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Instructions and help about bir form 2000 ot pdf

[Music] hello and welcome to aaa tax news giving you the latest and most reliable news the bureau of internal revenue has recently issued revenue memorandum circular number 6 2022 the circular discusses the imposition of documentary stamp tax or dst on transfer of shares of stock as a general rule section 175 of the 1997 tax code refers to the imposition of dst on sales agreements to sell memorandum of sales deliveries or transfer of shares of stocks amounting to one peso and 50 centavos on each 200 pesos or fractional part thereof of the par value of such stock however there are taxpayers who are still unaware of specific or isolated instances where such dst is imposed the bir emphasized that following transactions would also result to dst first is the transfer of shares of stock through gratuitous transfer or through deed of donation this arises when a donor while he is still alive donates the shares of stock to the donee the second scenario is the transfer of shares of stock stated

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