What if the recorder rejects the return?

Confirm the rejection reason and correct only the specific field indicated. If the recorder requires a new submission, obtain a corrected return stamped by the recorder and retain both versions for audit trail continuity.

Can I eSign the declaration?

Electronic signatures are generally valid under the ESIGN Act (15 U.S.C. ch. 96) and UETA where adopted, but acceptance for recording varies by jurisdiction. Verify recorder acceptance and any notarization or RON requirements first.

Who must sign the return?

The signer should be the designated payer or an authorized agent such as a closing officer. If signing on behalf of an entity, retain written proof of authority or a power of attorney in the closing file.

How do I correct a filed return?

Follow the county or state correction procedure—typically a corrective return or amendment submitted to the recorder with explanation. Keep both original and corrected records and document payment adjustments.

Are remote online notarizations acceptable?

RON acceptance depends on state law and local recorder policies; when allowed, retain the RON audio‑video record and notary journal as required by the state notary rules.

How long should I keep records?

Retain the return and supporting documentation at least three years from filing per IRS standards and longer when state law or industry rules (e.g., real estate) require extended retention.

Electronic Signature
Templates
Tax
Documentary Stamp Tax Declaration/Return

Documentary Stamp Tax Declaration/Return

This template is fully customizable. Edit the text, fill out the fields, and send it for signature. Give it a try!

Documentary Stamp Tax Declaration/Return

(To be filled up by the BIR) DLN: PSOC: PSIC:

Fill in all applicable spaces. Mark all appropriate boxes with an “X”.

1 Date of Transaction/Purchase (MM/DD/YYYY) 2 Amended Return? Yes No 3 No. of Sheets Attached 4 ATC

Part I Background Information

5 TIN 6 RDO 7 Line of Business/Code Occupation

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

9 Telephone No.

10 Registered Address
11 Zip Code

Part II Details of Transactions

Section A (For constructive affixture of documentary stamps)

12 Details of Documentary Stamps Purchased/Paid

Nature of Transaction/Particulars

12A Tax Base

12B Tax Rate

12C Tax Due

12D Amount

12E Parties to the transaction (one party)

12F The other party

12G Creditor/Mortgagor/etc.

12H Debtor/Mortgagee/etc.

Section B (For a metering machine user)

13 Computation of Documentary Stamps Inventory Before this Purchase as well as of Consumption Since Last Purchase Date

Last Purchase Date

Last Purchase Amount

Beginning Balance

Less: Consumed Balance Before this Purchase

Metering Machine Information

Machine Brand

Serial Number

BIR Permit Number

Account Number

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)

14A RCO Code

14B Date of Remittance

14C Inclusive Transaction Dates From

14D To

14E Amount

Part III Computation 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

17 Tax Still Due/(Overpayment)

18 Add: Penalties

18A Surcharge

18B Interest

18C Compromise

18D Total

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

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.

20
President/Vice President/Principal Officer/Accredited Tax Agent/Authorized Representative/Taxpayer

21
Title/Position of Signatory

TIN of Signatory

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

Date of Issuance

Date of Expiry

(RCO's Signature/Date/__________________________________)

(Creditor/Mortgagor/etc. __________________________________)

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

Part IV Details of Payment

Particulars

Drawee Bank/Agency

Number

Date MM/DD/YYYY

Amount

22 Cash/Bank Debit Memo

23 Check

24 Tax Debit Memo

25 Others

Stamp of Receiving Office/AAB and Date of Receipt

Schedule 1 - Details of Documentary Stamp Tax Consumption for Replenishment or Loading in the DST Metering Machine

DST Tax / ATC Table

Guidelines and Instructions

What the Documentary Stamp Tax Declaration/Return Is

The Documentary Stamp Tax Declaration/Return documents the transfer, conveyance, or mortgage of real property and records the state documentary stamp tax owed on the transaction. It is typically completed by the buyer, seller, lender, or closing agent and accompanies the deed or mortgage at recording. The form captures transaction details used to calculate tax based on sale price, mortgage principal, or other taxable consideration and creates an official record for county recorder offices and state revenue departments.

Why this Declaration Matters for Transactions

Completing the Documentary Stamp Tax Declaration/Return accurately ensures correct tax assessment at recording, prevents recording delays, and creates a clear audit trail for both parties and taxing authorities.

Who typically completes this form

The declaration is usually prepared by the party responsible for paying documentary tax, often in cooperation with title companies and closing agents.

Title companies and closing agents prepare returns for recording and calculate tax based on transaction data.
Lenders complete mortgage-related sections when mortgage principal triggers documentary tax.
Sellers or buyers may complete returns directly in non‑escrow closings to satisfy local recording requirements.

Local practice varies; coordinate with your county recorder or title professional to confirm who signs and files the return in your jurisdiction.

Core elements included on a professional declaration

A complete Documentary Stamp Tax Declaration/Return groups transactional facts, tax calculations, and payer details so recorders can assess and collect the correct amount.

Transaction Date

Records the closing or effective date of conveyance; used to determine applicable tax rates or exemptions and to tie the return to recorded instruments.

Parties

Full legal names and mailing addresses for grantor(s), grantee(s), lender(s), and payer(s); accurate names ensure enforceability and match recorded documents.

Consideration

List the sale price, mortgage principal, or other consideration used to compute tax; ambiguities can trigger audits or recalculation by the revenue office.

Tax Calculation

Shows rate applied and arithmetic demonstrating how the documentary stamp tax was computed, including any caps, exemptions, or prorations claimed.

Signature Block

Signature, printed name, title, and date for the person certifying the return; signer authority should be documented in closing files.

Recorder Use

Space for county recorder stamps, receipt number, or payment acknowledgement to confirm payment and acceptance for recording.

Step-by-step: completing and submitting the return

Use the following sequential steps to prepare the declaration, verify calculations, and submit with the recorded instrument.

01

Gather documents: Collect deed, mortgage, title commitment, and closing statement.
02

Calculate tax: Apply the state rate to the taxable consideration.
03

Complete return: Enter party names, description, amounts, and signer details.
04

File and pay: Submit the return and payment to the appropriate recorder or revenue office.

How to configure an online completion workflow

An online workflow standardizes data entry, assigns signer roles, and attaches the declaration to recording documents.

Field	Configuration
Party fields	Require full legal name fields and validation rules.
Amount fields	Use numeric-only fields with automatic comma removal.
Signature routing	Assign signer order to closing agent, payer, then recorder.
Attachments	Allow upload of deed, mortgage, and title commitment PDFs.

Where to file and how submission flows

Filing paths vary by jurisdiction; returns commonly travel from preparer to county recorder or state revenue office with payment attached.

Preparer completes: Prepare the return and calculate tax.
Payment collected: Collect tax from payer or closing escrow.
Submit to recorder: File return with deed/mortgage at county office.
Recorder stamps: Recorder acknowledges payment and records instrument.

Digital signing and eSubmission prerequisites

Ensure your eSignature platform supports required file formats, signer authentication, and produces an audit trail acceptable to the recorder or revenue office.

File formats: Use PDF/A or PDF for stable archiving and compatibility with recorder systems.
Authentication: Use email plus SMS code or stronger methods when required by local rules.
Audit trail: Retention of timestamps, IP logs, and certificate reports is often required for evidence.

Confirm with your county recorder whether they accept electronically signed declarations, and, if required, whether a remote online notarization record or physical notarization is necessary before recording.

Common timing and filing expectations

Deadlines depend on recording events and local rules; timely submission at or before recordation avoids penalties and recording rejection.

Due at recording:

Most jurisdictions require the declaration and tax payment when the deed or mortgage is recorded.

Delayed payment rules:

Some counties allow post‑recording payment with late fees and interest.

Reporting periods:

Aggregated reporting may be required for bulk filers in certain states.

Notarization timing:

Notarize signatures as required before submission.

Electronic acceptance:

Electronic filing windows mirror recorder office hours and technical maintenance schedules.

Key milestones in the recording and tax process

Track these milestones to coordinate closing, payment, and recording without delay.

01

Closing Completion

Deed executed and closing funds settled.

02

Tax Calculation

Documentary tax computed and verified.

03

Return Execution

Declaration signed by authorized party.

04

Recording and Payment

Submit to recorder and obtain stamp or receipt.

Common preparation errors to avoid

Using abbreviated party names that do not match recorded instruments, creating title discrepancies and potential re-recording requirements.
Entering incorrect numeric formats for consideration or taxable amounts, which causes miscalculation of tax due and triggers manual review.
Failing to attach required supporting documents such as the deed, mortgage, or exemption affidavits, resulting in return rejection at the recorder.
Assuming uniform rules across counties; local recorder practices and state statutes vary and can change filing requirements unexpectedly.

Penalties and consequences of incorrect or late returns

Late payment: Interest and late fees

Underpayment: Tax reassessment and penalties

Recording rejection: Document not recorded

Title problems: Clouded title or liens

Audit risk: State review and appeals

Fraud penalties: Enhanced civil or criminal penalties

eSignature vendor comparison for document signing and eSubmission

Basic vendor features and starting prices for popular eSignature providers; signNow appears first as a data column per platform comparison.

	signNow	DocuSign	Adobe Sign	PandaDoc	HelloSign
Starting Price	$8/user/mo	$15/user/mo	$14/user/mo	$19/user/mo	$15/user/mo
Free Trial	7-day free trial	Varies	Varies	Varies	Varies
Bulk Send	Yes	Yes	Yes	Yes	No
Audit Trail	Yes	Yes	Yes	Yes	Yes
HIPAA Compliant	Yes	Yes	Yes	No	No

Typical use scenarios and outcomes

These short examples show how the declaration is used in common transactions and the benefit of accurate filing.

Residential Closing

A title company prepares the declaration using the purchase contract amount

The county recorder requires payment at recording
Accurate calculation avoided delayed recording and expedited buyer possession and mortgage funding.

Mortgage Recording

Lender completes mortgage-related tax calculation and return

Loan closes with funds wired same day
Recording accepted without amendment and lien perfected immediately.

Frequently asked questions and common fixes

Answers address common questions about accuracy, eSignature acceptance, late filings, and record retention for Documentary Stamp Tax Declarations/Returns.

Need help? Contact support

What if the recorder rejects the return?
Confirm the rejection reason and correct only the specific field indicated. If the recorder requires a new submission, obtain a corrected return stamped by the recorder and retain both versions for audit trail continuity.
Can I eSign the declaration?
Electronic signatures are generally valid under the ESIGN Act (15 U.S.C. ch. 96) and UETA where adopted, but acceptance for recording varies by jurisdiction. Verify recorder acceptance and any notarization or RON requirements first.
Who must sign the return?
The signer should be the designated payer or an authorized agent such as a closing officer. If signing on behalf of an entity, retain written proof of authority or a power of attorney in the closing file.
How do I correct a filed return?
Follow the county or state correction procedure—typically a corrective return or amendment submitted to the recorder with explanation. Keep both original and corrected records and document payment adjustments.
Are remote online notarizations acceptable?
RON acceptance depends on state law and local recorder policies; when allowed, retain the RON audio‑video record and notary journal as required by the state notary rules.
How long should I keep records?
Retain the return and supporting documentation at least three years from filing per IRS standards and longer when state law or industry rules (e.g., real estate) require extended retention.

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