Clarifying the Deadline for Filing of Documentary Stamp Tax Return and Payment of the Corresponding Taxes
This Circular is issued to clarify the deadline for filing of Documentary Stamp Tax (DST) Return and payment of DST, considering the passage of Republic Act No. 11976, otherwise known as the “Ease of Paying Taxes Act” (EOPT Law).
Section 200(B) of the National Internal Revenue Code of 1997, as amended (Tax Code), states:
“Section 200. Payment of Documentary Stamp Tax. –
(B) Time for Filing and Payment of the Tax. – Except as provided by rules and regulations promulgated by the Secretary of Finance, upon recommendation of the Commissioner, the tax return prescribed in this Section shall be filed, either electronically or manually, within ten (10) days after the close of the month when the taxable document was made, signed, issued, accepted, or transferred, and the tax thereon shall be paid at the same time the aforesaid return is filed.”
Based on the above provision, the Secretary of Finance, upon recommendation of the Commissioner of Internal Revenue, may prescribe the deadline for filing of DST returns and payment of DST. Pursuant to this authority, the Secretary of Finance issued Revenue Regulations (RR) No. 6-2001 which prescribes that the DST Return shall be filed within FIVE (5) DAYS after the close of the month when the taxable document was made, signed, accepted, or transferred, and the tax thereon shall be paid at the same time and the DST return is filed.
Revenue Regulations No. 001-2025
Revenue Regulations No. 18- 2024
REPUBLIC ACT NO. 12066 – CREATE MORE ACT
Revenue Memorandum Circular No. 116-2024
Revenue Memorandum Circular No. 115-2024
Revenue Memorandum Circular No. 113-2024
8 Features of Republic Act No. 12023 – VAT on Digital Services Law Philippines
Live Webinar on Ph Payroll Computations and Taxation
Live Webinar: Winning BIR Tax Assessments Series: Process, Remedies & Writing Effective Protest
Live Webinar: Value Added Tax: In and Out
Live Webinar on 2024 Financial Statements Preparation Reminders
Live Webinar 2024 ITR (1702 MX) Filing Reminders for PEZA-Registered Entities
Live Webinar on 2024 ITR (1702 RT) Filing Reminders for Taxable Corporations
Live Webinar: Withholding Taxes, Subjects & Applications
Onsite Seminar: BIR Examination: Their Procedures and Our Defenses
Onsite Training: How to analyze Financial Statements Accounting for Correct Business Decision Making?
Onsite Seminar: Basic Business Accounting & BIR Compliance VAT Entity
Δ
Phone : (02) 5310-2239
Mobile : Smart: 0939-916-2952 Globe: 0967-497-4989
Email : info(@)taxacctgcenter.ph
© Tax and Accounting Center 2025. All Rights Reserved