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.
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