BIR Form No. 2000 Download

(Zipped Excel) | (PDF)

Description:  

This return is filed by the following: 
1.  In the case of constructive affixture of documentary stamps, by the person making, signing, issuing, accepting, or transferring documents, instruments, loan agreements and papers, acceptances, assignments, sales and conveyances of the obligation, right or property incident thereto wherever the document is made, signed, issued, accepted or transferred when the obligation or right arises from Philippine sources or the property is situated in the Philippines at the same time such act is done or transaction had; 
2.  by a metering machine user who imprints the documentary stamp tax due on the taxable document; and 
3.  by a revenue collection agent for remittance of sold loose documentary stamps.  

Whenever one party to the taxable document enjoys exemption from the tax herein imposed, the other party thereto who is not exempt shall be the one directly liable for the tax. 

Filing date:   

For	From	To (Manual)	To (EFPS)
A) Non-large Taxpayer	Within 10 days after the close of the month when the taxable document was made, signed. accepted or transferred	Within 5 days after the close of the month when the taxable document was made, signed. accepted or transferred	Not applicable
B) Large Taxpayer	Within 10 days after the close of the month when the taxable document was made, signed. accepted or transferred	Within 5 days after the close of the month when the taxable document was made, signed. accepted or transferred	Not applicable