Documentary Stamp Tax Declaration/Return (One-Time Transactions)
This return shall be filed in triplicate by the following person making, signing, issuing, accepting or transferring the document or facility evidencing transaction:
1. Every natural or juridical person, resident or non-resident, for sale, barter, exchange or other onerous disposition of shares of stock in a domestic corporation, classified as capital asset, not traded in the local stock exchange;
2. Every withholding agent/buyer/seller on the sale, transfer or exchange of real property classified as capital asset. The "sale" includes pacto de retro sale and other forms of conditional sale; and
3. Every withholding agent/buyer/seller on the sale, transfer or exchange of real property classified as ordinary asset.
The return shall be filed and the tax paid within (5) days after the close of the month when the taxable document was made, signed, issued, accepted or transferred.
Monthly Documentary Stamp Tax Declaration/ Return
This return shall be filed in triplicate 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. In the case of Electronic Documentary Stamp Tax (eDST) System user, by the taxpayers belonging to the industries mandated to use the web-based eDST System in the payment/remittance of DST liabilities and the affixture of the prescribed documentary stamp on taxable documents and taxpayers who, at their option, choose to pay the DST liabilities thru the eDST System pursuant to Revenue Regulations (RR) No. 7-2009; 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.
The return shall be filed within five (5) days after the close of the month when the taxable document was made, signed, issued, accepted or transferred or when reloading a metering machine becomes necessary or upon remittance by revenue collection agents of collection from the sale of loose stamps.
For EFPS Taxpayer
The deadline for eletronically filing and paying the taxes due thereon shall be in accordance with the provisions of existing applicable revenue issuances.