BIR Form No. 2000

BIR Form 2000

BIR Form 2000

Documentary Stamps Tax Declaration/ Return

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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.

When to File?

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.