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Showing 25–29 of 29 articles for “documentary stamp tax”

Documentary Stamp Tax on Foreign Exchange Sales: Who Pays

Philippine Supreme Court ruling on documentary stamp tax liability for foreign exchange sales to the Central Bank.

Documentary Stamp Tax on Pawnshop Pledges: A Clear Guide

The Supreme Court confirms pawnshop pledges are subject to documentary stamp tax under the National Internal Revenue Code. Learn the rules.

Mutual Life Insurance Companies Exempt from Premium Tax and DST

Supreme Court rules mutual life insurance companies are cooperatives exempt from premium tax and documentary stamp tax without CDA registration.

Documentary Stamp Tax: When Unstamped Documents Are Still Admissible in Court

Philippine Supreme Court ruling on whether unstamped documents like letters of credit and surety agreements can be admitted as evidence in court.

Stock Dividends and Documentary Stamp Tax: Par Value vs Actual Value in the Philippines

Philippine Supreme Court ruling on whether documentary stamp tax on stock dividends is based on par value or book value.