RMC No. 67-2024 — Clarifying the deadline for filing of Documentary Stamp Tax Return and payment of the corresponding taxes

REPUBLIC OF THE PHILIPPINES

BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE National Office Building Quezon City

JUN 1 8 2024

REVENUE MEMORANDUM CIRCULAR (RMC) NO. .- 2024

S"?JECT Return and Payment of the Corresponding Taxes Clarifying the Deadline for Filing of Documentary Stamp Tax

T All Internal Revenue Officials, Employees and Others Concerned

o::rwise known as the "Ease of Paying Taxes Act" (EOPT Law). (DST) Return and payment of DST, considering the passage of Republic Act No. 11976, This Circular is issued to clarify the deadline for filing of Documentary Stamp Tax

Section 200(B) of the National Internal Revenue Code of 1997, as amended (Tax Code): stes:

"Section 200. Payment of Documentary Stamp Tax.

XXX XXX xxx

(Underscoring supplied) electronically or manually,2 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." the Commissioner, the tax return prescribed in this Section shall be filed, either (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

pay"nent of DST. Pursuant to this authority, the Secretary of Finance issued Revenue Conmissioner of Internal Revenue, may prescribe the deadline for filing of DST returns and R ulations (RR) No. 6-2001 which prescribes that the DST return shall be filed within FIVE Based on the above provision, the Secretary of Finance, upon recommendation of the

or transferred, and the tax thereon shall be paid at the same time the DST return is filed. (&; ?AYS after the close of the month when the taxable document was made, signed, accepted,

return and payment of DST, the current rule under RR No. 6-2001 applies. Hence, the DST return shalil be filed within FIVE (5) DAYS after the close of the month when the taxable d...'!ment was made, signed, accepted, or transferred, and the tax thereon shall be paid at the Since the EOPT Law did not introduce any amendment to the deadline for filing of DST

Ste time the DST return is filed.

2 n:roduced by EOPT Law. J:"ary 5, 2024. BUREAU OF INTERNALREVENUE

C INNTIyN X

JUN 18 2024

RECORDS MGT. DIVISION GUU

possible. All revenue officials concerned are enjoined to give this Circular as wide a publicity as

This Circular shall take effect immediately.

Commissioner of Internal Revenue ROMEOD.LUMASUI, JR.

K-1 - ACGM

HUREAU OF INTERNALRAENEE TNTTTM JUN 1 8 2024 IJGUG W LCORDS MGIT WNIBJON 34

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