RMC No. 106-2019 — Circularizes the availability of revised BIR Form No. 2000-OT [Documentary Stamp Tax Declaration/Return (One Time Transactions)] January 2018 (ENCS) Digest | Full Text | Annex A

1l TER 4 REPUBLIC OF THE PHILIPPINES ,*r5z\ DEPARTMENT OF FINANCE \2 BUREAU OF INTERI{AL REVENUE l.o' Quezon City October 10,2019 REVEI{UE, MEMORANDUM CTRCULAR NO. IOb.,LOIq SUBJECT Circularizing the Availability of Revised BIR Form No. 2000-OT TO [Documentary Stamp Tax Declaration/Return (One Time Transactions)], January 2018 (ENCS) All Internal Revenue Officers, Employees, and Others Concerned This Circular is issued to prescribe the newly' revised BIR Form No. 2000-OT [Documentary Stamp Tax Declaration/Return (One Time Transaction)] January 2018 (ENCS) hereto attached as Annex "A", which was revised due to the implementation of the Tax Reform for Acceleration and Inclusion (TRAIN) Law. The revised manual return is already available in the BIR website (wwrv.bir.gov.ph) under the BIR Forms-Documentary Stamp Tax Return section. However, the form is not 1'et available in the Electronic Bureau of Internal Revenue Forms (eBIRFonns); thus" alltaxpay'ers shall use manual return in filing and paying the tax due thereon. Taxpayers shall download the PDF version of the form, print the form and completely' fill out the applicable fields. Payment of the tax Cue thereon, if any, shall be made tliru: Authorized Agent Bank (AAB) located within the territorial jurisdiction of the Revenue District Office (RDO) where the seller/transferoridonor is required to be registered or where the property is located in case of sale of real property; or In places where there are no AABs, the return shall be filed and the tar due shall be paid with the concerned Revenue Collection Offlcer (RCO) under the jurisdiction of the RDO using MRCOS facility. All internal revenue officers, ernployees, and others concerned are hereby enioined to give this Circular as rvide a publicity as possible. /1P*& " CAESAR R. DULAY trIlliMlT\\' i ':::iIREAU OF INTERNAL REVINUtr ; ........- /\t,-_.i Cornmissioner of Internal Revenue r1-2 029546 fllU RECORDS MGT. D1VISION ir,-!l, ii I