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8box Solutions Inc.

4_20230710_150500_0001

Contact Number: 09369340340
Email: sales@8box.solutions

REVENUE MEMORANDUM CIRCULAR NO. 106-2019 issued on October 11, 2019 circularizes the availability of revised BIR Form No. 2000-OT [Documentary Stamp Tax Declaration/Return (One Time Transactions)], January 2018 (ENCS).

The revised manual return is already available in the BIR website (www.bir.gov.ph) under the BIR Forms-Documentary Stamp Tax Return section but not yet in the Electronic Bureau of Internal Revenue Forms. Thus, all taxpayers shall use the manual return in filing tax return and in 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 due thereon, if any, shall be made thru:
 Authorized Agent Bank (AAB) located within the territorial jurisdiction of the Revenue District Office (RDO) where the seller/transferor/donor 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 tax due shall be paid with the concerned Revenue Collection Officer under the jurisdiction of the RDO using the Mobile Revenue Collection Officers System (MRCOS) facility