REVENUE MEMORANDUM CIRCULAR NO. 3-2018 issued on January 9, 2018 provides the transition procedures for all taxpayers affected by the revised tax rates on Documentary Stamp Tax (BIR Form Nos. 2000 and 2000-OT) pursuant to the provisions of Republic Act No. 10963, otherwise known as the Tax Reform for Acceleration and Inclusion (TRAIN) Law.
The Alphanumeric Tax Codes (ATCs) affected by the increase in tax rates are the following:
| BIR Form No. | Form Name | ATC Affected | Changes in Tax Rate |
|---|---|---|---|
| 2000 | Documentary Stamp Tax Declaration/Return | DS 101, 102, 104 to 109, 112, 114 to 121, 125, 126, 130 to 132 | Increase in the tax rate is 100% except for DS 106, which is 50% only |
| 2000-OT | Documentary Stamp Tax Declaration/Return – One Time Transactions | DS 102 and 125 | Increase in the tax rate is 100% |
The changes in the said tax rates are not yet reflected and implemented in the Electronic Filing and Payment System (eFPS), Electronic Bureau of Internal Revenue Forms (eBIRForms) and Manual Forms. Thus, the following work around procedures in the filing of BIR Form/Return shall be adopted:
- eFPS Filers of BIR Form No. 2000 shall:
- Use the existing BIR Form in the eFPS;
- Fill in the required information (e.g., date of transactions, parties to the transactions, etc.);
- Click and choose the applicable ATC, nature of transaction, tax rate, and tax due will automatically appear;
- Change the amount of tax due computed by the system with the correct amount using the new tax rate as specified in the Circular; and
- File the return then proceed to payment and pay the corrected tax due thereon.
- eBIRForms Users/Filers of BIR Form Nos. 2000 and/or 2000-OT shall:
- File online using the existing BIR Form in the eBIRForms Package then pay the corresponding taxes due thereon via Online payment thru GCash, Landbank Electronic Payment Service (LBEPS) or BIR-DBP PayTax Online (BDPTO); or manual payment via Over-the-Counter (OTC) of Authorized Agent Banks (AABs) under the jurisdiction of the Revenue District Office (RDO) where the taxpayer is registered; and
- File online and pay the deficiency tax online thru GCash, LBEPS or BDPTO, or pay manually via OTC of AABs under the jurisdiction of the RDO where the taxpayer is registered using BIR Form No. 0605. Fill in the corresponding information in the Tax Type and ATC fields stated below in lieu of the correct BIR Form that should have been used.
| BIR Form Supposed to be Used | Tax Type | ATC |
|---|---|---|
| 2000 | DS Documentary Stamp Tax | All eBIRForms filers shall use ATC MC 031 – Deficiency Tax |
| 2000-OT | DO Documentary Stamp Tax – One Time |
c. Manual Filers of BIR Form Nos. 2000 and/or 2000-OT shall –
- Fill-in the applicable BIR Form [pre-printed or downloaded form in BIR website
(www.bir.gov.ph) under the BIR Forms section of the website] using the new
tax rates then compute the tax due thereon; and - File and pay manually via OTC of AABs under the jurisdiction of the RDO
where the taxpayer is registered.
All concerned taxpayers shall be responsible in ensuring that the correct tax due is being declared and paid for accordingly. Any deficiency taxes that will be discovered in the
validation/audit process shall be subjected to all applicable penalties incident thereto in accordance with existing rules and regulations.