REVENUE REGULATIONS NO. 9-2018 issued on February 26, 2018 prescribes the rules and regulations implementing the increase in the Stock Transfer Tax pursuant to Republic Act No. 10963 (Tax Reform for Acceleration and Inclusion [TRAIN] Law). The Percentage Tax on the sale, barter or exchange of shares of stock listed and traded through the local stock exchange has been increased from one-half of one percent (1/2 of 1%) to six-tenths of one percent (6/10 of 1%). The following are the work-around filing and payment procedures which shall be followed while BIR Form No. 2552 is being updated: Tax Type ATC A. eFPS Filers 1. File and pay ½ of 1% online using existing BIR Form No. 2552 ST Percentage Tax – Stocks PT 200 2. File and pay the deficiency tax of 1/10 of 1% using BIR Form No. 0605 ST Percentage Tax – Stocks MC 031- Deficiency Tax B. eBIR Forms Filers 1. File ½ of 1% online using existing BIR Form in the eBIRForms Package, and pay: ST Percentage Tax – Stocks PT 200 a. Online via GCASH, LBEPS, or BDPTO b. Manually via Over-the-Counter (OTC) of Authorized Agent Banks (AABs) under the jurisdiction of the Revenue District Office (RDO) where taxpayer is registered 2. File the deficiency tax of 1/10 of 1% using BIR Form No. 0605, and pay via the same options above ST Percentage Tax – Stocks MC 031- Deficiency Tax C. Manual Filers 1. Fill-in applicable BIR Form No. 2552 (preprinted or downloaded from BIR website) using the new tax rate of 6/10 of 1% ST Percentage Tax – Stocks PT 200 2. File and pay manually via OTC of AABs under the jurisdiction of the RDO where the taxpayer is registered