payment of DST

This Circular is issued to clarify the deadline for filing of Documentary Stamp Tax (DST) Return and payment of DST considering the passage of Republic Act No. 11976 (Ease of Paying Taxes Act). Section 200(B) of the National Internal Revenue Code of 1997, as amended (Tax Code), states: "Section 200. Payment of Documentary Stamp Tax.- (B) Time for Filing and Payment of the Tax. - Except as provided by rules and regulations promuldated by the Secretary of Finance, upon recommendation of the Commissioner, the tax return prescribed in this Section shall be filled, either electronically or manually, within ten (10) days [...]