CERTIFICATES SUBJECT TO DOCUMENTARY STAMP TAX
query regarding the transactions that would require the imposition of
Documentary Stamp Tax (DST).
In response to such question, Department Order No. 2008-35 citing
Section 188 of the National Internal Revenue Code of the Philippines,
provides that all sectoral/regional offices and attached agencies of the
Department are hereby directed to collect Documentary Stamp Tax (DST)
of Fifteen Pesos (P15.00) on each and every certificate of any
description required by law or regulation to be issued for the purpose
of giving information or establishing proof of fact, and not otherwise
specified therein.
Under Section 201 of the National Internal Revenue Code of the
Philippines, failure to stamp an instrument, document or paper which is
required by law to be stamped shall have the following implication:
– The untaxed document shall not be recorded, nor shall it or any
copy thereof or any record of transfer of the same be admitted or used
in evidence in any court until the requisite stamp or stamps are affixed
thereto and cancelled.
For information and guidance.
Adopted: 05 Jan. 2009
(SGD.) ALBERTO H. SUANSING
Assistant Secretary