What is BIR Form No. 2000-OT?
BIR Form No. 2000-OT, also known as the Documentary Stamp Tax Declaration/Return (One-Time Transactions), is a tax return that must be filed by individuals or entities involved in specific taxable transactions. This form ensures that the correct amount of Documentary Stamp Tax (DST) is paid to the Bureau of Internal Revenue (BIR) in the Philippines.
Who Needs to File BIR Form No. 2000-OT?
This form must be completed and submitted by individuals or juridical persons who are involved in any of the following transactions:
Transfer of Shares of Stock – Any natural or juridical person, resident or non-resident, engaged in the sale, barter, exchange, or other disposition of shares of stock in a domestic corporation (classified as a capital asset) that is not traded in the local stock exchange.
Real Property Transactions (Capital Asset) – Any withholding agent, buyer, or seller involved in the sale, transfer, or exchange of real property classified as a capital asset. This includes pacto de retro sales and other forms of conditional sales.
Real Property Transactions (Ordinary Asset) – Any withholding agent, buyer, or seller involved in the sale, transfer, or exchange of real property classified as an ordinary asset.
When Should You File BIR Form No. 2000-OT?
The form must be filed, and the corresponding tax must be paid within five (5) days after the close of the month in which the taxable document was made, signed, issued, accepted, or transferred.
Download BIR Form No. 2000-OT PDF
To make the filing process easier, you can download BIR Form No. 2000-OT by clicking the link below:
👉 Download BIR Form No. 2000-OT (PDF)
For detailed guidelines on how to fill out and submit this form, refer to the official BIR website.
What About BIR Form No. 2000?
BIR Form No. 2000 is the Monthly Documentary Stamp Tax Declaration/Return, which is required for recurring transactions involving Documentary Stamp Tax. Unlike the one-time transaction form, this must be filed in specific cases such as:
Constructive Affixture of Documentary Stamps – Required when documents, loan agreements, sales, conveyances, and other instruments require DST payment.
Electronic Documentary Stamp Tax (eDST) System Users – Industries mandated to use the eDST system for DST liabilities.
Revenue Collection Agents – Agents responsible for remitting collections from the sale of loose documentary stamps.
Filing Deadline for BIR Form No. 2000
This form must be filed within five (5) days after the close of the month when the taxable document was made, signed, issued, accepted, or transferred.
For EFPS Taxpayers, electronic filing and payment deadlines must follow the applicable revenue regulations.
👉 Download BIR Form No. 2000 (PDF)
Final Thoughts
Filing the correct Documentary Stamp Tax return is crucial to ensure compliance with Philippine tax laws. Whether you are filing for a one-time transaction (BIR Form No. 2000-OT) or for monthly DST obligations (BIR Form No. 2000), staying updated with the requirements and deadlines will help you avoid penalties.
For the latest updates, visit the BIR official website or consult a tax professional to guide you through the filing process.
✅ Download the necessary forms and file on time to stay tax-compliant!