Availability of revised BIR Form No. 2000-OT

(Revenue Memorandum Circular No. 106-2019)

This Tax Alert is issued to inform all concerned on the availability of the revised BIR Form No. 2000-OT (January 2018 ENCS) or Documentary Stamp Tax Declaration/Return (One Time Transaction), in relation to the implementation of Republic Act No. 10963 (TRAIN Law) last January 1, 2018.

One of the modifications made is the inclusion of donation of real property as transaction subject to documentary stamp tax.

The revised manual return is already available in the BIR website. However, it is not yet available on the Electronic Bureau of Internal Revenue Forms (eBIR Forms). Taxpayers shall use the manual return by downloading, printing and filling out the PDF version of the form and paying the tax due thereon through the BIR’s Authorized Agent Banks (AABs).