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REVENUE MEMORANDUM ORDER (RMO) NO. 35-2025
To ensure proper tracking and verification of DST payments under Republic Act (RA) No. 12214 (the Capital Markets Efficiency Promotion Act), the following ATCs are hereby modified:
| EXISTING (per ATC Handboook) | LEGAL BASIS | BIR FORM NO. | MODIFIED/NEW | ||
| ATC | Description | Tax Rate | Tax Rate | ||
| DS101 | Original Issue of Shares of Stock | ₱2.00/₱200.00 | R.A. No. 12214 | 2000 | 75% of 1% of the par value; In the case of the original issue of shares of stock without par value, the amount shall be based upon the actual consideration for the issuance of such shares of stock. |
| DS103 | Bonds, Debentures, Certificates of Stock or Indebtedness Issued in Foreign Countries | ₱1.50/₱200.00 | 75% of 1% of the value of the transaction | ||
| DS106 | Original Issue of all Debt Instruments | ₱1.50/₱200.00 of issue price or a fraction of 365 days for instruments with term of less than one (1) year | Standard Rate: 75% of 1% of issue price. If the term is less than one (1) year: DST is multiplied by the ratio of its term in number of days to 365 days. Provided, further, that only one documentary stamp tax shall be imposed on the loan agreement and promissory notes, mortgage, security interest over personal property, and other contracts issued to secure such loan. | ||