Clarification on DST Payment Timing on Deeds

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BIR REVENUE MEMORANDUM CIRCULAR NO. 57-91: Clarification on DST Payment Timing on Deeds

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Title Supreme Court: Clarification on DST Payment Timing on Deeds

Law: Bir Revenue Memorandum Circular No. 57-91

Decision Date: Jun 28, 1991

The Bureau of Internal Revenue clarifies that the documentary stamp tax on deeds of sale must be paid at the time of execution, not notarization, with penalties for delays unless justified by exceptional circumstances.

documentary stamp

deeds of

sale

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