QuestionsQuestions (Republic Act No. 40)
Thirty centavos on each two hundred pesos, or fractional part thereof, of the face value of the document.
The tax is based on the actual value represented by each share.
Six centavos on each two hundred pesos, or fractional part thereof, of the par value of the bond/due-bill/certificate of obligation/stock.
Only one tax shall be collected on each sale or transfer of stock or securities from one person to another, regardless of whether a certificate is issued, indorsed, or delivered in pursuance of such sale or transfer.
The stamp tax is equivalent to 20% of the documentary stamp tax paid upon the original issue of the stock.
Four centavos on each two hundred pesos, or fractional part thereof, of the face value of the certificate or memorandum.
Four centavos on each bank check, draft, or non-interest-bearing certificate of deposit (and on orders for payment at sight or on demand drawn upon or issued by a bank, etc.).
Six centavos on each two hundred pesos, or fractional part thereof, of the face value of the bill or order, or the Philippine equivalent if expressed in foreign currency.
Six centavos on each two hundred pesos, or fractional part thereof, of the face value (or Philippine equivalent if expressed in foreign currency).
Fifteen centavos on each two hundred pesos, or fractional part thereof, of the amount insured.
Six centavos on each four pesos, or fractional part thereof, of the premium charged.
Six centavos on each four pesos, or fractional part thereof, of the premium charged (with the provision excluding life, marine, inland, and fire insurance).
Based on each two hundred pesos, or fractional part thereof, of 33 1/3 times the annual income.
Seventy-five centavos.
Exemptions include government-issued bonds, certain government checks/drafts/bills of exchange, certain fraternal/beneficiary society policies under the lodge system, government-issued oaths/acknowledgments and court-related submissions, affidavits of poor persons, specified statistical/compliance documents, and certain assessed value certificates. Special rule: when any bond/note/obligation is secured by a mortgage/pledge/deed of trust/assignment or transfer of documentary security, only one tax is collected at the highest rate imposed on the mortgage, bond, note, or other document.