QuestionsQuestions (REVENUE REGULATIONS NO. 4-2018)
It is pursuant to Section 4 and Section 244 of the National Internal Revenue Code (RA 8424) and Section 84 of RA 10963 (TRAIN), to implement the DST rate adjustment provided in specified sections (51 to 70) of RA 10963.
DST is P1.50 on each P200 (or fractional part) of the par value of the stock.
No. Only one DST is collected on each sale or transfer from one person to another, regardless of whether a certificate or obligation is issued, indorsed, or delivered in pursuance of the sale/transfer.
DST is equivalent to 50% of the DST paid upon the original issue of the said stock.
DST is P1.00 on each P200 (or fractional part) of the face value of the certificate or memorandum.
DST is P3.00 on each bank check, draft, or certificate of deposit not drawing interest (or order for payment) at sight or on demand.
Only one DST is imposed on either the loan agreement or the promissory notes issued to secure the loan.
DST is P0.60 on each P200 (or fractional part) of the face value.
DST is P0.60 on each P200 (or fractional part) of the face value of the bill (or the Philippine equivalent if expressed in foreign currency).
DST is P0.60 on each P200 (or fractional part) of the face value (or the Philippine equivalent if expressed in foreign currency).
Policies with amount not exceeding P100,000 are exempt; otherwise, DST applies at stepped amounts up to P200 for policies exceeding P1,000,000. The rates are stated as doubled under the regulation.
Annuities: P1.00 on each P200 (or fractional part) of the premium/installment payment. Pre-need plans: P0.40 on each P200 (or fractional part) of premium/contribution collected.
They take effect after fifteen (15) days following publication in the Official Gazette or in a newspaper of general circulation, whichever comes first.