DST Rate Adjustment under TRAIN Law

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REVENUE REGULATIONS NO. 4-2018: DST Rate Adjustment under TRAIN Law

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Title Supreme Court: DST Rate Adjustment under TRAIN Law

Law: Revenue Regulations No. 4-2018

Decision Date: Jan 26, 2018

The Revenue Regulations No. 04-18 adjusts the rates of documentary stamp taxes (DST) in the Philippines, including increases in rates for shares of stocks, certificates of deposit, debt instruments, life insurance policies, and various other transactions, with the purpose of implementing the Tax Reform for Acceleration and Inclusion (TRAIN) Law.

documentary stamp tax

rate adjustment

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