March 11, 1998

REVENUE MEMORANDUM ORDER NO. 25-98

SUBJECT : Prescribing Policies for the Amendment/Clarification of RMO

No. 8-98 on The Corporate Stock Documentary Stamp
Tax (DST) Program

TO : An Internal Revenue Officers and Others Concerned

I. RATIONALE

It has been observed that a considerable number of existing corporations

covered by the provisions of RMO No. 8-98 were incorporated several years prior to
the use of BIR Form No. 2000 in 1996. As such, these corporations have expressed
their need for more time within which to gather from their corporate records
evidences of payment for documentary stamps taxes paid on the original issuance of
shares of stock. cda

II. OBJECTIVE

This Order is issued to amend and/or clarify the pertinent provisions of RMO
No. 8-98 relative to:

1. The deadline for the filing of BIR Forms 2000 and 2000-A, and the
payment of the corresponding documentary stamps tax on
subscribed shares of stock (if applicable), by existing corporations;
and

2. The evidences of payment that may be submitted by existing

corporations as proof that they have fully paid the documentary
stamps tax for the issuance of subscribed shares of stock. cda

III. POLICIES

1. The time for filing of BIR Form Nos. 2000 and 2000-A by existing
corporations for documentary stamps tax on subscribed shares of

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 stock is extended to Tuesday, March 31, 1998.

2. Item 1, Section IV of RMO No. 8-98 is hereby amended to

read as follows:

"1. For the Taxpayer:

1.1. The corporation shall accomplish the DST Return (BIR Form
No. 2000), together with the Corporate Stock DST Declaration
(BIR Form No. 2000-A), in triplicate.

1.2. The corporation shall file BIR Form No. 2000, together with BIR
Form No. 2000-A, and pay the corresponding DST with the
AAB or Collection Agent (where there are no AABs) within the
jurisdiction of the Revenue District Office where the corporation
is registered or registrable.

1.3. All existing corporations that have already fully paid their DST
on issuances of subscribed shares of stock must file BIR Form
No. 2000-A, together with evidences of payment, with the
Revenue District Office where the corporation is registered.

The following evidences of payment may be submitted:

a. Tax Payment Acceptance Orders (TPAO);

b. Revenue Tax Receipts (RTR);
c. Revenue Official Receipts (ROR);
d. Authority to Accept Payment (ATAP);
e. Payment Orders/Confirmation Receipts (PO/CR); or
f. BIR Form No. 2000, duly validated by an AAB.

1.4. In the event that none of the above evidences of payment can be
submitted, the corporation concerned may still file BIR Form
2000-A. However, the Form must be filed together with a Sworn
Statement attesting to the circumstances that led to the absence
of any evidences of payment of documentary stamps tax." cdt

IV. EFFECTIVITY

This order shall take effect immediately.

LIWAYWAY VINZONS-CHATO
Commissioner of Internal Revenue
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