Documentary Stamp General (200a) Presidential Decree 1045 -Person liable must file a tax return and pay

such tax Time (200b) -within 10 days after the close of the month when the taxable document w as made, signed and issued Payment -it must be paid upon filing of the tax return Place (200c) -Revenue district office; otherwise authorized agent bank or to the comm issioner Exception (200d) -may be paid through purchase and actual affixture or imprinting the sta mps through a documentary stamp metering machine Failure (201) -such file or document is not recorded, not admitted of used in evidence in any court until it is stamped or have complied with the requirements under the law Documatary Stamp Tax Issued by any association,company or corporation on each P200 fractional part thereof Article No. Transaction Tax Rate Tax Base Notes 174 All debentures and certificatesof indebtedness P1.50 Face Value 175 Issuance of Shares of Stock P2.00 Par Value 176 Ales, Agreement to sell, memorandum sames, deliveies, certificate of obl igationss P1.50 Par Value 176.1 One tax for EACH sale 176.2 Without Par Value 25% of the DST paid upon the original issue of s tock 177 Bonds debentures, certificate of stock issued in FOREIGN COUNTRIES Same with 174/175/176 178 Certificate of Profits or Interest in Properties or accumulation P0.50 Face Value 179 Bank Checks, Drafts, Certificate of deposits NOT BEARING INTEREST P1.50 on each Number of Bank Check 179.1 These are Instruments that are demandable at sight 180 All bonds, Loan agreements, promissory notes, bills of exchange, drafts, instruments issued by the government, deposite substitutes, dertificate of depo sit, BEARING INTEREST P0.30 Face Value 180.1 These are not Payable at sight 180.2 one tax for lan agreement or Promissory note (which ever is higher ) 180.3 Total does not exceed P250,000 + purchase in installments + for pe rsonal use EXEMPTED EXEMPTED 180.4 Object of the contract is inside the Philippines 180.5 Even if the Instrument is Signed abroad 180.6 Bank Notes issued for circulation EXEMPTED 181 Acceptance of Bills of Agreement and Other P0.30 EXEMPTED Face Value

181.1 Drawn in a Foreign Country but Payable in the Philippines 182 Foreign Bills of Exchange and Letters of Credit P0.30 Face Value

182.1 Drawn in the Philippines but payable outside in a set of 3 or more

according to the custom of merchants and bankers 183 Life Insurance and Policies P0.50 Amount insured by any such polic y 184 Property Insurance P0.50 Premium Charged 185 Fidelity bonds P0.50 Premium Charged 186 Policies of Annuities and pre-need plans Annuities P1.50 Capital of Annuity (if known) 33.33% * Annual Income Pre-need Plans P0.50 Amount of the plan 187 Indemnity bonds P0.30 Premium Charged 187.1 Bonds required in legal proceedings EXEMPTED EXEMPTED 188 Certificate of Proof of a fact or giving information ficate No. of Certificate 189 Warehouse receipts P15.00 per Receipts No. of 189.1 WR of the property which does not exceed P200 EXEMPTED 189.2 Propriter goods on his warehouse EXEMPTED P15.00 per Certi Receipts EXEMPTED EXEMPTED

190 Jai-Alai, Horse racing, lotto and other games P0.10 per ticket No. of Ticket Tickets P1.00 and below P0.10 per P1.00 Price Excess of P1.00 191 Bill of Ladings or Receipts P1.00 Bill of Lading Value of good 10 1-1000 P100.00 Bill of Lading Value of good 1001 and above 191.1 if a Charter Party EXEMPTED EXEMPTED 191.2 if business is engged to transport passengers only EXEMPTED EXEMPTED 192 Proxies P15.00 per Proxy No. of Proxy 192.1 except proxies issued affecting the affirs of associatons, corp, o rg for relationships, characteristics and literature purposes EXEMPTED EXEMPTED 193 Power of Attorney P5.00 per power number of power or act 193.1Claims due accruing to the Philippines Government EXEMPTED EXEMPTED 194 Lease and other hiring agreements P3.00 for the first P2 00.00 plus P1.00 for every P1,000 excess 195 Mortgage, pledges and deeds of trust P20.00 0-5000 Intended for Sec urity P10.00 5001 and above 195.1 securities for payment without limit, tax computed based on actual ly loaned at the time of execution of the instrument Amount Actually Loaned Amount Actually Loaned 195.1.1 if advances are made then additional DST must be paid Advances Made Advance Made 195.1.1.1 if full amount stated in the mortgage Full DST must be paid Full DST must be paid 196 Deeds of Sale, Conveyance of real property P15.00 0-1000 Plus P15.00 for every P1,000 excess 196.1 issued by the government EXEMPTED EXEMPTED grant, p atents, trademark and the likes 198 Assignment and renewals of certain instruments 198.1 Same DST with the original 199 Not subject to DST 199.a Policies of insurance made by a fraternal or beneficary society, o perated on the lodge system conducted solely by the members for the exclusive be nefit of each member and not for profit (4 requirements) 199.b Certificate of oaths written appearance administered to any govern ment official in his offical capacity

199.1 value must not exceed P200.00 Article 197 Charter Parties and Similar Time of Contract Amount of Gross 0 - 6 months 0-1,000 P500 P50 per 0 - 6 months 1,001-10,000 P1,000 0 - 6 months 10,001 - and above Instruments Tonage Rate Excess of Months month P100 per month P1,500 P150 per month