(NAR) VOL. 29 NO. 1/ JANUARY - MARCH 18
(A) Tax on Sale, Barter or Exchange of Shares of Stock Listed and Traded through the Local Stock Exchange. - There shall be levied, assessed and collected on every sale, barter, exchange, or other disposition of shares of stock listed and traded through the local stock exchange other than the sale by a dealer in securities, a tax at the rate of six-tenths of one percent (6/10 of 1%) of the gross selling price or gross value in money of the shares of stock sold, bartered, exchanged or otherwise disposed which shall be paid by the seller or transferor.SEC. 3. REPEALING CLAUSE. - All existing rules and regulations or parts thereof, which are inconsistent with the provisions of these regulations, are hereby repealed, amended or modified accordingly.
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The percentage tax on the sale, barter or exchange of shares of stock listed and traded through the local stock exchange has been increased from one-half of one percent (! of 1%) to six-tenths of one percent (6/10 of 1%).
| Ta x Type: | ATC : |
A . eFPS Fil ers: | ||
1 . File and pay 1/2 of 1% onli ne usi ng exi sti ng BIR Form No. 2552 | S T Percentage | P T 200 |
2 . File and pay t he defi ci ency t ax of 1/ 10 of 1% using BIR Form No. 0605 | S T Percent age | M C 031 – De ficiency Tax |
B . eBIR For ms Fil er s: | ||
l. File 1/2 of 1% onli ne usi ng existing BIR f orm in the eBlR Forms Package, and pay: | S T Percentage | P T 200 |
a . Onli ne via GCASH, LBEPS, or BDPTO |
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b . Manually via OTC of AABs under t he j uri sdi cti on of t he RDO where t axpayer is r egi st ered |
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2 . File t he defi ci ency t ax of 1/ 10 of 1% usi ng BIR Form No. 0605, and pay via the same opti ons above | S T Percent age | M C 031 - Deficiency Tax |
C . Manual Fil ers: | ||
1 . Fill -in appli cable BIR Form No. 2552 (pre-printed or downloaded from BIR website) usi ng t he new t ax rate of 6/ 10 of 1%. | S T Percentage | P T 200 |
2 . File and pay manually via OTC of AABs under t he j uri sdi cti on of t he RDO where taxpayer is registered. |