A practical, everything-you-need-to-know guide. General information only, not legal advice.

1) What DST is and when it applies

Documentary Stamp Tax (DST) is a tax on certain documents, instruments, and papers. A Deed of Absolute Sale (DOAS) that conveys real property for a price is a taxable document.

Tax base: the higher of (i) the gross selling price stated in the deed or (ii) the fair market value (FMV) of the property as of the date of sale.
- FMV is usually the higher of BIR zonal value and Assessor’s Tax Declaration FMV (for both land and improvements).
Rate (real property conveyance): ₱15 for every ₱1,000 (or fraction) of the tax base.
Who pays: In practice, buyer and seller may allocate by contract, but the BIR will look to the parties on the deed; registries will require proof of DST payment before transfer.
Related taxes: A sale of capital-asset real property also triggers 6% Capital Gains Tax (CGT); a sale of ordinary-asset real property generally triggers creditable withholding tax (CWT) and income tax/VAT as applicable. The Electronic Certificate Authorizing Registration (eCAR) will not issue until all applicable taxes (CGT/CWT/VAT and DST) are paid and documented.

2) Filing deadlines and where to pay

Statutory timing (DST): File and pay within 5 days after the close of the month when the deed was made/notarized (i.e., the month the taxable document came into existence).
ONETT practice: For property transfers processed under One-Time Transactions (ONETT), the BIR typically evaluates DST together with CGT/CWT and issues the eCAR only after both are paid. To avoid penalties and processing delays, treat DST and CGT/CWT as a same-window compliance item tied to your deed’s date.

Where/how: Through the relevant BIR RDO/ONETT counter (or e-channels where available), then secure the eCAR for registration with the Registry of Deeds (or transfer agent, if shares are involved).

3) Core documentary requirements (DOAS for real property)

Prepare a clean, consistent packet. Expect the BIR to ask for originals for inspection and photocopies for filing.

A. Mandatory forms & proofs

BIR Form 2000-OT (DST – One-Time Transactions), duly accomplished and signed.
Payment proof (e-payment confirmation/official receipt/authorized agent bank receipt).
Taxpayer Identification Numbers (TINs) of seller and buyer (with valid government IDs showing exact name and birthdate).
Notarized Deed of Absolute Sale (complete pages and notarial details; if multiple pages, properly initialed).
Request for eCAR / ONETT checklist (as prescribed by the RDO).

B. Valuation & property identity

Latest Certified True Copy of Title:
- TCT (Transfer Certificate of Title) for land/house & lot, or
- CCT (Condominium Certificate of Title) for condo units.
Latest Tax Declarations from the LGU Assessor:
- Land; and Improvements/Building (if any).
Valuation references as of date of sale:
- BIR zonal value printout/certification (if available for the barangay/street), and
- The Tax Declaration FMV.
- (The BIR will use the highest among selling price, zonal, and Tax Dec FMV.)

C. Parties’ authority and civil status

IDs of signatories (seller/buyer/authorized rep).
Special Power of Attorney (SPA) if a representative signed; Consularized/Apostilled if executed abroad.
Corporate documents (if any party is a corporation/partnership):
- Secretary’s Certificate/Board Resolution authorizing the sale/purchase and the signatory,
- Articles/Bylaws or General Information Sheet (as sometimes requested for identity/authority).
Marital/civil status proofs:
- If seller is married: spouse’s consent/signature as required by conjugal/ACP rules, with ID.
- If seller is widow/er: death certificate of spouse (photocopy).
- If seller is separated/annulled: relevant court decree/PSA annotation (for name/status consistency).

D. Encumbrances & special history (if applicable)

Latest Certified True Copy of Title with annotations and/or Certificate of Encumbrances.
Mortgagee clearance/Cancellation docs if the title shows a mortgage that has been released.
Estate documents if the property is sold by heirs/estate:
- Death certificate,
- Proof of settlement (e.g., Extrajudicial Settlement with publication proofs, or court order),
- eCAR of the estate (or estate tax payment proofs) if the estate was first settled.
SPA/Guardianship/Court authority if a minor or legally incapacitated person is a party.

E. Local and other ancillary items (often asked or later used for registration)

Real Property Tax (RPT) clearance or latest Official Receipts (current quarter/year).
Lot plan/location sketch (occasionally requested to reconcile zonal value areas; not universal).
Homeowners’/Condo admin clearance (for CCTs; usually needed at registration/turnover stage rather than for DST itself).

4) Computation essentials (real property)

Determine tax base: Compare selling price vs FMV (zonal and Tax Dec). Use the highest.
Compute DST: ₱15 per ₱1,000 (or fraction) of the tax base.
Multiple parcels: Aggregate values per deed. If separate deeds, compute per deed.
House & lot: Account for land FMV and improvements FMV; some RDOs require separate tax decs and may examine reasonableness.
Condo units/parking slots: If on one deed, aggregate the values; if on separate deeds, compute per deed.

5) Special transaction patterns (and the papers you’ll add)

Installment sale with a DOAS now: If the deed already transfers ownership, DST is based on the full tax base now (regardless of installment timing). Prepare the same full set; bring the installment schedule for context.
Contract to Sell (CTS) followed by later DOAS: DST applies upon the conveyance deed (the DOAS). Keep copies of the CTS for context; the 30-day CGT clock aligns with the DOAS date, while DST follows the monthly filing rule.
Dación en pago / exchange: DST still applies; attach the dation/exchange deed, valuation support, and any offset/settlement documents.
Judicial sale/auction: Attach the Certificate of Sale/Court Confirmation/Final Deed; the BIR will treat the confirming instrument that effects the transfer as the taxable document.
Related-party or below-market price: Expect the BIR to use FMV. Prepare robust valuation documents and ensure identity/relationship disclosures match your affidavits and corporate certificates.

6) End-to-end process (property ONETT)

Gather IDs, TINs, title/Tax Decs, valuation proofs, authority papers.
Compute DST (and CGT/CWT as applicable).
Accomplish Form 2000-OT (and Form 1706 for CGT or withholding forms for CWT).
Pay DST (and other taxes) within the statutory windows.
Submit ONETT dossier; respond to any BIR valuation/identity clarifications.
Receive eCAR(s).
Register with Registry of Deeds (bring eCAR, deed, IDs, transfer tax proof, RPT clearance, etc.) and secure the new title.

7) Common red flags and how to avoid them

Mismatched names/dates across IDs, title, and deed → prepare Affidavit of Discrepancy/PSA-corrected records.
No TIN for a party → secure the TIN before filing; BIR will not process ONETT without it.
Expired/old valuations → make sure Tax Declarations are latest; print the zonal value that corresponds to the sale date.
Uncleared encumbrances on title → get bank release/cancellation first or be ready to file them at RD alongside transfer.
Estate not settled → pay/settle estate taxes and produce the estate eCAR or acceptable settlement docs before a sale by heirs is recognized.
Late filing → DST surcharges/interest apply; CGT/CWT penalties also block eCAR.

8) Quick checklists you can use

Buyer/Seller master checklist (real property)

BIR Form 2000-OT accomplished
Payment proof for DST
Notarized DOAS (complete, legible)
IDs & TINs of both parties
Title CTC (TCT/CCT) (latest)
Tax Declarations (land & improvements) (latest)
Zonal value printout & Tax Dec FMV (sale date)
SPA/Corporate authority (if applicable)
Civil status proofs/consents (if applicable)
RPT receipts/clearance (usually for RD)
Encumbrance/mortgage release (if any)
Estate/settlement docs (if heirs/estate are parties)
ONETT/eCAR request packet

Valuation mini-kit (attach to the file)

Computation sheet: selling price vs zonal vs Tax Dec FMV → highest
DST math: ₱15 per ₱1,000 (or fraction) of base
CGT/CWT computation (if applicable)
Notes on peculiarities (corner lot, multiple parcels, mixed-use)

9) Frequently asked questions

Q: Is DST the same as transfer tax at the LGU? A: No. DST is a national tax (BIR). Transfer tax and registration fees are local/registry charges. You generally need both to transfer title.

Q: We underdeclared the price—will BIR accept it for DST? A: The BIR will compare selling price with FMV and will use the highest. Under-declaration doesn’t reduce DST and risks penalties.

Q: Can we pay DST later, after CGT? A: You can’t get eCAR until all applicable taxes (CGT/CWT/VAT and DST) are paid. Delaying DST invites surcharges/interest and processing delays.

Q: The deed is notarized abroad—any special requirement? A: Ensure the deed (or SPA) is apostilled/consularized, with proper authentication and taxpayer IDs for parties.

Q: Do we need the latest Tax Declaration before paying DST? A: Yes, bring the latest Tax Decs for land and improvements; they support the FMV used in DST computation and BIR evaluation.

10) One-page action plan

Fix the date of the deed (sets your filing windows).
Collect IDs/TINs, title, Tax Decs, and zonal value.
Compute the tax base (highest of price vs FMVs) and DST (₱15/₱1,000).
Accomplish Form 2000-OT and pay within the deadline.
File the ONETT packet (with CGT/CWT as applicable) and secure eCAR.
Transfer at the Registry of Deeds with eCAR, transfer tax proof, and registry requirements.

If you want, share (1) property type and location, (2) deed date, (3) selling price, and (4) the Tax Dec/zonal values. I can draft a filled-out computation sheet and a document pack checklist tailored to your RDO.