A complete legal–practical guide (real property transfers)

1) What DST is, and when it applies

Documentary Stamp Tax (DST) is a national tax on certain instruments, including a Deed of Absolute Sale (DOAS) conveying real property. For deeds of sale of real property, DST is computed on the higher of:

the stated consideration (selling price),
the BIR zonal value, or
the fair market value (FMV) per latest Tax Declaration,

on the date of the deed.

Rate (rule of thumb): ₱15 for every ₱1,000 (or fraction thereof) of the tax base (≈ 1.5% effective rate).

Deadline (one-time transaction): On or before the 5th day following the close of the month when the deed was made/signed/accepted. Late payment triggers surcharge + interest + compromise.

You cannot transfer title at the Registry of Deeds (RD) without proof of DST payment (via BIR eCAR and/or stamped returns).

2) The three bundles you’ll prepare

You will typically submit (A) the transaction documents, (B) the valuation/supporting proofs, and (C) the party/identity/authority papers. Below is an exhaustive checklist tailored for DST on a DOAS of real property (land/house/condo).

A) Transaction documents (core)

Notarized Deed of Absolute Sale (original + copies), with complete technical description and clear consideration.
Acknowledgment/Receipt for any down payment or full payment (if separate).
Special Power of Attorney (SPA) if any party signs through a representative (notarized; consularized/apostilled if executed abroad).
If married sellers/buyers: Spousal consent/signature or proof of exclusive property (e.g., marriage settlement, judicial separation).
If seller is a corporation/partnership: Secretary’s Certificate/Board Resolution authorizing the sale and signatory.

B) Valuation & property support

Owner’s Duplicate Title (TCT/CCT) – photocopy for BIR; bring original for verification.
Certified true copy of title from the RD (recent issuance commonly required).
Latest Tax Declarations (land and improvements).
Certificate of No Improvement (if vacant lot) or Building/Improvement Tax Dec (if with house/building).
Real Property Tax (RPT) Clearance / latest RPT Official Receipts.
Zonal Value printout (BIR valuation table for the street/barangay; sometimes the RDO prints this).
Lot plan / vicinity map (useful if parcel is difficult to identify).

C) Parties’ IDs, TINs, and authority

Taxpayer Identification Numbers (TINs) of both seller and buyer (if no TIN, secure one before filing: BIR Form 1904 for one-time transactions).
Valid government-issued IDs (photocopies) of all signatories (and attorneys-in-fact).
Birth/Marriage Certificates (PSA) if needed to establish civil status or exclusive ownership.
For foreign parties: passport bio page; if residing abroad, apostilled/consularized SPA if using a representative.

3) Forms, returns, and proof of payment

For DST on a DOAS of real property (a one-time transaction under ONETT):

BIR Form 2000-OT (Documentary Stamp Tax – One-Time Transactions)
- Filled up and signed by the buyer or seller (either may file; practice varies by RDO—many list the buyer as the taxpayer).
- Attach the deed and valuation papers; compute base on highest of price/zonal/Tax Dec FMV.
- Pay at an AAB/eFPS/eBIR channel as applicable; obtain proof of payment (bank validation/eFPS confirmation).
Documentary Stamp Tax eCAR (or CAR reflecting DST)
- The RDO will evaluate and, upon full compliance and payment, issue eCAR(s) needed by the RD.
- For sales also subject to Capital Gains Tax (CGT) or Creditable Withholding Tax (CWT), BIR usually issues separate eCARs: one for income tax (CGT/CWT) and one for DST.

Practical tip: File and pay CGT/CWT (if applicable) and DST together under ONETT so the BIR can issue the full eCAR set in one pass.

4) Step-by-step (BIR to RD)

Assemble the file using Sections 2–3. Verify TINs exist.
Submit to the RDO – ONETT window (or e-queue): deed, IDs, titles, tax decs, RPT, valuation docs.
Assessment/Computation: RDO confirms tax base and DST due (Form 2000-OT).
Pay DST (and CGT or CWT if applicable) via AAB/eFPS; keep validated returns.
Secure eCAR(s) for DST (and CGT/CWT).
Proceed to the Local Treasurer for Local Transfer Tax (separate from DST).
Assessor: Transfer Tax Declarations to buyer’s name (some RDs want assessor step before; others after).
Registry of Deeds: Present deed, owner’s duplicate, eCAR(s), transfer tax proof, RPT clearance, and IDs. RD cancels old title and issues new TCT/CCT.

5) Special variations & add-ons

Condominium units: Add condo management clearance (no arrears) if required.
With mortgage: If sale is “subject to existing mortgage,” attach mortgage documents; RD may require mortgagee consent/clearance.
Multiple sellers/heirs: Attach extrajudicial settlement/court order/estate eCAR if you are selling estate property; DST for sale is separate from earlier estate taxes.
Corporate seller (ordinary asset): Expect CWT instead of CGT; still pay DST.
Installment sale: DST is still based on higher of price/zonal/Tax Dec FMV at execution (not on installments paid).

6) Worked DST example (for intuition)

Selling price: ₱3,900,000
Zonal value: ₱4,200,000
Tax Dec FMV: ₱3,500,000

Tax base = ₱4,200,000 (highest). DST = ₱15 per ₱1,000 → (₱4,200,000 ÷ 1,000) × ₱15 = ₱63,000.

Round up if there’s any fraction of ₱1,000.

7) Common red flags (that delay your DST/eCAR)

Missing TIN for any party. (Fix: file BIR 1904 first.)
Outdated Tax Declaration (FMV not current) or no improvement tax dec for built properties.
Unpaid RPT or missing RPT clearance.
Title discrepancies (name mismatches, marital status changes) without supporting civil registry papers.
Deed wording that obscures consideration or property identity (fix the deed/execute a Clarificatory Deed).
Late filing (expect surcharge/interest/compromise).
Foreign SPAs not apostilled/consularized.
Corporate authority not proven (no Board Resolution/Secretary’s Certificate).

8) Who is the “taxpayer” for DST?

By law, either party may be made liable; in practice, parties allocate DST by contract (e.g., “DST for buyer’s account”). BIR doesn’t enforce your private allocation—it only needs one compliant filing with supporting documents. Contractual allocation only matters between you (for reimbursement).

9) How DST interacts with other taxes/fees

Capital Gains Tax (CGT) – typically 6% on selling price/zonal/Tax Dec FMV (whichever is higher) when individual/corporation sells a capital asset (real property).
Creditable Withholding Tax (CWT) – when the property is an ordinary asset of the seller.
Local Transfer Tax – paid to the LGU.
Registry of Deeds fees – registration/entry/issuance. DST is separate from all of the above and is always required on a DOAS (unless a specific exemption applies under the NIRC or special laws).

10) Quick packing list (bring this to the RDO)

Notarized DOAS (with complete technical description).
TCT/CCT (owner’s duplicate) + CTC from RD.
Tax Declarations (land & improvements) + Certificate of No Improvement if vacant.
RPT Clearance/latest RPT ORs.
Zonal value printout / RDO valuation sheet.
Valid IDs of all signatories; TINs of buyer & seller (BIR 1904 if needed).
SPA (if represented) + apostille/consularization if executed abroad.
Corporate authority papers (if seller/buyer is a juridical entity).
BIR Form 2000-OT (filled) for DST; proof of payment once paid.
(Also) CGT/1706 or CWT returns and proofs (if applicable) for the eCAR set.

11) Practical tips to glide through

Name hygiene: Make all names and marital statuses match across title, IDs, deed, and tax decs; attach PSA documents for any variance.
Paginate & index your packet; RDOs love neat, tabbed sets.
Ask the ONETT desk how many sets they require to avoid repeat copying.
Date control: If the deed is already dated, move fast—DST is due by the 5th day after month-end.
Receipts: Keep all validated returns and eCAR printouts—the RD will ask for them.
Allocation clarity: Put “DST for the account of [party]” in the deed to avoid later quarrels (even though BIR only cares that it’s paid).

12) FAQs

Is DST based on the zonal value even if our selling price is lower? Yes—DST uses the highest of selling price, zonal value, or Tax Dec FMV.

Can we pay DST without paying CGT/CWT yet? Technically, yes, but the RD will not transfer title until the complete eCAR set (DST + CGT/CWT) is presented. Most RDOs process them together.

Who files Form 2000-OT? Either party may file; many RDOs prefer the buyer as the filing taxpayer for DST on conveyance.

What if the Deed is rescinded? File the proper rescission/cancellation deed and seek tax relief/credit—results vary by facts and timing; expect to present strong proof.

Is there DST if the transfer is a donation or via estate? Yes—donations and estate transfers have their own DST entries (and their own tax returns), separate from a sale. Don’t mix forms.

13) Bottom line

To pay DST on a Deed of Absolute Sale smoothly: assemble a clean documentary pack, file BIR Form 2000-OT on time using the highest value as base, pay, then secure the DST eCAR (and the income-tax eCAR) for RD transfer. Most delays trace to missing TINs, RPT arrears, name mismatches, and thin valuation support—fix those up front and you’ll be in and out of ONETT with minimal friction.

This guide is general information, not legal advice. For complex titles (estate/company/foreign involvement), have counsel review your packet before filing.