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DST under TRAIN Law

RULES AND REGULATIONS IMPLEMENTING THE DOCUMENTARY STAMP TAX RATE ADJUSTMENT UNDER REPUBLIC ACT NO. 10963, OTHERWISE KNOWN AS THE “TAX REFORM FOR ACCELERATION AND INCLUSION (TRAIN) LAW”

R.R. No. 4-2018 | 2017-12-19

REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF FINANCE
BUREAU OF INTERNAL REVENUE
Quezon City
 
December 19, 2017
 
REVENUE REGULATIONS NO. 4-2018
 
SUBJECT: Rules and Regulations Implementing the Documentary Stamp Tax Rate Adjustment Under Republic Act No. 10963, Otherwise Known as the “Tax Reform For Acceleration and Inclusion (TRAIN) Law”
 
TO : All Revenue Officials, Employees and Others Concerned
 
SECTION 1. SCOPE. - Pursuant to the provisions in Section 4 and Section 244 of Republic Act No. 8424 and Section 84 of Republic Act No. 10963, these regulations are hereby promulgated to implement the rate adjustment of...