Document Taxable Unit Tax Due Per Unit % of Unit

174 Original Issue of Shares of Stock P200.00 or fraction thereof 2.00 1%

with par value

Original Issue of Shares of Stock P200.00 or fraction thereof

without par value
Stock Dividend

175 Sales, Agreements to Sell, P200.00 or fraction thereof 1.50 0.75%

Memoranda of Sales, Deliveries
or Transfer of Shares or
Certificates of Stock

Stock without par value 50%

176 Bonds, Debentures, Certificate of P200.00 or fraction thereof 0.75 0.38%

Stock or Indebtedness issued in
foreign Countries
177 Certificate of Profits or Interest in P200.00 or fraction thereof 1 0.50%
Property or Accumulation

178 Bank Checks, Drafts, Certificate of On each Document 3

Deposit not bearing interest and
other Instruments

179 All Debt Instruments P200.00 or fraction thereof 1.5 0.75%

180 All Bills of Exchange or Drafts P200.00 or fraction thereof 0.6 0.30%

181 Acceptance of Bills of Exchange or P200.00 or fraction thereof 0.6 0.30%

order for the payment of money
purporting to be drawn in a
foreign country but payable in the
Philippines

182 Foreign Bills of Exchange and P200.00 or fraction thereof 0.6 0.30%
Letters of Credit

183 Life Insurance Policies If the amount of insurance exempt

does not exceed P100,000.00

If the amount of insurance 20.00

exceeds P100,000.00 but does
not exceed P300,000.00

If the amount of insurance 50.00

exceeds P300,000.00 but does
not exceed P500,000.00

If the amount of insurance 100.00

exceeds P500,000.00 but does
not exceed P750,000.00
 If the amount of insurance 150.00
exceeds P750,000.00 but does
not exceed P1,000,000.00

If the amount of insurance 200

exceeds P1,000,000.00

184 Policies Of Insurance upon P4.00 premium or fraction 0.5 12.50%

Property thereof
185 Fidelity Bonds and other Insurance P4.00 premium or fraction 0.5 12.50%
Policies thereof
186 Policies of Annuities or other P200.00 or fraction thereof 1 0.50%
instruments

Pre-Need Plans P200.00 or fraction thereof 0.4 0.20%

187 Indemnity Bonds P4.00 or fraction thereof 0.3 7.50%

Certificates of Damage or
otherwise and Certificate or
document issued by any customs
188 officers, marine surveyor, notary Each Certificate 30
public and certificate required by
law or by rules and regulations of
a public office
Warehouse Receipts (except if
189 Each Receipt 30
value does not exceed P200.00)

190 P1.00 and below cost of ticket

Jai-alai, Horse Race Tickets, lotto
or Other Authorized Number
Games
191
Bills of Lading or Receipts(except
charter party)
Proxies (except proxies issued
affecting the affairs of associations
192 or corporations, organized for
religious, charitable or literary
purposes)
Powers of Attorney (except acts
connected with the collection of
claims due from or accruing to the
193 Government of the Republic of
the Philippines, or the government
of any province, city or
Municipality)
194
Leases and other Hiring
agreements or memorandum or
contract for hire, use or rent of part thereof in excess of the
any lands or tenements or
portions thereof
Additional P0.20 on every .20 20%
P1.00 or fraction thereof if cost
of ticket exceeds P1.00
If the value of such goods
exceeds P100.00 and does not 2.00
exceed P1,000.00
If the value exceeds P1,000.00 20.00
Freight tickets covering goods,
merchandise or effects carried
as accompanied baggage of
passengers on land and water Exempt
carriers primarily engaged in
the transportation of
passengers
Each proxy 30
Each Document 10
First 2,000 or fractional part
6 0.30%
thereof
For every P1,000 or fractional
first P2,000 for each year of the 2.00 0.20%
term of the said contract or
agreement

195 Mortgage or Pledge of lands, First 5,000 40 0.80%

estate, or property and Deeds of On each P5,000 or fractional
Trust 20 0.40%
part thereof in excess of 5,000
 196 First 1,000 15 1.50%
Deed of Sale, Conveyances,
Donations of Real Property
For each additional P1,000 or
(except grants, patents or original
fractional part thereof in excess 15 1.50%
certificate of adjudication issued
of P1,000
by the government)

Charter parties and similar 1st 6 months

197 instruments if gross tonnage of P1,000.00 In
the ship, vessel or steamer is: excess + P
1,000 tons and below 100.00

Charter parties and Similar 1st 6 months

Instruments 1,001 to 10,000 tons P2,000.00 In
excess + P200.00

1st 6 months
Over 10,000 tons P3,000 In excess
+ 300

At the same rate

Stamp Tax on Assignments and
as that imposed
198 Renewals or Continuance of
on the original
Certain Instruments
instrument.
Taxable Base
Par value of shares of stocks

Actual consideration for the

issuance of shares of stocks

Par value of such stock

DST paid upon the original

issuance of said stock.

Par value of such bonds,

debentures, Certificate of
Stock or Indebtedness
Face value of such
certificates / memorandum

Issue price of any such debt

instruments or a fraction of
365 days for instrument with
term of less than 1 year

Face value of any such bill of

exchange or draft
Face value of such bill of
exchange or order or the
Philippine equivalent of such
value, if expressed in foreign
currency

Face value of such bill of

exchange or letter of credit or
the Philippine equivalent of
such value, if expressed in
foreign currency

Amount of Insurance
Amount of Insurance

Premium charged

Premium charged

Premium or installment
payment or contract price
collected
Premium or contribution
collected
Premium charged

Cost of the ticket

Value of such goods

Amount Secured

Amount Secured
 Consideration or Fair Market
Value, whichever is higher (if
government is a party, basis
shall be the consideration)

Registered gross tonnage