Documentary stamp duty is a tax on documents, instruments, loan contracts and securities attesting to the acceptance, transfer, sale or transfer of a bond, right or property case. The DST refund (form 2000-OT) must be filed within five (5) days after the end of the month in which the taxable transaction was made. For example, if the lease was entered into and signed on July 15, 2014, the DST will be due on August 5, 2014. Under the National International Income Code (NIRC), stamp duty (DST) is levied on documents, instruments, loan contracts and securities, and, in the event of acceptance, transfer, sale and transfer of the commitment, right or property, collection and payment, as well as, with respect to the transaction thus carried out, taxes relating to the corresponding stamp, which in the following sections of this title have been signed, accepted or transferred, collected and paid by the person performing the same transaction, if the document is written, signed, issued, accepted or transferred when the undertaking or law is of Philippine or property source in the Philippines, and the same period during which such a deed takes place or the transaction occurs whenever a portion of the taxpayer is exempt from tax. , the other part: who is not tax-exempt, directly taxable. 2. In the case of the electronic stamp tax system (eDST), tax payers mandated to pay the web-based eDST system for the payment/transmission of temporary work debts and the provision of the document stamp and the tax payers who pay, depending on their choice, DST obligations through the eDST system in accordance with the tax rules (RR) 7-2009; and leasing is more of a debt than a lease. A kind of commitment that rents personal property. The simple act of extending credit is already a means of facilitating a loan or paying, on behalf of the lessor, certain assets rather than cash in exchange for the final amortization to the lessor, including the profit margin. Section 179 of the NIRC, as amended, covers all debt securities. Therefore, any agreement reached under the financing lease is subject to the SSD as amended in this section of the NIRC. (RMC 46-2014) For the sale of real estate, leases and mortgages, the DST should be paid by the DST to the Authorized Agent Bank (AAB) of the RDO, which is responsible for locating the property.