How to pay capital gains tax and documentary stamp tax at the BIR

This is an actual process we went through when we processed the payment of capital gains tax (CGT) and documentary stamp tax (DST) with the Bureau of Internal Revenue (BIR)

1.) Fill-up the proper eBIR forms  1706 and 2000-OT (check BIR website)  and have a printout of these forms. You can do this at home thru online or offline which requires downloading of the app from the BIR website.

(indicate the name of the seller in the forms even if he/she is represented by an attorney-in-fact)

2.) At the BIR Revenue District Office (RDO), proceed to TIN Verification Section and fill-up Form 1904-Application for Registration, for both the seller and buyer.

3.) Next is at the ONETT (One-Time Transactions) section and have the taxes computed (thru a Computation Sheet) based on the Deed of Sale and Tax Declaration (Certified True Copy)

4.) Proceed to any of the RDO's Accredited Banks

-          (Better to know which bank submits/reports payments to BIR the earliest)

-          Fill–up deposit slips (1 for DST and 1 for CGT)

-          Submit the BIR forms 1706 and 2000-OT

-          Get Official Receipt of deposits and bank-stamped forms

5.) Back to BIR again. Secure and fill-up Form 0605 (Payment Form). Photocopy 2 copies. 

6.) Proceed to AAB and fill-up deposit slip (1 for each title) and pay P100 per title as Certification Fee. Attach 3 copies of forms

7.) Submit to ONETT – Original copies of Verified TINs, bank deposit slips and forms showing payment of Certification Fee, two copies of Deed of Sale (with special power of attorney, if any), original Tax Declaration, Certified True Copy of Title (must be nearest the time of transaction), Bank Deposit slips and Forms 1706 and 200-OT. And 1 set of photocopies of the same documents.

8.) Get Claim Slip with contact numbers for making follow-up calls.

9.) Claim the Certificate Authorizing Registration (CAR) and the original copies of the documents previously submitted. Make sure that what your receiving are original copies which would also be required by the Registry of Deeds. This will save you time and the hassle of returning to the BIR just to get the originals.