DST

Question 1

Original issue of shares

Answer 1

2 for every 200 of the par value or actual consideration for no-par shares

Question 2

Sale, barter, or exchange of shares of
stock listed and traded through the
local stock exchange

Answer 2

exempt

Question 3

Other sales agreement, agreement to
sell, memoranda of sales, delivery or
transfer of shares or certificates of
stock

Answer 3

PHP 1.50 for every PHP 200 of the par
value or 50% of the DST paid upon
original issuance of no-par shares

Question 4

Deed of sale, conveyance of real
property

Answer 4

PHP 15.00 for each PHP 1,000 of
consideration/value or fractional part
thereof

Question 5

Bills of exchange or drafts

Answer 5

PHP 0.60 on each PHP 200 of the issue
price

Question 6

Acceptance of bills of exchange and
others

Answer 6

PHP 0.60 on each PHP 200 of the face
value

Question 7

Foreign bills of exchange and letters of
credit

Answer 7

PHP 0.60 on each PHP 200 of the face
value

Question 8

Policies of annuities or other
instruments

Answer 8

PHP 1.00 on each PHP 200 of premium
or instalment payment

Question 9

Certificates

Answer 9

PHP 30.00 per certificate

Question 10

Warehouse receipts

Answer 10

PHP 30.00 per warehouse receipt (valued
at PHP 200 or more)

Question 11

Proxies

Answer 11

PHP 30.00 on each proxy of voting

Question 12

powers of attorney

Answer 12

PHP 10.00 on each power of attorney;
except acts connected with claims due
to/from the government

Question 13

Leases and other hiring agreements

Answer 13

PHP 6.00 for the first PHP 2,000 + PHP
2.00 for every PHP 1,000 thereafter

Question 14

Mortgages, pledges, and deeds of trust

Answer 14

PHP 40.00 for the first PHP 5,000 + PHP
20.00 on every PHP 5,000 thereafter

Question 15

Life insurance policy (PHP)

Does not exceed 100,000

Answer 15

exempt