Creation and Dropping of Alphanumeric Tax Code on Microfinance NGOs and DST in BIR Form 2000-OT under RA No. 10963

November 5, 2018REVENUE MEMORANDUM ORDER NO. 003-19SUBJECT: Creation and Dropping of Alphanumeric Tax Code (ATC) on Microfinance Non-government Organization (NGOs) and Documentary Stamp Tax (DST) in BIR Form 2000-OT under Republic Act (RA) No. 10963, Otherwise Known as Tax Reform for Acceleration and Inclusion (TRAIN) Law    TO:Collection Agents, Revenue District Officers and Other Internal Revenue Officers Concerned I. OBJECTIVE:To facilitate the proper identification and monitoring of tax collections from Microfinance NGOs and Documentary Stamp Tax in BIR Form No. 2000-OT (Documentary Stamp Tax Declaration/Return — One Time Transactions) pursuant to RA No. 10963. AScHCDII. THE FOLLOWING ATCs ARE HEREBY CREATED: ATCDescriptionTax RateLegal BasisBIRForm No.IC210Preferential tax rate on Microfinance NGOs2%Sec. 20 of RA No. 106931702QRR No. 3-20171702MX Sales, Agreements to Sell, Memoranda of Sales, Deliveries or Transfer of Shares or Certificate of Stock Sec. 52 of RA No. 109632000-OTDO102a. In case of stock with par valueP1.50/P200.00  DO125b. In case of stock without par value50% of DST paid on original issue  DO122Deeds of Sale, Conveyances, and Donation of Real PropertyP15.00/P1,000.00Sec. 69 of RA No. 109632000-OT III. THE...