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With the implementation of the TRAIN Law all PCSO lotto prizes are taxed at 20 if the prize exceeds 10000. The documentary stamp tax has been doubled resulting in stamp taxes ranging from 150 to 300.
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Finally excise tax rates on all non-metallic minerals and quarry resources.
. These are the tax on lottery winnings and PCSO prizes documentary stamp tax and mining tax. Stamp Tax on All Bills of Exchange or Drafts. - On all bills of exchange between points within the Philippines or drafts there shall be collected a documentary stamp tax of Sixty centavos 060 on each Two hundred pesos 200 or fractional part thereof of the face value of any such bill of exchange or draft Section 57.
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