RR No. 2-2023 — Prescribes the use of constructive affixture of Documentary Stamp as proof of payment of Documentary Stamp Tax for Certificates issued by Government Agencies or Instrumentalities (Published in Manila Times on April 19, 2023)

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OE INTERNAL REVENUE NANTYYR 2:4oFN APR 13 2023

National Office Building Quezon City RECORDS MGt. dIVISION

2.. MAR 2023.

REVENUE REGULATIONS NO. 2-Z23

SUBJECT Prescribing the Use of Constructive Affixture of Documentary Stamp

Issued by Government Agencies or Instrumentalities as Proof of Payment of Documentary Stamp Tax for Certificates

TO All Internal Revenue Officers and Others Concerned

hereby promulgated to prescribe the use of constructive affixture of documentary stamp as proof of payment of Documentary Stamp Tax (DST) on certificates issued by government National Internal Revenue Code (NIRC) of 1997, as amended, these Regulations are agencies or instrumentalities. SECTION 1. SCOPE. - Pursuant to the provisions of Sections 244 and 245 of the

the terms herein provided are defined as follows: SECTION 2. DEFINITION OF TERMS. - For purposes of these Regulations,

Constructive Affixture of Documentary Stamp -- refers to the attachment certificate. agencies or instrumentalities evidencing payment of the DST on the taxable of the original copy of the government official receipt issued by government

b. Agency of the Government -- refers to any of the various units of the

distinct unit therein. (Section 2, Revised Administrative Code of 1987) government-owned or controlled corporations, or a local government or a Government, including a department, bureau, office, instrumentality, or

Instrumentality -- refers to any agency of the National Government, not administering special funds, and enjoying operational autonomy, usually institutions and government-owned or controlled corporations. (Section 2. integrated within the department framework vested with special functions or jurisdiction by law, endowed with some if not all corporate powers, through a charter. This term includes regulatory agencies, chartered Revised Administrative Code of 1987)

d. Certificate -- refers to the document issued by any government agency or a fact. instrumentality for the purpose of giving information or establishing proof of

SECTION3.USEOF CONSTRUCTIVEAFFIXTURE OF DOCUMENTARY STAMP. - In lieu of the loose documentary stamps, all government

agencies-or instrumentalities shall be:constituted-as-agents of the-Commissioner-of-Internal- agencies or instrumentalities shall use the constructive affixture of documentary stamp as defined herein on the certificates they issue which are subject to DST. These government

Revenue for the collection and remittance of such DST to the Bureau of Internal Revenue (BIR).

attached to the taxable certificate as proof of payment of the tax. collect from their applicants the corresponding amount of DST due thereon which shall be indicated as one of the items in the government official receipt. The said receipt shall be For every issuance of certificate, the government agencies or instrumentalities shall

certificates shall be allowed, subject to the following conditions: The use of one government official receipt in order to cover two (2) -or more

a A serial or control number shall be printed and consecutively assigned -for every

issuance of certificate and the same shall be conspicuously located on the face thereof.

b. The serial or control numbers of the certificates and the total amount of DST] due, among others, shall be clearly indicated in the government official receipt.

facilities of the BIR on or before the fifth (5th) day of the following month. Declaration/Return (BIR Form No. 2000) and paying the tax through the available payment The collected DST shall be remitted monthly by filing the Documentary Stamp Tax

government official receipts shall be maintained by the government agency or each government official receipt: instrumentality, in hard and soft copy, which shall contain the following information for SECTION 4. MAINTENANCE OF RECORD. - A record of all issued

Serial or control number of the government official receipt b. Serial or control numbers of certificates covered in the government official

d. Name of.applicant to the certificate C Date of issue Description of the certificate receipt (In case of two or more certificates issued in one receipt)

f Amount of DST collected

This record shall be updated daily and kept at all times at the premises of the government agency or instrumentality premises, for purposes of inspection and verification by the authorized representatives of the BIR.

UANT te

2:40 Pn. APR 13 2023 J{

WJ RECORdS MGt. DIVISION

SECTION 5. STAMPING OF DST DETAILS. - The government agencies or instrumentalities, in addition to the affixture of government official receipt shall stamp or

the taxable certificate the phrase "DOCUMENTARY STAMP TAX PAID", including print in a clear and readable manner which shall be located conspicuously on the face of the_serial number.,and.date of-the government-official-receipt,-as illustrated-below.

"DOCUMENTARY STAMP TAX PAID:

(GOR SERIAL NUMBER) (DATE OF PAYMENT)

SECTION 6. AUTOMATION OF CONSTRUCTIVE AFFIXTURE OF

with the BIR where the government agency or instrumentality is registered as a taxpayer by the BIR. DOCUMENTARY STAMP. - In case a government agency or instrumentality intends tc implement an automated constructive affixture of documentary stamp, it shall be registered A revenue issuance prescribing the procedures for this purpose shall be separately issued

provisions shall be strictly observed: SECTION 7. TRANSITORY PROVISIONS. - The following transitory

1. A list (Inventory List of Loose Documentary Stamp Tax - Annex "A") of

effectivity of these Regulations. Upon the exhaustion of the inventory, the Regulations shall be immediately implemented by the government agency possession of all government agencies or instrumentalities as of the constructive affixture of documentary stamp prescribed by these or instrumentality. the remaining physical inventory of loose documentary stamps in the effectivity of these Regulations shall be submitted to the RDO where they are duly registered as taxpayers, within thirty (30) days after the date of

2. Any government agency or instrumentality with an existing automated the RDO where it is duly registered as a taxpayer, within thirty (30) days after the date of effectivity of these Regulations. constructive affixture of documentary stamp shall register the same with

SECTION 8. PENALTIES. - Any violation of these Regulations shall be subject

amended, and applicable regulations issued by the BIR. to the corresponding penalties under the pertinent provisions of the NIRC of 1997, as

SECTION 9. REPEALING CLAUSE. - AIl existing rules and regulations or

repealed, amended or revoked accordingly. parts thereof, which are inconsistent with the provisions of these Regulations, are hereby BUREAU OF H HALREWENdE

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1 APR 1 3 2023

RECORDS MGT: DIVISION Ce

days immediately after its publication in a newspaper of general circulation. SECTION 10. EFFECTIVITY. - These Regulations shall take effect fifteen (15)

BENJAMIN E. DIOKNO Secretary of Finance

MAR 2 9 2023

Recommending Approval:

Co ROMEO D. LUMA&U, JR. Mmissioner of Internal Revenue 003502 M BUREAUDF HNTERNAL REVENUE NNTr 2:46"PW APR 1'3 2823 Y

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