RMC No. 56-2025 — Amending certain provisions of Revenue Memorandum Circular No. 92-2024 on the payment and affixture of loose documentary stamps to taxable documents prior to notarization to align with Sections 188, 193 and 201 of the National Internal Revenue Code of 1997, as Amended (Tax Code)

Bringing In Revenues for Nation-Building BUREAU OF INTERNAL REVENUE REPUBLICOF THE PHILIPPINES DEPARTMENT OF FINANCE National Office Building Quezon City 1 JUN 2025 PILIPINAS BAGONG

REVENUE MEMORANDUM CIRCULAR NO. 0 5 6 - 2 0 2.5

SUBJECT Amending Certain Provisions of Revenue Memorandum

Documentary Stamps to Taxable Documents Prior to Notarization to Align with Sections 188, 193, and 201 of the National Internal Revenue Code of 1997, as Amended (Tax Code) Circular No. 92-2024 on the Payment and Affixture of Loose

TO :All Internal Revenue Officials, Employees and Others Concerned

BACKGROUND:

Memorandum Circular (RMC) No.92-2024 with Sections 188, 193, and 201 of the Tax Code, specifically on the payment and affixture of loose documentary stamps to taxable documents prior to notarization. This Circular is issued to amend and align the provisions of Revenue

Supreme Court reminding the notaries public to strictly comply with Paragraph 2, Section and collection functions, a Memorandum dated November 15, 2024 was issued by the 201 of the Tax Code,viz: To assist the Bureau of Internal Revenue (BIR) in its tax enforcement, assessment

subject to documentary stamp tax unless the proper documentary oaths shall add his jurat or acknowledgment to any document stamps are affixed thereto and cancelled." "No notary public or other officer authorized to administer

No. 92-2024 (additions underlined): The following amendments are hereby introduced to some provisions of RMC

I Guidelines on the Payment and Affixture of Loose Documentary Stamps

1 This Circular covers the payment and affixture of loose documentary

stamps to the following taxable documents:

BY y Reco BUREAU OFINTERNALREVENUE ADMINUNIT- JUN 10 2025 MANAGEMENT DIVISIOA IME 10:u G On each certificate of damages or otherwise. and on every other certificate or document issued by any customs officer. marine surveyor, or other person acting as such, and on each certificate issued by a notary public. and on each certificate of any description required by law or by rules or regulations of a public office, or which is issued for the purpose of giving information, or

BIR National Office Bldg. Senator Miriam Defensor-Santiago Avenue,Diliman, Quezon City Trunkline: 8981-7000 ;8929-7676 Website: www.bir.gov.ph

b. Powers of attorney to perform any act whatsoever, except acts establishing proof of a fact, and not otherwise specified in Section 188 of the Tax Code: and

connected with the collection of claims due from or accruing to the Government of the Republic of the Philippines. or the government of any province, city or municipality.

2. The affixture of loose documentary stamps to taxable documents shall not apply to the following:

a. b. Taxable documents issued in the regular operations of mandated One-Time Transaction (ONETT);

C. Certificates covered by the Constructive System/Receipt System taxpayers-users of the Electronic Documentary Stamp Tax (eDST) System of the BIR: and

(CS/RS) under Revenue Regulations (RR) No. 2-2023.

3. Loose documentary stamps shall only be purchased from and sold by authorized Specialized Revenue Collecting Officers (SRCO)/Revenue Collection Officers (RCO assigned at the Revenue District Office or the General Service Division (GSD) at the National Office of the BIR.

In order that the amount of the daily proceeds from sale of loose of documentary stamps for the day. The SRCO/RCO or GSD shall use the issuance of said receipts, and the inclusive series of the loose documentary Reconciliation of the Integrated Tax System (CBR-ITS)/Collection, Remittance and Reconciliation of the Internal Revenue Integrated System System (MRCOS and/or the Collection Officer Receipting Device (CORD), shall be generated by the SRCO/RCO or GSD covering all sales stamps sold shall be indicated in the "REMARKS" field of the MRCOS. (CRR-IRIS), an electronic Revenue Official Receipt (eROR) or manual ROR, in case of unavailability of the Mobile Revenue Collection Officer Taxpayer Identification Number (TIN) of the Revenue District Office in the documentary stamps are uploaded as collections to the Collection and Bank

4 A single piece of loose documentary stamp shall only be purchased from

and sold by the SRCO/RCO or GSD,as the case may be, for each taxable document with DST due not exceeding P30.00. In addition, the SRCO/RCO or GSD shall undertake the following procedures:

G Require the presentation of the original copy of the duly signed

taxable document to which the documentary stamp tax is to be affixed:

b. Affix the loose documentary stamp to the lower portion of the

taxable document;

RECONDSNAGEMENTDIVISION BuREA OFINTERNALREVENUE

1 Sec. 193 of the Tax Code. JUN 10 2025 Page 2 of 4

Y ADMIN UNIT- M (0:2)

Cancel the stamp by writing two lines across the stamp and extending to portions of the document to which it is affixed, and it unreusable. In case of unavailability of a perforating device, it indicating the date of affixture thereto by perforation as to render shall be sufficient that the date of affixture may be indicated through a mechanical dater, rubber stamp or by hand writing; and

d. Release the taxable document with the duly cancelled

documentary stamp.

two or more pieces of loose documentary stamps, provided that the However, for those taxpayers who issue taxable documents with tax due of not more than Php30.00 such as schools, universities, notaries public. except those taxpayers who are using the eDST System and those taxpayers covered by RR No. 2-2023, they shall be allowed to purchase following requirements shall be complied with:

a. The taxpayer shall submit to the SRCO/RCO or GSD a written letter

purchase of loose documentary stamps, with the following addressed to the BIR with the taxpayer's official letterhead duly signed by the taxpayer or its authorized representative requesting the information:

I Name and address of the requesting taxpayer:

I. Iv. Number of loose documentary stamps being purchased; Taxpayer Identification Number; The purpose for which the loose documentary stamps shall be

V. Name of taxable document/s on which the loose documentary used;

Vi. stamps shall be affixed to; and For notaries public:

(d) Expiration date of the commission (a) The Roll of Attorney's Number; b c Serial number of the commission of the notary public; and Name of the notary public as exactly indicated in the commission:

42 RECORDS MANAGEMENTDIVISION U OFINTERNALREVENUE In subsequent purchases, the previously purchased stamps shall be liquidated and included in the letter, as follows:

BY ADMINUNIT-2 jUN 10 2025 TIME: 1O:2S Beginning Balances Count Numbers Serial Count Purchased Stamps Date Count Stamps Affixed Covered Period Numbers Serial Count Ending Balances Numbers Serial

b The SRCO/RCO or GSD shall issue an eROR or manual ROR, as the

case may be, with the amount equivalent to the total value of the loose documentary stamps being purchased:

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C. The SRCO/RCO or GSD shall issue ONLY loose documentary stamps

sheets of stamps with one sheet assigned for single-piece purchases of in sequential serial numbers for bulk purchases of these stamps. stamps and the other sheet for bulk purchases of stamps; and Accordingly, the SRCO/RCO or GSD shall maintain two (2) separate

d Based on the information indicated in the purchase letters of the

taxpayers, a record in hard or soft copy, shall be maintained by the SRCO/RCO or GSD using the following format:

Name TP Address TIN Count Beginning Balance Serial Nos No. of Stamps Count Purchased Date Count No. of Stamps Affixed Covered Period Serial Nos. Count Ending Balance Serial Nos.

5. Original copies of surety bonds issued for excise tax purposes with documentary stamp imprinted by the eDST System shall not be accepted duly enrolled taxpayer to the eDST System and the DST due from the surety bond is deducted from the taxpayer's ledger in the said system. and recorded by the concerned offices of the BIR, unless the name of the issuing company has been validated from the concerned revenue office as a

I. Prohibition on Notarization of Taxable Documents without Required

Documentary Stamps

stamps have been affixed and cancelled, pursuant to Section 201 of the Tax Code. document subject to documentary stamp tax when the required documentary A notary public shall only add his/her jurat or acknowledgment to any

enjoined to give this Circular as wide publicity as possible. All internal revenue officials, employees and others concerned are hereby

This Circular shall take effect immediately.

CARECO 0 UOFINTERNALREVENUE S MANAGEMENTDIVISION

U

jUN 10 2025 O RC MEODMAGUI,JR issioner of Internal Revenue

BY ADMINUNIT TIME: 0-26

K-1-RBB

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