RMC No. 48-2024 — Prescribing the policies and procedures in the proper manner of accomplishing the new version of the Monthly Documentary Stamp Tax Declaration/Return (BIR Form 2000 version 2018) Digest | Full Text | Annex A-D

REPUBLIC OF THE PHILIPPINES BUREAU OF INTERNAL REVENUE TNTIIYT

BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE National Office Building Quezon City RECORDS MGT. DIVISION Gya APR 01 2R24

APR 0 1 2024

REVENUE MEMORANDUM CIRCULAR NO. .48_- 0 23

SUBJECT : Prescribing the Policies and Procedures in the Proper Manner of Stamp Tax Declaration/Return (BIR Form 2000 version 2018) Accomplishing the New Version of the Monthly Documentary

TO All Revenue Officials, Employees and Other Concerned

manner of accomplishing the new version of the Monthly Documentary Stamp Tax Declaration/Return (BIR Form No. 2000 version January 201 8), considering that there are three different methods of collecting the documentary stamp tax (DST), namely: This Circular is hereby issued to assist the concerned taxpayers on the proper

a Electronic Documentary Stamp Tax (eDST) System; b. Constructive Affixture; and c. Purchase of loose documentary stamps.

following policies and procedures under the said methods of collecting the DST: shall accomplish the new version of BIR Form No. 2000, in accordance with the Accordingly, all concerned taxpayers who shall file the return and pay the DST

ELECTRONIC DOCUMENTARY STAMP TAX (EDST) SYSTEM

A. POLICIES

1. All mandated taxpayers-users of the eDST System are required to use the electronic Filing and Payment System (eFPs) in the filing of the DST declaration/return and payment of the corresponding DST.

2. The DST declaration/return be accomplished separately for the payment of

advance deposits and for the declaration of the total DST due from all taxable documents that were made, signed, accepted or transferred during the month.

3. Advance deposits. regardless of its number of frequencies, may be paid at any time in order to maintain a sufficient balance that will cover the total tax due from all taxable documents at any given period, provided that these taxable documents were made, signed, accepted or transferred before the close of the month.

4. The DST declaration/return which is accomplished for purposes of declaring the monthly DST dues shall be filed only once but not later than five (5) days after the close of the month when the taxable documents were made, signed, accepted or transferred.

B. PROCEDURES

1. Filing of Advance Payment for Crediting to the eDST System:

a. Accomplish the fields for the necessary basic information in Items 1-12;

b. Click the box for "eDST System" in Item 13 "Mode of Affixture":

c. Fill out the table under Schedule 3 - "Summary of DST Payments/Purchases for the Month.

i. Under the columnar heading "Payment Date/s", indicate the intended actual date of payment of the advance deposit;

ii. Under the columnar heading "Payment Reference No./Official Receipt", indicate the phrase "FOR PAYMENT"; and

iii. Under the columnar heading "Amount Paid", indicate the intended amount of advance deposit.

d. Validate the return, submit the transaction and proceed to payment.

Note: 1. When accomplishing a suhsequent DST purposes, click the corresponding box for proceeding to Step "a" to "d" as enumerated declaration/return for advance Return ", change the field to zero (0.00) before above 15A "Balance Carried Over from Previous "NO" in Item 2 "Amended Return" and, in Iiem deposit

2. Please see the completed illustration of the procedures in Annex "A ".

2. Declaration of the Monthly DST dues:

a. Accomplish the fields for the necessary basic information in Items 1-12:

b. Click the box for "eDST System" in Item 13 "Mode of Affixture"

c. Indicate the amount in Item 15A - Balance Carried Over from Previous Return;

d. Fill-out the table under Schedule 1 -- Summary of Computation of Taxes Due for the Month";

Note: The total tax due will be automatically computed and forwarded to Item 14 "Tax Due for the Month ".

e. Accomplish the table under Schedule 3 -- Summary of DST Payments/ payments that should cover the DST dues for the month; Purchases for the Month in cases where there are undeclared advance

BUREAU OFINTERNAL'REVEN(E Note:The total of these advance paymenis will be D nTIYy 3 APR 01 2024 automatically computed and forwarded to Item 15C Advance Payment during the month and Item 2

RECORDS MGT. DIVISION 1

automatically populated, as well as Item 18 Total carried over to the Next Return) will he Amount Payable (Overpayment)/(Balance to be carried over to the next return). 16 Net Tax Payable (Overpayment)/(Balance to be

f. Validate the return and submit the transaction.

Note: Please see completed illustration of the procedures in Annex "B".

HI. CONSTRUCTIVE AFFIXTURE

A. POLICIES

1. This mode of affixture applies to private taxpayers, including eDST eBIRForms Package facility); mandated taxpayers in case of unavailability of the eDST Systemj government agencies (GAs), local government units (LGUs) and other instrumentalities, whether thru manual filing or online filing (i.e. eFPS and

2. Under Revenue Memorandum Circular (RMC) No. 100-2023 and the documentary stamps at least once a week, or as soon as their collection not later than the fifth (5th) day following the calendar month. in Cash Examination issued by the Commission on Audit, all GAs, LGUs. and other instrumentalities shall remit their collections from the sale of reaches the amount of ten thousand pesos (P10,000.00). Further, regardless of the frequency of remittances, these taxpayers shall file a single tax return Revised Cash Examination Manual Chapter II -- Laws and Rules Relevant

B. PROCEDURES

a. Accomplish the fields for the necessary basic information in Items 1-12;

b. Click the box for "eDST System"" in Item 13 "Mode of Affixture":

c. Fill-out the table under Schedule 1 -- Summary of Computation of Taxes Due for the Month":

Note: The total tax due will be automatically computed and forwarded to Item 14 "Tax Due for the

Month ".

d. For GAs/LGUs and Other Instrumentalities, accomplish the table under Documentary Stamps, pursuant to RMC No. 100-2023, as follows: Schedule 4 -- Summary of Remittance from Collection on Sale of Loose

BUREAU OF INTERNAL REVENUEAuthorized Agent Bank 34 nTi APR 01 2024 M Remittance Date/s(MM/DD/YYYY) RCO Code Amount Remitted "Column Heading of Schedule 4 Remittance Date(s) Amount Remitted Authorized Government Depository Bank(AGDB) branch Code National Collecting Office (NCO) Information to bc Filled-out

RECORDS MGT. DIVISION U 3

e. Validate the return, submit the transaction and continue to payment if applicable.

Note: Please see completed illustration of the procedures in Annex "C"

III. LOOSE DOCUMENTARY STAMPS

A.POLICY

existing revenue issuances. shall be accomplished ONLY by all concerned Special Revenue Collecting Officers (SRCO)/Revenue Collection Officers (RCOs) of this Bureau, using the authorized to sell loose documentary stamps and remit its proceeds to the Tax Identification Number (TIN) of the concerned RDO, who are duly AGDB, within five (5) days after the close of each week, in accordance to Under this method of collecting DST, BIR Form No. 2000 version 2018

B. PROCEDURES

a. Accomplish the fields for the necessary basic information in Items 1-12;

b. Click the box for "eDST System" in Item 13 "Mode of Affixture":

c. Fill-out the table under Schedule 4 - "Summary of Remittance from Collection on Sale of Loose Documentary Stamps";

d. Validate the return and submit the transaction

Note: Please see completed illustration of the procedures in Annex "D"

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.

rOMF D. LUMAGUI, JR Compnissioner of Internal Revenue

J-5

BUREAU OF INTERNA! 3148 APR 01 2024 NTTO RFVFNU}

RECORDS MGT. DIVISION TUITA TUU