RMC No. 112-2024 — Clarification on the guidelines on proper sale and affixture of loose documentary stamps to taxable documents under Revenue Memorandum Circular No. 92-2024

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Quezon City @ RUREAY OF INteRNeN RENenUE L GCT 15 2024 an GFMET I NT DIVISION t *

Bringing in Revenues for Nation-building BY Atatv uNIy - YIME: Ss

October 02. 2024

REVENUE MEMORANDUM CIRCULAR NC 112-2024

SUBJECT Memorandum Circular (RMC) No. 92-2024 Clarification on the Guidelines on Proper Sale and Affixture of Loose Documentary Stamps to Taxable Documents under Revenue

TO All Revenue Officials, Employees and Other Concerned

This circular is hereby issued to clarify that the provision on RMC No. 92-2024

TCC shali be allowed to purchase a loose documentary stamp as part of documentary shall not apply to Tax Clearance Certificate (TCC) applications. Thus, taxpayers applying for requirements under BIR Citizen's Charter. specifically No. 3(a) thereof requiring the presentation of the original copy of the duly signed taxable document before the taxpayer may be allowed to purchase loose documentary stamp

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

UMACUI, JR ner of Internal Revenue

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