RMC No. 88-2018 — Announces the availability of the Revised BIR Form No. 2000 (Monthly Documentary Stamp Tax Declaration/Return) January 2018 (ENCS) Digest | Full Text | BIR Form No. 2000 | Guidelines

REPUBLIC OF THE PHILIPPINES

DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE

Quezon City October 16, 2018

REVENUE MEMORANDUM CIRCULAR NO. 8 8 - 2 0 1 8

SUBJECT Circularizing the Availability of the Revised BIR Form No. 2000 (Monthly Documentary Stamp Tax Declaration/Return) January 2018 (ENCS)

TO All Internal Revenue Officers, Employees, and Others Concerned

This Circular is issued to prescribe the revised BIR Form No. 2000 (Monthly Documentary Stamp Tax Declaration/Return) January 2018 (ENCS), hereto attached as Annex "A" which was revised due to the implementation of the Tax Reform for Acceleration and Inclusion (TRAIN) Law

The revised manual return is already available under the BIR Forms-Documentary Stamp Tax Return section of the BIR website (www.bir.gov.ph). However, it is not yet available in the Electronic Filing and Payment System (eFPS) and Electronic Bureau of Internal Revenue Forms (eBIRForms): thus, eFPS/eBIRForms filers shall continue to use the existing BIR Form No. 2000 in eFPS and in

Once the form is available in eFPS or already included in the new Offline eBIRForms Package, a Offline eBIRForms Package v7.1 in filing the Monthly Documentary Stamp Tax Declaration/Return. revenue issuance shall be released to announce the availability of the revised return.

applicable fieids. Payment of the tax due thereon for manual and eBIRForms filers, if any, shall be Manual filers shall download the PDF version of the form, print the form and fill out the

made thru:

a.) Manual Payment- Authorized Agent Bank (AAB) located within the territorial jurisdiction of the

Revenue District Office (RDO) where the taxpayer is registered. In places where there are no AABs, the return shall be filed and the tax due shall be paid with the concerned Revenue Collection Officer (RCO), thru MRCOS facility, under the jurisdiction of the RDO.

b.) Online Payment- Landbank of the Philippines (LBP) Linkbiz Portal, for taxpayers who have Thru GCash Mobile Payment

ATM account with LBP and/or holders of Bancnet ATM/Debit Card DBP Tax Online, for holders of VISA/Master Credit Card and/or Bancnet ATM/Debit Card

All concerned are hereby enjoined to give this Circular as wide a publicity as possible

BUREAU OF INTERNAL REVENUE 0 eawy

H-2 RECORDS MGT. DIVISION JUJGA NndTiIN OCT 16 2018 4:10 PM. e WJUJ Commissioner of Internal Revenue CAESAR R. DULAY 0 20 3 4 4