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RMO No. 83-98: Prescribes the policies and procedures for the implementation of an Automated Database for Documentary Stamps Metering Machine with Encryption

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Summary

RMO No. 83-98 sets the policies and procedures for an Automated Database for Documentary Stamps Metering Machine with Encryption.

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Key points

  1. Use of encrypted metering machines. Those authorized to use documentary stamps metering machines will use the new machines with encryption. They apply for registration through the supplier.
  2. Constructive stamping discontinued. Buying and affixing Documentary Stamps through constructive stamping on taxable document transactions or receipts is no longer authorized.

Who is affected

  • Persons authorized to use documentary stamps metering machines

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.

Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.