RMO No. 25-2011: Prescribes the policies, guidelines and procedures in the issuance of certifications and the acceptance/encoding/ posting/remittance of certification fees and the corresponding Documentary Stamp Taxes collected by designated/ authorized Revenue Collection Officers, Collection Agents and Special Revenue Collecting Officers

Key points

1. Fee and DST. Each certification or certified true copy of a BIR document requested from a Revenue Region, RDO, LTDO or other BIR office is charged a certification fee of P100.00 and a P15.00 DST. No fee or DST is collected on certifications requested by BIR offices themselves.
2. Basis and requests. Fee and DST are charged per document or per set, regardless of number of pages. Requests must be signed by the taxpayer, an authorized signatory with proper identification for juridical persons, or a duly authorized representative, and are not processed until the fee and DST are paid.
3. How to pay. The fee is paid through the RCO, SRCO or an Authorized Agent Bank using BIR Form 0605, or through eFPS for large taxpayers and eFPS enrollees. The DST is paid by buying loose documentary stamps from an authorized RCO or SRCO.
4. Stamps and eDST. The loose stamp affixed on the certificate is sufficient proof of DST payment, but it must be cancelled as provided in Sec. 2.2.3 of Revenue Regulations No. 5-97. The eDST System under RR No. 7-2009 may not be used for these stamps.
5. Where to file and pay. Letter-requests are filed at the Administrative Section of the RDO and the Collection Section of the LTDO, and directly with the issuing office in other national and regional offices. Payment goes to the authorized SRCO at the General Services Division for the National Office, or to the RCO/SRCO in Regional Offices, or the nearest AAB or RCO in the RDO with jurisdiction if none is assigned.

Who is affected

• Taxpayers requesting certifications or certified true copies
• Revenue Collection Officers, Collection Agents and Special Revenue Collecting Officers