RR No. 2-2023: Prescribes the use of constructive affixture of Documentary Stamp as proof of payment of Documentary Stamp Tax for Certificates issued by Government Agencies or Instrumentalities

Key points

1. Collection by agencies. Agencies use constructive affixture on DST-subject certificates and act as agents of the Commissioner for collecting and remitting the DST. The DST due is shown as an item in the government official receipt attached to the certificate. One receipt may cover two (2) or more certificates if each has a printed consecutive serial or control number on its face and the receipt shows those numbers and the total DST.
2. Remittance. The collected DST is remitted monthly by filing the Documentary Stamp Tax Declaration/Return (BIR Form No. 2000) and paying through BIR payment facilities on or before the fifth (5th) day of the following month.
3. Records and marking. Agencies keep a hard and soft copy record of issued receipts, updated daily and kept at their premises for BIR inspection. Each certificate also bears the phrase DOCUMENTARY STAMP TAX PAID with the receipt serial number and date.
4. Automated affixture. An agency planning an automated constructive affixture must be registered with the BIR where it is registered as a taxpayer. The BIR will issue procedures separately.
5. Transitory provisions. Agencies submit an Inventory List of Loose Documentary Stamp Tax to their RDO within thirty (30) days after effectivity, and switch to constructive affixture once the inventory is used up. Agencies with an existing automated system register it with the RDO within thirty (30) days after effectivity.

Who is affected

• Government agencies and instrumentalities issuing certificates subject to DST

Deadlines and effectivity

• DST remitted on or before the 5th day of the following month
• Inventory list and registration within thirty (30) days after effectivity