RMC No. 100-2023: Clarifies certain issues in the remittance procedures for Documentary Stamp Tax (DST) under Section 3 of RR No. 2-2023

Key points

1. Clearing accounts. Government agencies or instrumentalities that deposit DST collections daily or weekly to Land Bank of the Philippines branches use the BTr-BIR clearing account, Account Number 3402282915, named BTR BUREAU OF INTERNAL REVENUE DOC STAMP. Revenue Collection Officers keep using the existing BTr-BIR Clearing Account No. 3402-2803-94.
2. Single monthly return. Regardless of how often deposits are made in a month, one Documentary Stamp Tax Declaration/Return (BIR Form No. 2000, version January 2018) is filed not later than the fifth (5th) day after the calendar month.
3. Temporary use of Schedule 4. Pending revision of BIR Form No. 2000, Schedule 4 is filled out temporarily with the RCO Code or National Collecting Office Code, remittance dates, the Authorized Government Depository Bank branch and the amount remitted.
4. Filing facility. Government agencies file BIR Form No. 2000 through the eBIRForms Package. Agencies mandated to use eFPS use eBIRForms temporarily because the form is not yet available in eFPS.
5. RDO monitoring. RDOs monitor DST collections from constructive affixture by agencies in their jurisdiction. They coordinate with the Revenue Accounting Division for reconciliation with the BTr and proper crediting.

Who is affected

• Government agencies and instrumentalities remitting DST
• Revenue Collection Officers
• Revenue District Offices

Deadlines and effectivity

• DST return due not later than the fifth (5th) day following the calendar month