RMC No. 48-2024: Prescribing the policies and procedures in the proper manner of accomplishing the new version of the Monthly Documentary Stamp Tax Declaration/Return (BIR Form 2000 version 2018)

Key points

1. Three collection methods. These are the Electronic Documentary Stamp Tax (eDST) System, Constructive Affixture, and purchase of loose documentary stamps.
2. eDST System. Mandated users file and pay through the eFPS. The return is accomplished separately for advance deposits and for declaring the month’s total DST due, and advance deposits may be paid at any time. The monthly declaration is filed once, not later than five (5) days after the close of the month.
3. Constructive Affixture. It applies to private taxpayers, including eDST mandated taxpayers when the eDST System is unavailable, and to government agencies, LGUs and other instrumentalities. Filing may be manual or online through eFPS and eBIRForms.
4. Government remittances. Under RMC No. 100-2023 and the COA Revised Cash Examination Manual, government agencies and LGUs remit collections from documentary stamp sales at least once a week, or when collection reaches ₱10,000.00. They file a single return not later than the fifth day following the calendar month.
5. Loose documentary stamps. Only authorized Special Revenue Collecting Officers or Revenue Collection Officers accomplish BIR Form No. 2000 version 2018, using the RDO’s TIN. They remit proceeds to the Authorized Government Depository Bank within five (5) days after the close of each week.

Who is affected

• Taxpayers filing and paying Documentary Stamp Tax
• Government agencies and LGUs
• Special Revenue Collecting Officers and Revenue Collection Officers

Deadlines and effectivity

• eDST monthly return not later than five (5) days after the close of the month
• Constructive Affixture return not later than the fifth day following the calendar month
• Loose stamp proceeds remitted within five (5) days after the close of each week