RMO No. 42-2025: Prescribing the Amended Procedures on Sale of Loose Documentary Stamps by Revenue Collection Officers (RCOs)/Special Collecting Officers (SCOs) in Relation to Revenue Memorandum Circular No. 056-2025

Key points

1. Who sells. RCOs assigned at RDOs and SCOs assigned in the concerned Revenue Regional Offices or National Office make the sales.
2. Sales of ₱200 and below. The taxpayer or an authorized representative fills out the Request for Loose Documentary Stamps Worth P200 and Below (Annex A). The RCO or SCO records the serial number of the stamp issued.
3. Bulk sales above ₱200. The taxpayer sends a letterhead request letter, with a photocopy of a valid government ID and specimen signature, giving name, address, TIN, number of stamps, purpose and the taxable document. Notaries public add their Roll of Attorney’s Number and commission details. Only stamps in sequential numbers are issued, with separate sheets for single and bulk sales. Later purchases require liquidation of earlier ones.
4. Affixing a single stamp. The officer checks the original signed document, affixes the stamp on the lower portion, and cancels it with two lines and the date of affixture. The document is then released.
5. Receipts and remittance. No Revenue Official Receipt is issued for these sales. Three copies of the ONCOLL Payment Slip and the List of Deposited Collections – DST (Annex B) are prepared. Collections are remitted at least once a week, or as soon as they reach ₱10,000.
6. Monthly return. A single BIR Form No. 2000 (version 2018) is filed through eFPS under the RDO’s TIN not later than the 5th day of the following month, regardless of how many deposits were made. Otherwise statutory penalties apply.

Who is affected

• Revenue Collection Officers and Special Collecting Officers
• Taxpayers buying loose documentary stamps, such as notaries public, schools and universities

Deadlines and effectivity

• Remittance: at least once a week, or when collections reach ₱10,000
• BIR Form No. 2000 filing: not later than the 5th day of the following month