Summary
RMC No. 154-2022 supersedes RMC No. 142-2019 on the Balance Adjustment facility of the Electronic Documentary Stamp Tax (eDST) System, for recovering DST erroneously deducted from the taxpayer’s ledger.
Key points
- When the facility applies. Balance Adjustment is available only for technical or system errors. For other reasons, such as wrongly encoded details or double affixture of DST, the tax credit or refund remedy under Sections 204(C) and 229 of the Tax Code applies.
- Request. The taxpayer-user files a written request with the Chief, Miscellaneous Operations Monitoring Division (MOMD), Collection Service, National Office, with documentary proofs of the incident.
- Processing time. MOMD checks completeness within twenty-four (24) hours, then endorses to the Administrative Systems Division (ASD) using Annex A. ASD returns the form within five (5) days, and the ACIR, CS approves or denies it.
- Result. MOMD notifies the taxpayer-user in writing or by email within one (1) working day from receipt of the form from the ACIR, CS. If approved, the adjustment is recorded in the eDST System, and if denied, reasons are stated. A non-technical error is denied and referred to tax credit or refund.
Who is affected
- Taxpayer-users of the eDST System
Deadlines and effectivity
- MOMD completeness check: within 24 hours
- ASD return: within five (5) days
- Notice of result: within one (1) working day
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.