Summary
RMC No. 56-2025 amends certain provisions of RMC No. 92-2024 on paying and affixing loose documentary stamps to taxable documents before notarization, to align with Sections 188, 193 and 201 of the Tax Code.
Key points
- Covered documents and exclusions. The guidelines cover certificates and powers of attorney described in the Circular. They do not apply to One-Time Transactions (ONETT), documents issued in regular operations by eDST System users, or certificates under the Constructive System/Receipt System of RR No. 2-2023.
- Where stamps are sold. Loose documentary stamps are bought only from authorized SRCO/RCO at the Revenue District Office, or the General Service Division (GSD) at the National Office. Daily sales are covered by an eROR or manual ROR using the RDO’s TIN.
- Single stamps. One loose stamp is sold per taxable document with DST due not exceeding ₱30.00. The officer checks the signed original, affixes the stamp on the lower portion, cancels it with two lines and the date of affixture, and releases the document.
- Bulk purchases. Taxpayers issuing documents with tax due of not more than ₱30.00, such as schools, universities and notaries public, may buy two or more stamps, but not eDST users or taxpayers under RR No. 2-2023. They submit a signed letter with required details (for notaries: Roll of Attorney’s Number and commission information) and liquidate earlier purchases in later letters.
- Surety bonds and notarization. Original surety bonds for Excise Tax with eDST-imprinted stamps are accepted only if the issuing company is validated as an enrolled eDST taxpayer and the DST is deducted from its ledger. A notary public adds a jurat or acknowledgment only when the required stamps are affixed and cancelled, under Section 201 of the Tax Code.
Who is affected
- Schools and universities
- Notaries public
- Taxpayers buying loose documentary stamps
- Surety bond issuers using the eDST System
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.