Summary
RMO No. 13-2008 prescribes the policies and procedures for collecting, affixing, remitting and reporting Documentary Stamp Tax (DST) through the Constructive Stamping or Receipt System (CS/RS) on certificates issued by government agencies, including Local Government Units.
Key points
- Registration and role as agent. Government agencies (GAs) under the CS/RS register with the concerned Revenue District Office (RDO), and so does their logbook. The GAs act as agents of the Commissioner of Internal Revenue and remit the DST collected.
- Liability for late collection. A GA that fails to collect and remit the DST on time is liable for the tax, in addition to the penalties under the National Internal Revenue Code.
- Receipts and logbook. No separate Government Official Receipt (GOR) is issued for DST. The DST amount appears as an item in the GOR. The GA keeps a logbook of GORs issued, with dates, serial numbers, certifications issued, DST collected, date and bank of remittance, and amount remitted.
- Filing and payment. The DST Return (BIR Form No. 2000) is filed and the tax paid to an AAB within 5 days after the close of the month when the taxable documents were made, signed, issued, accepted or transferred.
- Reporting. The GA submits a report on DST collection and remittance to the concerned RDO for proper collection credit.
Who is affected
- Government agencies and instrumentalities, including Local Government Units, that issue taxable certificates
Deadlines and effectivity
- DST return and payment: within 5 days after the close of the month
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.