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Showing 120 results: BIR issuances on Documentary stamp tax

BIR issuances
No. of Issuance Subject Date of Issue Action
RMC No. 107-2026Clarification on Certain Issues and Concerns in the Implementation of the Enhanced Electronic Documentary Stamp Tax (eDST) System Pursuant to Revenue Regulations No. 28-2025Oct 1, 2026View
RMC No. 72-2026Clarifying the Tax Treatment of Transfers of Proprietary Club Shares held under Nominee or Trust Agreements, Dispensing with Prior Confirmatory Ruling Subject to Post-Audit VerificationJun 30, 2026View
RMC No. 64-2026Supplemental Guidelines on the Generation of Registration Seal Badge via the Online Registration and Update System (ORUS) for Taxpayers with No Updates on Certificate of Registration (COR) Pursuant to Revenue Memorandum Circular No. 38-2026Jun 18, 2026View
RMC No. 38-2026Prescribing the Issuance and Posting of the BIR Registration Seal Badge on Online Websites, E-Commerce or E-Marketplace Seller/Merchant's Page and Other Platforms, and Announcing the Availability of QR Code in the BIR Certificate of RegistrationApr 29, 2026View
RR No. 28-2025Implements the enhanced version of the Electronic Documentary Stamp Tax SystemDec 22, 2025View
RMO No. 42-2025Prescribing 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. 056-2025Oct 9, 2025View
RR No. 19-2025Implementing the Documentary Stamp Tax (DST) Rate Adjustments and Amendments to the Documents and Papers Not Subject to DST Under Republic Act No. 12214, Otherwise Known as the "Capital Markets Efficiency Promotion Act"Aug 5, 2025View
RMC No. 61-2025Circularizing Section 27 of RA No. 12214, titled "An Act Amending Sections 22, 24, 25, 27, 28, 32, 34, 38, 39, 42, 51, 52, 56, 57, 127, 149, 174, 176, 179, 190, 199, and 258 of Republic Act No. 8424, Otherwise Known as the National Internal Revenue Code of 1997, as Amended, and for Other Purposes"Jun 19, 2025View
RMC No. 56-2025Amending certain provisions of Revenue Memorandum Circular No. 92-2024 on the payment and affixture of loose documentary stamps to taxable documents prior to notarization to align with Sections 188, 193 and 201 of the National Internal Revenue Code of 1997, as Amended (Tax Code)Jun 10, 2025View
RR No. 2-2025Implementing the tax provisions of Republic Act No. 9267, otherwise known as "The Securitization Act of 2004"Jan 8, 2025View
RMC No. 112-2024Clarification on the guidelines on proper sale and affixture of loose documentary stamps to taxable documents under Revenue Memorandum Circular No. 92-2024Oct 15, 2024View
RMC No. 95-2024Clarifying certain issues on the filing of monthly Documentary Stamp Tax Declaration by Electronic Documentary Stamp Tax (eDST) taxpayers using BIR Form No. 2000 v 2018 pursuant to RMC No. 48-2024Aug 29, 2024View
RMC No. 92-2024Guidelines on the Proper Sale and Affixture of Loose Documentary Stamps to Taxable DocumentsAug 27, 2024View
RMC No. 89-2024Clarifying the taxability of income derived by Local Government Units engaged in proprietary functionsAug 13, 2024View
RMC No. 67-2024Clarifying the deadline for filing of Documentary Stamp Tax Return and payment of the corresponding taxesJun 18, 2024View
RMC No. 48-2024Prescribing 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)Apr 2, 2024View
RMC No. 11-2024Clarifying the tax treatment of lease accounting by lessees under Philippine Financial Reporting Standard 16 in relation to Sections 34(A), 34(K), 106, 108, 179, 194 of the Tax Code, as amended, Revenue Regulations (RR) No. 19-86, as amended, and RR No. 02-98, as amendedJan 22, 2024View
RMC No. 121-2023Announces the updated features and functionalities of the Online Registration and Update System (ORUS)Nov 29, 2023View
RMC No. 100-2023Clarifies certain issues in the remittance procedures for Documentary Stamp Tax (DST) under Section 3 of RR No. 2-2023Oct 4, 2023View
RR No. 2-2023Prescribes the use of constructive affixture of Documentary Stamp as proof of payment of Documentary Stamp Tax for Certificates issued by Government Agencies or InstrumentalitiesApr 13, 2023View
RMC No. 154-2022Supersedes the provisions of RMC No. 142-2019 circularizing the Electronic Documentary Stamp Tax (eDST) System’s Balance Adjustment facility as an option for recovery of erroneously deducted DSTDec 16, 2022View
RMO No. 37-2022Provides the policies and guidelines for the issuance of International Carriers Special CertificateSep 16, 2022View
RMC No. 35-2022Prescribes the tax treatment of Murabahah (Profit Disclosed Sale) and Tawarruq (Commodity Murabahah) as Islamic Banking Arrangements pursuant to the tax neutrality provision of RA No. 11439 (An Act Providing for the Regulation and Organization of Islamic Banks) and as implemented by RR No. 17-2020Mar 31, 2022View
RMC No. 6-2022Clarifies the Documentary Stamp Tax imposed under Section 175 of the 1997 Tax Code, as amended, on transfer of shares of stocksJan 18, 2022View
RMC No. 57-2021Circularizes Republic Act No. 11523 (An Act Ensuring Philippine Financial Industry Resiliency Against the COVID-19 Pandemic)May 3, 2021View