‍

RMC 92-2024 contains the following key provisions:

‍

Documents not subject to the affixture of loose documentary stamps

‍

1. One-Time Transaction (“ONETT”);
2. Taxable documents issued in the regular operations of mandated taxpayers-users of the electronic Documentary Stamp Tax (eDST) system of BIR; and 
3. Certificates covered by the Constructive System/Receipt System (CS/RS) under Revenue Regulation No. 2-2023 such as certificates issued by government agencies or instrumentalities.

‍

Purchase of loose documentary stamps

‍

Taxpayers are reminded that loose documentary stamps shall only be purchased from and sold by the authorized Specialized Revenue Collecting Officers (“SRCO”)/Revenue Collection Officers (“RCO”) from the national office or any Revenue District Office of BIR. To purchase these stamps, the following steps must be followed: 

‍

1. Purchase of loose DST not exceeding Two Hundred Pesos (PhP200.00)

‍

1. Submit a duly filled-up Annex E enumerating the taxable documents. 
2. Require the presentation of the original copy of the duly signed taxable document to which the DST is to be affixed. 

‍

2. Purchase of loose DST exceeding Two Hundred Pesos (Php200.00)

‍

1. Submit to the RCO a written letter with its official letterhead duly signed by the taxpayer or its authorized representative requesting the purchase of loose DST stamps with the following information:
   
   1. Name and address of the requesting taxpayer;
   2. Taxpayer Identification Number (“TIN”);
   3. Number of loose documentary stamps being purchased;
   4. The purpose for which the loose stamps shall be used; 
   5. Name of taxable document on which the loose stamps shall be affixed to; and 
   6. Contact Numbers or Information.
2. In case the requesting party is a notary public, he/she shall submit a photocopy of the Integrated Bar of the Philippines (“IBP”) ID and Notarial Commission and a certification from the law firm.
3. For an authorized representative, he/she must have an authorization letter from the notary public and a copy of his/her valid government ID.

‍

Disclaimer: This article is for informational purposes only and should not be considered legal advice. For specific guidance in requesting and purchasing documentary stamps, consult with a legal professional.

Padin & Partners Law Offices is a full-service law firm based in Cebu City, Cebu Philippines, that offers legal services such as notarization of documents, as well as payment and purchase of documentary stamps in Cebu City, Cebu, Philippines. For consultations: book an appointment or reach us at +63 (32) 316-1540 or +63 917 188 0361.