To address the unavailability of loose stamps and the technical and operational inadequacies of Documentary Stamp Electronic Imprinting Machine (DSEIM), the Revenue Memorandum Order (RMO) No. 13-2008 was issued to prescribe the use of Constructive System/Receipt Systems (CS/RS) for certificates issued by government agencies and its ...

PRESCRIBING THE POLICIES, GUIDELINES AND PROCEDURES IN THE COLLECTION, AFFIXTURE, REMITTANCE AND REPORTING OF DOCUMENTARY STAMP TAX (DST) THROUGH "CONSTRUCTIVE STAMPING OR RECEIPT SYSTEM" ON CERTIFICATES ISSUED BY GOVERNMENT AGENCIES AND ITS INSTRUMENTALITIES INCLUDING LOCAL GOVERNMENT UNITS *

Under Revenue Memorandum Circular (RMC) No. 100-2023 and the Revised Cash Examination Manual Chapter II – Laws and Rules Relevant in Cash Examination issued by the Commission on Audit, all GAs, LGUs, and other instrumentalities shall remit their collection from the sale of documentary stamps at least once a week, or as soon as their ...

2017年10月8日 · Defines the guidelines relating to registration of agricultural suppliers as marginal income earners and their exemption from the 1% Creditable Withholding Tax on …

2020年3月24日 · The Commissioner of Internal Revenue has issued a tax advisory dated 23 March 2020 which allows eDST System users-taxpayers to use Constructive Stamping/Receipts System (CS/RS) on all taxable documents pursuant to the provisions of Revenue Memorandum Order (RMO) No. 14-2008, provided that the payments as …

This Order is being issued to amend Section IV.A.1.a of RMO No. 25-2011 dated June 1, 2011 relative to the Taxpayer Identification Number (TIN) to be used by the Revenue District Offices (RDOS) in remitting and encoding collection of certification fees and loose documentary stamps collected by designated/authorized Revenue Collection Officers ...

BIR Revenue Memorandum Order No. 43-2011 amends the procedures for Revenue District Offices in remitting and encoding certification fees and documentary stamp taxes, streamlining the use of Taxpayer Identification Numbers for large taxpayers enrolled in the eFPS.

2024年8月30日 · Schools and universities who issue taxable documents with tax due of not more than P30, except those taxpayers using the eDST System and covered by Revenue Regulation (RR) 2-2023, are allowed to purchase two or more pieces of loose documentary stamps.

2019年1月31日 · The Commissioner of Internal Revenue has issued Revenue Memorandum Order (RMO) No. 3 – 2019 dated 5 November 2018 to create and drop ATCs to properly identify and monitor tax collections from Microfinance NGOs and DST in BIR Form No. 2000 – OT (Documentary Stamp Tax Declaration/Return – One Time Transactions).

2024年11月19日 · In Revenue Memorandum Circular (RMC) No. 092-2024, the BIR stated that only Specialized Revenue Collecting Officers (SRCO) or Revenue Collection Officers (RCO) assigned at the National Office and Revenue District Office (RDO) of the BIR are authorized to sell loose documentary stamps.