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REVENUE MEMORANDUM ORDER NO. 42-2025 issued on October 9, 2025 prescribes the amended procedures on the sale of loose documentary stamps by Revenue Collection Officers (RCOs)/Special Collecting Officers (SCOs) in relation to Revenue Memorandum Circular (RMC) No. 056-2025.

The sale of loose documentary stamps shall be made by an RCO assigned at the Revenue District Offices (RDOs) and SCOs assigned in the concerned Revenue Regional Offices/National Office, subject to the following policies and procedures:

a. For sale of loose documentary stamps amounting to P 200 and below, such shall be made through the accomplishment by the taxpayer or his/her/its duly authorized representative, of the Request for Loose Documentary Stamps Worth P200 and Below (Annex A of the Order). The RCO/SCO shall indicate therein the serial number of the loose documentary stamp issued to the taxpayer.

b. For bulk sales of loose documentary stamps worth more than P 200, a request letter from the taxpayer, such as notary public, school and university that issue several taxable certificates whose DST due is P 30.00 each, using his/her/its official letterhead together with a photocopy of a valid government-issued identification card and specimen signature, shall be required with the indication of the following:

i. Name and address of the requesting taxpayer;

ii. Taxpayer Identification Number (TIN);

iii. The number of loose documentary stamps being purchased;

iv. The purpose for which the stamps shall be used;

v. Name of taxable document on which the loose documentary stamps shall be affixed to; and

vi. For notaries public:
• The Rolle of Attorney’s Number;
• Name of the notary public as exactly indicated in the commission;
• Serial number of the commission of the notary public; and
• Expiration date of the commission

Only loose documentary stamps in sequential numbers for bulk sales of these stamps shall be issued. Hence, two (2) separate sheets of stamps shall be maintained, with one sheet assigned for single-piece sale of stamps and the other sheet for bulk sale of stamps.

c. In subsequent purchases of bulk loose documentary stamps by the taxpayer, the RCO/SCO shall require the liquidation of the previously purchased stamps which shall be included in the letter, following the format indicated in the Order.

d. In case of a single piece of loose documentary stamp for affixture to the taxable document, the RCO/SCO shall undertake the following procedures:

i. Require the presentation of the original copy of the duly signed taxable document to which the loose documentary stamp is to be affixed;

ii. Affix the loose documentary stamp to lower portion of the taxable document;

iii. Cancel the stamp by writing two (2) lines across the stamp and extending to portions of the document to which it is affixed, and indicating the date of affixture thereto by perforation as to render it unreusable. In case of unavailability of a perforating device, it shall be sufficient that the date of affixture may be indicated through a mechanical dater, rubber stamp or by handwriting; and

iv. Release the taxable document with the duly cancelled documentary stamp. 

e. The RCO/SCO shall not issue a Revenue Official Receipt for sales of loose documentary stamps. For the remittance thereof, the RCO/SCO shall prepare three (3) copies of ONCOLL Payment Slip and the List of Deposited  Collections – DST [Quality Form No. QF-RCO-01-00-2025.00 which shall be revived for this purpose (Annex B of the Order)].

f. The RCO/SCO shall remit their DST collections on a more frequent basis [e.g., at least once a week, or as soon as their collections shall reach the amount of Ten Thousand Pesos (P 10,000)]. This is in accordance with the provisions of the Revised Cash Examination Manual, Chapter II * Laws and Rules Relevant in Cash Examination issued by the Commission on Audit.

g. In filing the Monthly Documentary Stamp Tax Declaration/Return (BIR Form No. 2000 version 2018), the TIN of the concerned RDO shall be used by the said RCO. Regardless of the number of frequencies of deposit/remittance of the DST collections during the calendar month, a single BIR Form No. 2000 version 2018 shall be filed through the Electronic Filing and Payment System (eFPS) not later that the 5th day of the following month. Otherwise, statutory penalties shall be imposed.

The duties and responsibilities of the concerned BIR officials are specified in the Order.