REVENUE MEMORANDUM CIRCULAR NO. 1-2010 issued on January 8, 2010 defers the implementation of Revenue Regulation (RR) No. 7-2009 relative to the Electronic Documentary Stamp Tax (eDST) System.
The full implementation of RR No. 7-2009 on the use of the eDST to replace the Revenue Collection and Verification System (RCVS) using the Documentary Stamp Tax Electronic Imprinting machine (DSEIM) was suspended until February 28, 2010.
During the interim period of suspension, all concerned taxpayers are advised to adopt the Constructive Stamping/Receipt System (CS/RS) of DST under Revenue Memorandum Order No. 14-2008, and in accordance with the additional procedures and guidelines enumerated hereunder:
A. For Large Taxpayer/Selected Non-Large Taxpayers mandated to file and pay through Electronic Fund Transfer Instruction System (EFTIS) and the Electronic Filing and Payment System (eFPS)
a. For universal and Commercial Banks EFTIS Using EFTIS Facilities:
i. Access EFTIS through a designated processor and input transaction and transmit
to the Banko Sentral ng Pilipinas (BSP) for debiting to the taxpayer’s account;
ii. Print transmittal from BSP for the approved transaction;
iii. Attach/affix to the taxable document/facility/Proof Sheet/transaction and other
similar documents evidencing transaction the duplicate copy or the certified true
copy of the DST return/transmittal/proof of payment of DST; and
iv. Stamp the phrase “DST PAID” to all the documents, also indicating the date of
payment.
b. For eFPS Taxpayers:
i. Access the BIR website (https://www.bir.gov.ph) and select the eFPS icon;
ii. Log on the eFPS using the Taxpayer Identification Number (TIN), username and
password;
iii. Click file return option on the menu;
iv. Select the form (form 2000) and fill it up;
v. Select the File Return Link in the user menu page;
vi. Proceed to ePayment;
vii. Attach/affix to the taxable document/facility/Proof Sheet/Transaction and
other similar documents evidencing transaction the duplicate copy or the
certified true copy of the bank validated DST return/proof of payment of
DST; and
viii. Stamp the phrase “DST PAID” to all the documents, also indicating the date of
payment and deposit slip number/filing reference number.
B. For Other Taxpayers
i. Accomplish the DST Declaration/Return (BIR Form No. 2000). Ensure that Part II,
Section A of the said form is fully and correctly filled up.
ii. File the DST Return with the AAB within the territorial jurisdiction of the Revenue
District Office (RDO) which has jurisdiction over the residence or principal place of business of the taxpayer. Fill up the deposit slip indicating the transaction or Alphanumeric Tax Code for which the DST payment was due and pay the DST collection within five (5) days after the close of the month when the taxable documents were made, signed, issued, accepted or transferred.
iii. Affix to the taxable document/facility/Proof Sheet/Transaction and other similar documents evidencing transaction the duplicate copy or the certified true copy of the bank validated DST return/proof of payment of DST.
iv. Stamp the phrase “DST PAID” to all the documents, also indicating the date of payment and deposit slip number/filing reference number.
Effective January 1, 2010, the use of the DSEIMs is already discontinued and that the advance purchase of DST for future application under the CS/RS is no longer allowed. Any unloaded balance of DST purchases will be transferred to the eDST System after the conduct of verification by the concerned BIR Offices.