REVENUE MEMORANDUM CIRCULAR NO. 100-2023 issued on October 4, 2023 clarifies certain issues in the remittance procedures for Documentary Stamp Tax (DST) under Section 3 of Revenue Regulations No. 2-2023.
For government agencies or instrumentalities whose collections of DST are directly deposited/remitted daily or weekly, as the case may be, to the respective branches of Land Bank of the Philippines (LBP), the Bureau of Treasury-Bureau of Internal Revenue (BTr-BIR) clearing account of the National Treasurer with LBP shall be used, with details as follows:
| BTR- BIR Clearing Account Number | Account Name |
|---|---|
| 3402282915 | BTR BUREAU OF INTERNAL REVENUE DOC STAMP |
For Revenue Collection Officers (RCOs) of the Bureau, on the other hand, the existing BTr-BIR Clearing Account (i.e., Account No. 3402-2803-94) shall still be used in their remittance of DST collections to LBP.
Regardless of the number of frequencies of deposit/remittance of the DST collection during the calendar month, a single tax return (Documentary Stamp Tax Declaration/Return [BIR Form No. 2000, version January 2018]) shall be filed by the government agencies or instrumentalities not later than the fifth (5th) day following the calendar month.
Pending the revision of BIR Form No. 2000, version January 2018 and for purposes of
securing the necessary information on the frequent DST remittances to LBP, Schedule 4-Summary of Remittance from Collection on Sale of Loose Documentary Stamps of the said form shall be accomplished temporarily by filling-out the information under the columns described as follows:
| Column Heading of Schedule 4 | Information to be Filled-out |
|---|---|
| RCO Code | National Collecting Office (NCO) Code |
| Remittance Date/s (MM/DD/YYYY) | Remittance Date/s (MM/DD/YYYY) |
| Authorized Agent Bank | Authorized Government Depository Bank (AGDB) branch |
| Amount Remitted | Amount Remitted |
The eBIRForms Package facility shall be used by all concerned government agencies or
instrumentalities in the filing of BIR Form No. 2000. However, with respect to certain government agencies or instrumentalities that are mandated to use the Electronic Filing and Payment System (eFPS) facility, the eBIRForms Package facility shall be used temporarily considering that BIR Form No. 2000, version January 2018 is not yet available in the eFPS.
All concerned BIR Revenue District Offices shall monitor the DST collections from constructive affixture by the government agencies or instrumentalities under their respective jurisdictions, and accordingly coordinate such collections with the Bureau’s Revenue Accounting Division, for purposes of reconciliation with the BTr and proper crediting in the collection books.