REVENUE MEMORANDUM CIRCULAR NO. 112-2024 issued on October 15, 2024, clarifies the guidelines on proper sale and affixture of loose documentary stamps to taxable documents under Revenue Memorandum Circular (RMC) No. 92-2024.

The presentation of the original copy of the duly signed taxable document before the taxpayer may be allowed to purchase loose documentary stamp shall not apply to Tax Clearance Certificate (TCC) applications. Thus, taxpayers applying for TCC shall be allowed to purchase a loose documentary stamp as part of documentary requirements under BIR Citizen’s Charter.