REVENUE MEMORANDUM CIRCULAR NO. 26-2021 issued on February 24, 2021 extends until March 31, 2021 the deadline for submission of reportorial requirements on the exemption from Documentary Stamp Tax (DST) relief for qualified loans pursuant to Revenue Regulations (RR) No. 24-2020

    Per Revenue Memorandum Circular No. 22-2021, covered institutions are required to submit (in hard and soft copy) a summary of listing of all pre-existing loans, pledges and other instruments, which were granted extension of payment and/or maturity periods in relation to RR No. 24-2020, on the exemption from DST of loans extended or credits restructured granted by covered institutions for
loans falling due, or any part thereof, on or before December 31, 2020.