REVENUE MEMORANDUM CIRCULAR (RMC) NO. 056-2025
This Circular amends and aligns RMC No. 92-2024 with Sections 188, 193, and 201 of the Tax Code, focusing on the payment and affixture of loose documentary stamps (DST) to taxable documents prior to notarization.
The following amendments are hereby introduced to some provisions of RMC No. 92-2024 (additions underlined):
Guidelines on the Payment and Affixture of Loose Documentary Stamps
This Circular covers the payment and affixture of loose documentary stamps to the following taxable documents:
a. Documentary stamp tax applies to certificates issued by customs officers, marine surveyors, notaries public, or other authorized persons when such certificates provide information or serve as proof of fact, unless otherwise specified under Section 188 of the Tax Code and;
b. Powers of attorney are subject to tax, except when used for collecting claims due to the Philippine government or its local government units.
II. Prohibition on Notarization of Taxable Documents without Required Documentary Stamps
A notary public may only add his or her jurat or acknowledgment to any document subject to documentary stamp tax if the required documentary stamps have been affixed and canceled, in accordance with Section 201 of the Tax Code.