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REVENUE REGULATIONS (RR) NO. 028-2025
| WHO | The regulation mandates the use of the enhanced eDST system for affixing documentary stamps on taxable documents by specific industries and entities, including: 1. Banks, quasi-banks, non-bank financial intermediaries, finance companies, insurance, surety, fidelity, or annuity companies. 2. Shipping and airline companies. 3. Pre-need companies on sale of pre-need plans (Section 186, Tax Code). 4. Educational institutions (issuance of taxable certificates such as Diploma, Transcript of Records, etc.). 5. National Government Agencies, GOCCs, LGUs (except barangays) for taxable certificates under Section 188 of the NIRC. 6. Notaries Public, including those in law firms and other offices. 7. Other industries as may be required by the Secretary of Finance upon recommendation of the Commissioner. |
| RELEVANT PROVISIONS | REQUIREMENT OF ONLINE ENROLLMENT ON THE USE OF eDST SYSTEM Taxpayers mandated to use the enhanced eDST System shall enroll online via www.bir.gov.ph. The system has two modules, take note that once enrolled in one module, switching to the other is not allowed. – Deposit Module: Requires advance deposit credited to the taxpayer’s ledger account; tax due is deducted for every printing of documentary stamp. – Non-Deposit Module: Allows immediate printing of documentary stamps; total tax dues for the month are remitted by the prescribed deadline. LIMITATIONS ON LOOSE STAMPS & CONSTRUCTIVE AFFIXTURE – Loose documentary stamps and constructive affixture are allowed only by exception and subject to CIR determination. – Loose stamps may only be affixed to documents with tax due of ₱30.00, except those covered by eDST or constructive affixture. – Affixing multiple loose stamps for tax due over ₱30.00 is prohibited. – Buying loose stamps for future use is prohibited, except as allowed by separate issuance EXCESS DEPOSIT IN CASE OF BUSINESS CLOSURE RDOs must validate excess deposit balances in eDST ledger accounts during closure examinations. In the case of excess deposits, this will be applied to outstanding DST liabilities, then other tax liabilities, and any remaining balance refunded to the taxpayer. IMPLEMENTATION OF eDST SYSTEM The enhanced eDST System may be implemented in phases as determined by the CIR through separate issuances. PROHIBITION ON SALE OF STAMPS MORE THAN ITS FACE VALUE No person shall sell documentary stamps for more than their face value. Violators face criminal and civil penalties. PROHIBITION OF USE OF PREVIOUSLY AFFIXED LOOSE DOCUMENTARY STAMP Reusing previously affixed loose stamps on another document is strictly prohibited. Stamps must be properly canceled per guidelines in RMC No. 092-2024, before releasing the taxable documents. |
| REPEALING CLAUSE | All inconsistent issuances, rules and regulations with any of the provisions of these Regulations are repealed, amended or modified accordingly. |
| EFFECTIVITY | These Regulations shall take effect after fifteen (15) days after publication in the Official Gazette or BIR official website, whichever comes first. |