Author MRTC

Introduction

REVENUE MEMORANDUM ORDER (RMO) NO. 042-2025

In light of Revenue Memorandum Circular (RMC) No. 056-2025 which amended and aligned the provisions of RMC No. 92-2025 with Sections 188, 193 and 201 of the 1997 Tax Code, as amended, this RMO is issued to:

  1. Prescribe the new policies and procedures relative to the sale of LDS by Revenue Collection Officers (RCO)/Special Collecting Officers (SCO);
  2. Prescribe the reports to be submitted to the concerned offices for monitoring purposes; and
  3. Delineate the roles and responsibilities of all concerned offices/officers for a more effective implementation thereof.

A. POLICIES AND PROCEDURES

     RCO/SCO shall:
    Sales of LDS amounting to ₱200 and belowRequire the Request for LDS Worth ₱200 and Annex A accomplished by the Taxpayer or his/her/its duly authorized representativeIndicate therein the serial number of the loose documentary stamp issued to the taxpayer
    Bulk sales of LDS worth more than ₱200Require the following:   Request letter from the taxpayer using his/her/its official letterhead, indicating the following:Name and address of the requesting taxpayer;Taxpayer Identification Number (TIN); Number of LDS being purchased; Purpose of which the stamps shall be used;Name of taxable document on which the LDS shall be affixed to; andFor notaries public:The role of Attorney’s number;Name of the notary public as exactly indicated in the commission Serial number of the commission; and Expiration date of the commissionPhotocopy of a valid government-issued identification cardSpecimen signature   *Two (2) separate sheets of stamps shall be maintained, with one sheet assigned for single-piece sale of stamps and the other sheet for bulk sale of stamps
    Subsequent purchase of bulk LDSRequire liquidation of the previously purchased stamps which shall be included in the letter
     RCO/SCO shall:
    Single piece of LDS for affixture to the taxable documentRequire the presentation of the original copy of the duly signed taxable document to which the LDS is to be affixed;Affix the LDS to the lower portion of the taxable document; Cancel the stamp by writing two (2) lines across the stamp and extending to portions of the document to which it is affixed and indicating the date of affixture thereto by perforation as to render it unreusable. In case of unavailability of a perforating device, it shall be sufficient that the date of affixture may be indicated through a mechanical date, rubber stamp or by handwritingRelease the taxable document with the duly cancelled documentary stamp
    Revenue Official ReceiptNot issued for sales of LDS
    RemittancePrepare three (3) copies of ONCOLL Payment Slip and the List of Deposited Collections – DST (Annex B of this RMO)Remit their DST collections on a more frequent basis in accordance with the provisions of the Revised Cash Examination Manual, Chapter II – Laws and Rules Relevant in Cash Examination issued by the Commission on Audit
    Filing of Monthly Documentary Stamp Tax Declaration / Return (BIR Form No. 2000 version 2018)Use TIN of the concerned RDO. A single BIR Form No. 2000 version 2018, regardless of the number of frequencies of deposit/remittance of the DST collections during the calendar month, shall be filed through the electronic Filing and Payment System (EFPS) not later than the 5th day of the following month

    B. DUTIES AND RESPONSIBILITIES

      PersonnelReports to prepare:Submit to:Frequency of submission
      RCO/SCOReport of Sales of LDS (Annex C) based on: Requests for LDS Worth ₱200 and Below; andInformation indicated in the purchase lettersChief, Collection Section/Supervisor of the SCODaily
      Report of Accountability for Accountable Forms (RAAF) (Annex D)Chief, Collection Section/Supervisor of the SCO through [email protected]After each and every remittance of collections
      PersonnelReports to prepare:Submit to:Frequency of submission
      Chief, Collection/ Section/ Supervisor of the SCO  Consolidated Report of Sales of LDS (Annex E)RDO for approval then subsequently submitted to the Collection Performance DivisionDaily
      Certification of Deposit of Proceeds of Sale of LDS (Annex F)Jointly signed with RDO and submitted to CPMDDaily
      Issue notice to RCO/SCO for any violation/s committed on prescribed rules and regulationsReport and suggest administrative sanctions for the violation/s committed by RCO/SCO to the RDO/Head Office 

      C. Revenue District Officer/Head of Concerned Office:

      1. Strictly monitor the actions of the RCOs/SCO relative to the sale of LDS to ensure:
        1. Chronological sequence of the issuance of the said stamps; and
        2. Accuracy of report of inventory of LDS
      2. Conduct frequent random audit and checking of the LDS issued and on hand by the RCOs/SCOs
      3. Receive and approve the Consolidated Report of Sales of LDS and certify the Certification of Deposits of Proceeds of Sale of LDS; and
      4. Recommend administrative sanctions for RCOs/SCOs frequently committing violations to the Regional Investigation Division/Internal Investigation Division

      LDS sold by RCOs/SCOs from February 1, 2025 up to the effectivity of this Order shall be reported and submitted to the Collection Performance Monitoring Division through the same aforesaid email address using the reports prescribed in Annexes G and H.

      Refer to the BIR website for the abovementioned annexes.