Pursuant to Revenue Regulations (RR) No. 02 - 2023, loose documentary stamps are now replaced with the constructive affixture of documentary stamps as proof of payment of the DST on the certificate issued by the government for the purpose of establishing proof of a fact. Such constructive affixture means the attachment of the original copy of the official government receipt and stamping on the certificate the words "Documentary Stamp Tax Paid”, indicating both the serial number and the date of payment.

Further, such official receipt must indicate the amount of DST collected. The use of one (1) official receipt to cover two (2) or more certificates is allowed if the following items are clearly indicated on the face of the receipt:

  • The serial or control number printed and consecutively assigned for every issuance of a certificate
  • The serial or control numbers of the certificates and the total amount of DST due, among others

Required Maintenance of Record

For purposes of BIR audit, a record of all official receipts issued is updated daily and always kept at the premises of the government agency or instrumentality, in hard and soft copy, consisting of the

  • Serial or control number of the official receipt
  • Serial or control numbers of certificates covered in the official receipt, in case of 2 or more certificates issued in one receipt
  • Date of issue
  • Name of applicant for the certificate
  • Description of the certificate
  • Amount of DST collected

Automation of the Constructive Affixture of Documentary Stamp

If automated, it shall be duly registered with the BIR where the government agency or instrumentality is registered as a taxpayer. A separate revenue issuance prescribing the applicable procedures for such shall be issued by the BIR.

Filing of the DST Return

The collected DST shall be remitted monthly by filing the BIR Form No. 2000 and paying the tax through the BIR available payment facilities on or before the 5th day of the following month.

Please be guided accordingly.



P&A Grant Thornton

Certified Public Accountants

P&A Grant Thornton is the Philippine member firm of Grant Thornton International Ltd


As published in SunStar Cebu, dated 29 July 2023