BIR Ruling No. 210-15

June 19, 2015 BIR RULING NO. 210-15 RR No. 7-2009 Infant Jesus Montessori Center Philippines First St. Lakeside Park Subdivision San Pablo City Attention: Rodolfo B. Tamani School Comptroller Gentlemen : This refers to your letter dated July 9, 2014, requesting exemption from the mandatory enrollment in the Electronic Documentary Stamp Tax (eDST) System under Revenue Regulations (RR) No. 7-2009. It is represented that Infant Jesus Montessori Center Philippines has several schools located at 1) First Lakeside Park Subdivision, San Pablo City, 2) G. Luna St. Sabang, Lipa City, 3) Rizal St., Talisay, Batangas, and 4) Brgy. Gulang gulang, Lucena City; that the school's official enrollment lists for school year 2014-2015 is summarized as follows: 1) San Pablo City 55 2) Lipa City 72 3) Talisay, Batangas 41 4) Lucena 160 Total 328 ==== Based on the above representations, you now request that the school be exempt from the mandatory enrollment in the eDST System. In reply, please be informed that the implementation of eDST System for the payment and utilization of DST is envisioned to improve taxpayer service by developing a more convenient, efficient and secured system by giving taxpayers access to their own information via internet; monitor strictly the payments and utilizations of DST; ensure that the correct amount of DST due is imposed and duly stamped on the taxable document; and generate comprehensive reports on a timely basis for monitoring purposes. As such, certain industries, including educational institutions in respect to their issuance of taxable certificates such as Diploma, Transcript of Records, and other documents taxable as certificates under Section 188 of the Tax Code, are now mandated to use the web-based eDST System in the payment/remittance of their DST liabilities and the affixture of the prescribed documentary stamp on taxable documents. The school's claim that it be exempt from the enrollment in the eDST System because it is only a small school is definitely not a meritorious ground to justify its request. Taxes are paramount, and their efficient and timely collection, as much as their proper monitoring, are more important considerations in the implementation of the provisions of RR No. 7-2009. Thus, your request cannot be granted. Please be guided accordingly. Very truly yours, (SGD.) KIM S. JACINTO-HENARES Commissioner of Internal Revenue