Revenue Memorandum Order No. 13-2008, Dated March 13, 2008 of the Bureau of Internal Revenue

December 3, 2009 BLGF MEMORANDUM CIRCULAR NO. 016-09 TO : All Regional Directors of this Bureau; Local Treasurers of Metropolitan Manila; Provincial, City, and Municipal Treasurers; and All Others Concerned SUBJECT : Revenue Memorandum Order No. 13-2008, Dated March 13, 2008 of the Bureau of Internal Revenue For the information, guidance and implementation of all concerned is the Bureau of Internal Revenue (BIR) Memorandum Order (RMO) No. 13-2008, dated March 13, 2008, entitled "Prescribing the Policies, Guidelines and Procedures in the Collection, Affixture, Remittance and Reporting of Documentary Stamp Tax (DST) Through 'Constructive Stamping or Receipt System' on Certificates Issued by Government Agencies and its Instrumentalities including Local Government Units." RMO No. 13-2008, seeks to increase DST collections by mandating Government Agencies and Instrumentalities, including Local Government Units (LGUs), to use the "Constructive Stamping or Receipt System" in the payment of DST and the affixture of Documentary Stamp, and likewise provides policy directions to LGUs, specifically the Local Treasury Offices as the collecting arm of the LGUs. Accordingly, all Local Treasurers are hereby enjoined to implement subject RMO, a copy of which is attached hereto and forms part of this Circular. The Regional Directors of this Bureau are hereby instructed to disseminate this Circular together with a copy of subject RMO No. 13-2008, to all Provincial, City and Municipal Treasurers within their respective jurisdiction, for their implementation. For compliance. SaDICE (SGD.) MA. PRESENTACION R. MONTESA Executive Director Revenue Memorandum Order No. 013-08 March 13, 2008