Use of Constructive Affixture of Documentary Stamp as Proof of Payment of Documentary Stamp for Certificates Issued by Government Agencies or Instrumentalities
DOF Memorandum • Department of Finance • DOF Memoranda • May 30, 2023
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May 30, 2023 DOF MEMORANDUM TO : Heads of Offices This Department Heads of Bureaus/Attached Agencies Department of Finance SUBJECT : Use of Constructive Affixture of Documentary Stamp as Proof of Payment of Documentary Stamp for Certificates Issued by Government Agencies or Instrumentalities Pursuant to the provisions of Sections 244 and 245 of the National Internal Revenue Code (NIRC) of 1997, as amended, and as prescribed under Revenue Regulations (RR) No. 2-2023 dated 29 March 2023, which took effect on 05 May 2023, please be informed of the use of constructive affixture of documentary stamp as proof of payment of Documentary Stamp Tax (DST) on certificates issued by government agencies or instrumentalities . cSEDTC Please refer to the attached RR 2-2023 dated 29 March 2023, for guidelines, procedures, and transitory provisions. Any violations of these regulations shall be subject to the corresponding penalties under the pertinent provisions of the NIRC of 1997, as amended, and applicable regulations issued by the BIR. For compliance. (SGD.) BENJAMIN E. DIOKNO Secretary of Finance ATTACHMENT Revenue Regulations No. 2-2023 March 29, 2023
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