Reminder on the Adherence of the "Constructive Stamping or Receipt System" and Guidelines in the Collection and Remittance of Documentary Stamp Tax (DST)

April 26, 2023

OCA CIRCULAR NO. 168-2023

 

To address the challenges posed by loose documentary stamps for the payment of the Documentary Stamp Tax (DST), first and second level courts are reminded to follow the policy of "Constructive Stamping or Receipt System" 1 based on the Bureau of Internal Revenue (BIR)'s Revenue Memorandum Order No. 13-2008 dated 13 March 2008. This system eliminates the need for actual posting of the documentary stamp in the taxable document.

The following guidelines shall therefore be OBSERVED for the collection and remittance of the DST:

1. DST shall be INCLUDED in the collection of legal fees for the issuance of a certification 2 in the amount of thirty pesos (PHP30.00); 3

1.1 The concerned personnel shall ensure that the document is subject to DST. It is important to note that there are documents that are not subject to DST, such as, but not limited to, certificate of oaths administered by any government official in his official capacity or acknowledgement by any government official in performance of his official duty, written appearance in any court by any government official in his official capacity, papers and documents filed in court by or for the national, provincial, city or municipal governments, affidavit of poor persons for the purpose of proving poverty, etc. as stated in BIR Revenue Regulations No. 13-2004 dated 23 December 2004;

2. The DST shall be RECEIPTED and RECORDED under the General Fund account of the Bureau of the Treasury (BTr); HTcADC

3. The Deposit/Remittance of collections shall be DEPOSITED to the Land Bank of the Philippines (LBP) Clearing Account Number 3402-2844-20 under the Account Name "BTr-Regular Fund," using the Oncoll Payment Slip provided by the LBP;

4. The Unified Account Code Structure (UACS) Organization Code of the Bureau of Internal Revenue 110030100000 shall be USED;

5. A mark that will identify that a DST has been paid/collected shall be PRINTED in the lower left portion of the certificate, the sample of which is attached as Annex "A". A certified true copy shall be attached to the taxable document;

6. The said marking shall not be printed in the certification if the party/litigant/requestor is exempt from the payment of legal fees or if DST is not required; and

7. The Judiciary Electronic Payment Solution (JEPS) shall be the preferred payment option in the assessment and payment of the related fees using the payment channel Union Bank Online or UBP Bills Payment (either through the Over-the-Counter payment or the UB Mobile App). CAIHTE

For guidance and compliance.

(SGD.) RAUL B. VILLANUEVACourt Administrator

ANNEX A

Republic of the Philippines

CERTIFICATION

This is to certify that per records, ____________________ Court Stenographer of Municipal Trial Court of ____________________ and was detailed in this office since February ___, 2001 has no pending Criminal/Civil and Administrative Case filed against her in this Court as of this day.

This certification is being issued as one of the documentary requirements in the processing of her compulsory retirement.

Given this 7th day of September 2022 at __________, __________.

____________________Clerk of Court VI

NOTED BY:

___________________Acting Presiding Judge

Footnotes

1. As defined in Section IV (1) of the Bureau of Internal Revenue's Revenue Memorandum Order No. 13-2008 dated 13 March 2008, "Constructive Stamping or Receipt System" is a system whereby constructive affixture is done by affixing to the taxable document/facility evidencing transaction the duplicate copy or certified true copy of the DST return (BIR Form No. 2000)/proof of payment of DST. For the purpose of this order, the corresponding DST shall be collected by the Government Agencies/Instrumentalities (Gas) and indicated as an item on the Government Official Receipt (GOR) that will be issued. The GOR shall then be attached to the certificate as proof of payment of DST.

2. These certificates are those falling under Section 12 of Revenue Regulations No. 4-2018 [Rules and Regulations Implementing the Documentary Stamp Tax Rate Adjustment under Republic Act No. 10963, Otherwise Known as the Tax Reform for Acceleration and Inclusion (TRAIN) Law] issued by the Bureau of Internal Revenue (BIR) of the Department of Finance (DOF) dated 19 December 2017.

3. Id.