The Bureau of Internal Revenue (BIR) has issued new guidelines clarifying for covered taxpayers the procedures for complying with the requirements of its Enhanced Electronic Documentary Stamp Tax (eDST) System.According to a BIR statement issued on Wednesday, the guidelines are contained in Revenue Memorandum Circular (RMC) No. 107-2026, which was published on Oct. 1. They provide clearer procedures for enrolling in the system and using it, and for resolving common compliance issues.
‘The Enhanced eDST System gives covered taxpayers a secure and standardized electronic way to affix documentary stamps and comply with their DST obligations. By improving the electronic process and clarifying how the system should be used, we want these transactions to be easier and more reliable for taxpayers,’ BIR Commissioner Charlito Martin R. Mendoza said.
Under the circular, covered taxpayers must also enroll in the Electronic Filing and Payment System (eFPS) to file BIR Form No. 2000 and pay the documentary stamp tax. They should also attend the BIR orientation on the Enhanced eDST System before using it.
For notaries public, including those employed by law firms or other offices and those engaged as third-party or outsourced service providers, the circular requires them to enroll in the eDST System in their individual capacity and maintain their own eDST account.
They must also update their BIR registration classification to ‘Professional’ and ensure that their records reflect their authority to perform notarial services.
The circular also provides safeguards for erroneous documentary stamp affixations and technical problems. Refund claims may be filed for double, multiple, or erroneous affixations.
Taxpayers affected by system downtime, connectivity issues, delayed responses, or non-posting of payments may secure a Trouble Ticket Number from the BIR Contact Center as proof that the incident was timely reported.
Taxpayers required to use the Enhanced eDST System have until Dec. 31 to enroll, while newly registered taxpayers covered by the mandate must enroll within 90 days from the date of their BIR registration.
Pending enrollment, covered taxpayers shall continue to comply with their documentary stamp tax obligations under existing rules.
The Enhanced eDST System forms part of the BIR’s Digital and Data Transformation agenda under BIR DARES, aimed at modernizing tax administration and making compliance more efficient for taxpayers.