RMC No. 100-2023

This circular clarifies DST remittance procedures under Section 3 of RR No. 2-2023. Government agencies or instrumentalities that deposit/remit DST collections daily or weekly to Land Bank of the Philippines must use the BTr-BIR clearing account of the National Treasurer (Account No. 3402282915, 'BTR BUREAU OF INTERNAL REVENUE DOC STAMP'), while BIR Revenue Collection Officers continue using the existing BTr-BIR Clearing Account (No. 3402-2803-94). Regardless of how many times DST is remitted in a month, agencies file a single BIR Form No. 2000 (January 2018 version) by the 5th day after the calendar month. Pending revision of the form, Schedule 4 is temporarily filled out with substitute column information (e.g., NCO Code, AGDB branch), and the eBIRForms Package is used for filing, even by agencies mandated to use eFPS because the form is not yet available there. RDOs must monitor DST collections from constructive affixture and coordinate with the Revenue Accounting Division for reconciliation with the BTr.