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Revenue Memorandum Circular · RMC

RMC No. 112-2024 Digest

To clarify the guidelines on the proper sale and affixture of loose documentary stamps to taxable documents under RMC No. 92-2024, specifically providing that the original-copy presentation requirement does not apply to Tax Clearance Certificate (TCC) applications.

Bureau of Internal RevenueIndependent research copy
Document type
RMC
Number
112
Year
2024
Text quality
Not specified

Document text

Reference copy · verify against the official source
RMC No. 112-2024, issued on October 15, 2024, clarifies the guidelines under RMC No. 92-2024 on the proper sale and affixture of loose documentary stamps to taxable documents. It provides that the requirement to present the original copy of the duly signed taxable document before a taxpayer may be allowed to purchase a loose documentary stamp does not apply to Tax Clearance Certificate (TCC) applications. Taxpayers applying for a TCC shall be allowed to purchase a loose documentary stamp as part of the documentary requirements under the BIR Citizen's Charter.