RR 2-2023

RR No. 2-2023 (April 13, 2023) replaces loose documentary stamps with a 'constructive affixture' system as proof of Documentary Stamp Tax (DST) payment on certificates issued by government agencies or instrumentalities. These agencies become agents of the Commissioner of Internal Revenue: they collect DST from applicants through a government official receipt (GOR), attach the GOR to the certificate as proof of payment, stamp 'DOCUMENTARY STAMP TAX PAID' with the GOR serial number and date on the certificate, remit the DST monthly by filing BIR Form No. 2000 on or before the 5th day of the following month, and maintain daily-updated hard and soft copy records of issued GORs for BIR inspection. One GOR may cover two or more certificates subject to conditions. Automated constructive affixture systems must be registered with the BIR, and transitory rules require reporting remaining loose stamp inventories to the RDO and registering existing automated systems within 30 days of effectivity.