Bureau of Internal Revenue (BIR) has issued new guidelines that modifies how taxpayers comply with documentary stamp tax (DST) obligations under the Enhanced Electronic Documentary Stamp Tax (eDST) System.
Through Revenue Memorandum Circular (RMC) No. 107‑2026, published on October 1, 2026, the BIR clarified enrollment procedures, system usage requirements, safeguards for erroneous affixations, and protocols for addressing technical issues.
The agency is extending its digitalization agenda under BIR DARES, which aims to modernize tax administration, reduce compliance friction, and strengthen the integrity of electronic tax processes.
The eDST System is not new, but the enhanced version introduces stricter rules, clearer workflows, and mandatory enrollment for covered taxpayers by December 31, 2026.
The BIR’s latest issuance responds to recurring compliance challenges, including improper affixation of stamps, system downtime, and confusion among taxpayers—especially notaries public, financial institutions, and government agencies required to use the system.
Through standardized procedures and reinforced safeguards, the BIR seeks to ensure that DST compliance becomes more secure, predictable, and aligned with digital governance standards.
Changes Enforced by the New BIR Rules
RMC No. 107‑2026 provides clearer procedures for enrolling in the Enhanced eDST System, using the platform, and resolving common compliance issues.
The BIR emphasized that the enhanced system offers a secure and standardized electronic method for affixing documentary stamps, reducing reliance on manual processes and minimizing errors. Commissioner Charlito Martin R. Mendoza stated that the goal is to make DST transactions “easier and more reliable for taxpayers.”
The circular outlines requirements for covered taxpayers, including mandatory enrollment in the Electronic Filing and Payment System (eFPS) for filing BIR Form No. 2000 and paying DST.
Taxpayers must also attend a BIR orientation before using the system. The circular introduces safeguards for erroneous affixations, allowing refund claims for double or incorrect stamp applications.
It also provides protocols for addressing system downtime, connectivity issues, and unposted payments through the issuance of Trouble Ticket Numbers.
Notaries public must enroll individually and update their BIR registration classification to “Professional,” ensuring that their records reflect their authority to perform notarial services. The BIR reiterated that taxpayers have until December 31, 2026 to enroll, while newly registered taxpayers must enroll within 90 days of registration.
Revenue Regulations (RR) No. 28‑2025, the regulation that mandates use of the enhanced eDST system, provides additional context.
It explains that the enhanced system applies to banks, quasi‑banks, financial intermediaries, insurance companies, shipping and airline companies, pre‑need companies, educational institutions issuing taxable certificates, government agencies, and notaries public. It also details the two enrollment modules (Deposit and Non‑Deposit) and rules on loose documentary stamps.
Why BIR Updated the eDST Guidelines
The BIR’s updated guidelines respond to persistent issues observed.
Taxpayers have struggled with enrollment and system navigation, leading to delays and errors in DST compliance. Notaries public—who frequently affix documentary stamps—often lacked clarity on whether they should enroll individually or through their firms.
Moreover, technical issues such as system downtime and unposted payments created uncertainty and risk for taxpayers who needed proof of timely compliance.
By issuing RMC No. 107‑2026, the BIR aims to eliminate ambiguity, strengthen digital safeguards, and ensure that taxpayers understand their obligations.
The circular also supports the agency’s digital transformation agenda, which seeks to reduce manual processes, improve data accuracy, and enhance tax administration efficiency.
Mandatory Enrollment and System Requirements
Under RMC No. 107‑2026, all taxpayers covered by RR No. 28‑2025 must enroll in the Enhanced eDST System by December 31, 2026.
Newly registered taxpayers must enroll within 90 days of registration. Enrollment is done through the BIR website under eServices or through the official eDST portal. Taxpayers must also enroll in the Electronic Filing and Payment System (eFPS) to file BIR Form No. 2000 and pay DST.
Attendance in the BIR’s monthly orientation is required before using the system. These prerequisites ensure that taxpayers understand how the system works and how to comply with DST obligations electronically.
Pending enrollment, taxpayers must continue complying with DST obligations under existing rules. After the deadline, all covered taxpayers must use the enhanced eDST system.
Notaries Public: New Obligations and Compliance Requirements
Notaries public are among the most affected by the new guidelines.
They must enroll individually in the eDST system, even if employed by law firms or engaged as outsourced service providers. Their BIR registration must be updated to reflect the “Professional” classification and their authority to perform notarial services.
This requirement ensures accountability and prevents misuse of shared accounts. It also aligns with the BIR’s efforts to strengthen oversight of notarial transactions, which frequently involve taxable documents requiring documentary stamps.
Avoiding Erroneous Affixations and Technical Issues
The circular introduces safeguards to protect taxpayers from errors and technical problems.
Refund claims may be filed for double, multiple, or erroneous affixations. This is a significant improvement, as taxpayers previously faced difficulties correcting mistakes in stamp application.
For system downtime, connectivity issues, delayed responses, or unposted payments, taxpayers may secure a Trouble Ticket Number from the BIR Contact Center. This serves as proof that the incident was reported on time and protects taxpayers from penalties due to technical failures.
These safeguards reflect the BIR’s recognition that digital systems must be supported by clear protocols to ensure fairness and reliability.
Limited Use of Loose Documentary Stamps
The BIR continues to allow limited use of loose documentary stamps, but only for documents taxable under Section 188 of the Tax Code where DST does not exceed ₱30.
Multiple loose stamps cannot be affixed to cover higher tax amounts, and advance purchase of multiple loose stamps is generally prohibited.
This restriction ensures that loose stamps are used only for minor transactions and prevents misuse or stockpiling.
Why These Reforms Matter for Taxpayers
The enhanced eDST guidelines improve transparency, reduce compliance risks, and strengthen digital governance.
Taxpayers benefit from clearer procedures, stronger safeguards, and more predictable workflows. Notaries public gain clarity on enrollment and classification requirements. Financial institutions gain a standardized process for affixing documentary stamps.
The reforms also support the BIR’s digital transformation agenda, which aims to modernize tax administration, improve data accuracy, and reduce manual errors. Through a strengthened eDST system, the BIR enhances the integrity of DST compliance and supports broader efforts to digitize tax processes.
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