BIR Issues Guidelines for Government Remittance of DST

On 4 October 2023, the Bureau of Internal Revenue (“BIR”) issued Revenue Memorandum Circular No. 100-2023 to clarify certain issues in the remittance procedures for Documentary Stamp Tax (“DST”) under Section 3 of Revenue Regulations No. 2-2023. 

Section 3 of Revenue Regulations No. 2-2023 provides that collected DST shall be remitted monthly by filing the DST Declaration/Return (BIR Form No. 2000) and paying the tax on or before the fifth day of the following months using payment facilities authorized by the BIR. Despite this, the BIR has noted that certain government agencies remit their DST collections much more frequently, such as once a week or upon reaching a collection of PHP10,000, under the Revised Cash Examination Manual issued by the Commission on Audit. Additionally, these are deposited to Land Bank of the Philippines (“LBP”) branches under their existing accounts with the Bureau of Treasury (“BTr”), rather than with the BIR. Thus, these collections are not captured in the BIR’s Integrated Tax System/Internal Revenue Integrated System for accounting and monitoring purposes.

Considering the foregoing, the BIR issued the following guidelines to apply to all government agencies and instrumentalities:

1. For government agencies and instrumentalities whose DST collections are directly deposited/remitted daily or weekly, as the case may be, to the respective branches of the LBP, the BTr-BIR clearing account of the National Treasurer with the LBP shall be used, with the following details:

   BTr-BIR Clearing Account Number	Account Name
   3402282915	BTR BUREAU OF INTERNAL REVENUE DOC STAMP

   For Revenue Collection Officers of the BIR, the existing BTr-BIR Clearing Account (i.e. Account No. 3402-2803-94) shall continue to be used in their remittance of DST collections to LBP.

2. Regardless of the frequencies of deposit or remittance of DST collections during the calendar month, a single tax return (BIR Form No. 2000, Version January 2018) shall be filed by the government agencies or instrumentalities not later than the fifth day following the calendar month.
   
   
3. Pending revision of the BIR Form No. 2000, Version January 2018, and for purposes of securing the necessary information on the frequent DST remittances to LBP, Schedule 4-Summary of Remittance from Collection on Sale of Loose Documentary Stamps of the said form shall be temporarily accomplished by filling out the information in said Schedule.

   Column Heading of Schedule 4	Information to be Filled-out
   RCO Code	National Collecting Office (NCO) Code
   Remittance Date/s (MM/DD/YYYY)	Remittance Date(s)
   Authorized Agent Bank	Authorized Government Depository Bank (AGDB) branch
   Amount Remitted	Amount Remitted

4. The eBIRForms Package facility shall be used by all concerned government agencies or instrumentalities in the filing of BIR Form No. 2000. However, for those government agencies or instrumentalities mandated to use the Electronic Filing and Payment System (“eFPS”) Facility, the eBIRForms Package facility shall be used temporarily, considering that the BIR Form No. 2000, Version January 2018 is not yet available in the eFPS.
   
   
5. Lastly, all concerned BIR Revenue District Offices shall monitor the DST collections from constructive affixture by the government agencies or instrumentalities under their respective jurisdictions, and accordingly coordinate such collections with the BIR’s revenue Accounting Division, for purposes of reconciliation with the BTr and proper crediting in the collection books.

The BIR also emphasized that the above guidelines shall take effect immediately.