BIR Issues Revised Guidelines on Loose Documentary Stamps under RMC No. 56-2025

The Bureau of Internal Revenue (BIR) has released Revenue Memorandum Circular (RMC) No. 56-2025, updating the rules on the use and purchase of loose documentary stamps. The circular amends RMC No. 92-2024 to clarify compliance procedures for notaries public, educational institutions, and other entities that regularly handle small-value documents subject to the Documentary Stamp Tax (DST).

The new guidelines streamline the bulk purchase and documentation process, improving accountability and consistency in the application of DST regulations. This reform supports the BIR’s continuing goal of modernizing tax administration and ensuring uniform compliance.

Summary of the Regulation

Under RMC No. 56-2025, the BIR reiterates key provisions of the National Internal Revenue Code (NIRC)concerning documentary stamps:

• Section 188 – imposes DST on certificates issued by public officers.
• Section 193 – sets a fixed ₱5 DST on powers of attorney.
• Section 201 – requires that stamps be affixed and cancelled at the time of notarization.

The circular introduces new rules for the bulk purchase of loose documentary stamps. Notaries public, schools, and universities may now apply for bulk purchases, provided that the DST per document does not exceed ₱30.

Applications must include:

• A written request specifying the applicant’s name, Taxpayer Identification Number (TIN), and purpose of the purchase;
• The quantity of stamps requested and the roll number; and
• The serial number and expiry date of the notarial commission.

These details ensure proper traceability and accountability in stamp issuance and use.

Impact and Compliance Requirements

The revised circular primarily affects notaries public and educational institutions that regularly issue documents subject to DST. Eligible entities must submit formal written requests that comply with the updated documentation requirements.

The BIR reminds taxpayers that loose stamps must be properly affixed and cancelled at the time of notarization as required by Section 201 of the Tax Code. Failure to comply may lead to administrative penalties and invalidation of documents for tax purposes.

These clarifications aim to reduce confusion over stamp handling and improve BIR’s ability to monitor compliance effectively.

Conclusion

The issuance of RMC No. 56-2025 underscores the BIR’s commitment to standardizing and digitizing compliancerelated to the Documentary Stamp Tax. Entities that frequently purchase and use loose stamps—particularly notaries and educational institutions—are encouraged to review their internal processes and ensure full adherence to the new requirements.

Maintaining proper records and following the prescribed procedures will not only avoid penalties but also reinforce transparency and good governance in tax compliance.