BIR requires use of improved stamp system
The Bureau of Internal Revenue (BIR) has given taxpayers until the end of the year to enroll in its enhanced electronic documentary stamp tax system (eDST), laying down clarifications on the requirements and procedures for the shift to the improved platform.
Under Revenue Memorandum Circular No. 107-2026, the BIR said covered taxpayers are required to enroll on or before Dec. 31, 2026, while newly registered taxpayers will have 90 days from the date of their registration to enroll.
Taxpayers are also required to attend an orientation on the use of the enhanced eDST system, which is conducted every second Thursday of the month.
Those who fail to enroll within the prescribed period will be considered noncompliant and may face applicable penalties and sanctions.
The enhanced eDST system was mandated in 2025 under Revenue Regulations No. 28-2025.
It covers banks, finance and insurance companies, shipping and airline companies, preneed companies, educational institutions, national government agencies, notaries public and other industries that may be covered by the secretary of finance.
The BIR said covered taxpayers may continue complying with their documentary stamp tax obligations under existing rules while they are pending enrollment. Once the prescribed enrollment period expires, however, they will be required to use the enhanced eDST system.
The enhanced eDST system was developed to address the recurring issues of the old system and support the BIR’s efforts to modernize tax administration and improve tax compliance and revenue collection.
