New Documentary Stamp Purchase and Affixture Procedure

Loose stamps can be purchased in amounts not exceeding P200 from Revenue Collection Officers.
Use limited to documents or transactions where documentary stamp tax (DST) does not exceed P10.
Cancellation requires drawing two lines across the stamp and part of the document, and date of affixture indicated by perforation to prevent reuse.

Documentary stamps can be purchased for amounts P10 or more for each taxable document or transaction.
Instead of physical stamps, a duplicate/certified xerox copy of proof of payment may be affixed.
Advance purchase for future application under this system is prohibited.

Purchase for future use allowed only for persons authorized to use BIR Registered Metering Machines (per Revenue Regulations No. 7-92).

Persons paying DST exceeding P200 must file a DST declaration using BIR Form 2000.
Declarations and payments filed with Authorized Agent Banks, or in their absence, Revenue Collection Officers or authorized municipal/city treasurers.
Revenue Collection Officers selling loose stamps must file a weekly DST declaration within five days after week’s close, reporting sales and payment to Authorized Agent Bank using dummy TIN.
Authorized users of DST Metering Machines must file a DST declaration each time stamps are purchased for machine loading or reloading.
Amount reloaded should match the stamps consumed from previous purchase, with details of usage indicated.

Violations penalized under relevant provisions of the National Internal Revenue Code as amended.

Any prior BIR revenue regulations or issuances inconsistent with these regulations are repealed, amended, or modified accordingly.

Regulations effective 15 days after publication in the Official Gazette or newspaper of general circulation, whichever occurs first.