The Bureau of Internal Revenue (BIR) received recognition from the Supreme Court of the Philippines for its contribution to the implementation of electronic notarization (eNotarization), particularly in facilitating compliance with Documentary Stamp Tax (DST) requirements through the BIR’s electronic Documentary Stamp Tax (eDST) system.
The recognition was conferred during the ceremonial signing of Joint Memorandum Circulars (JMCs) between the Supreme Court and the Land Registration Authority (LRA), and between the Supreme Court and the Securities and Exchange Commission (SEC).
Deputy Commissioner Larry Barcelo, representing Commissioner Charlito Martin Mendoza, received a token of appreciation from Supreme Court Associate Justice Alfredo Benjamin Caguioa.
The JMCs establish inter-agency coordination mechanisms for electronic notarization in real estate and corporate transactions, supporting the nationwide rollout of eNotarization and the transition to more efficient and accessible digital government services.
The BIR’s contribution focused on addressing the tax compliance requirements associated with electronically notarized documents.
The BIR’s contribution focused on addressing the tax compliance requirements associated with electronically notarized documents.
Through coordination with the Supreme Court’s Office of the Bar Confidant – Interim Electronic Notary Services (OBC-IENS), the Bureau helped establish the process by which Electronic Notaries Public can fulfill their DST obligations using the BIR’s eDST system.
Under this process, Electronic Notaries Public must comply with applicable BIR registration and eDST requirements.
Pending direct system integration, electronic documentary stamps are affixed through the BIR’s eDST web system, allowing covered electronically notarized documents to comply with existing tax regulations.
Mendoza said the BIR is expected to issue a Revenue Memorandum Circular (RMC) in the coming days to institutionalize the eDST reforms and provide clearer implementation guidelines.
“The issuance will further support integrating documentary stamp tax compliance into digital transactions, including electronic notarization,” he added.
“The issuance will further support integrating documentary stamp tax compliance into digital transactions, including electronic notarization.”
The initiative supports the BIR’s DARES reform agenda, particularly Digital and Data Transformation, and advances the government’s broader digitalization and Ease of Doing Business initiatives.
Joining Barcelo at the ceremony were Ma. Niñ Babida, Assistant Chief of the Miscellaneous Operations Monitoring Division, and Atty. Rambee Aggabao of the Legal and Legislative Division.
