MANILA, Philippines — The Supreme Court has recognized the Bureau of Internal Revenue (BIR) 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 court gave its recognition last Oct. 13 during its ceremonial signing of joint memorandum circulars (JMCs) with the Land Registration Authority (LRA) and the Securities and Exchange Commission (SEC).
Deputy Commissioner Larry M. Barcelo, representing Commissioner Charlito Martin R. Mendoza, received a token of appreciation from Supreme Court Associate Justice Alfredo Benjamin S. Caguioa.
READ: BIR issues new guidelines, safeguards for eDST compliance
The JMCs establish inter-agency coordination mechanisms for eNotarization in real estate and corporate transactions, supporting its nationwide rollout and the transition to more efficient and accessible digital government services.
According to a statement, the BIR’s contribution focused on addressing the tax compliance requirements associated with eNotarized documents.
Through coordination with the SC’s Office of the Bar Confidant–Interim Electronic Notary Services (OBC-IENS), the BIR helped establish the process through which electronic notaries public can fulfill their DST obligations using the 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 eDST web system, allowing covered eNotarized documents to comply with tax regulations.
According to Mendoza, 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.
READ: SC rolls out e-notarization Oct. 19
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. Niña C. Babida, assistant chief of the Miscellaneous Operations Monitoring Division, and Atty. Rambee G. Aggabao of the Legal and Legislative Division. /atm