BIR clarifies enhanced eDST rules, sets enrollment deadline

The Bureau of Internal Revenue has issued new guidelines for its Enhanced Electronic Documentary Stamp Tax System, or eDST, clarifying enrollment, payment and troubleshooting procedures for taxpayers required to use the digital platform.

Revenue Memorandum Circular No. 107-2026, published Oct. 1, gives covered taxpayers until Dec. 31, 2026, to enroll in the system.

The rules matter to businesses, professionals and other taxpayers subject to documentary stamp tax because they establish a uniform electronic process while providing remedies when payments, stamp affixations or system transactions go wrong.

Documentary stamp tax is imposed on certain documents, instruments, loan agreements, property transfers and other transactions specified under tax law, making accurate filing and payment important for taxpayers completing covered commercial or legal transactions.

“The Enhanced eDST System gives covered taxpayers a secure and standardized electronic way to affix documentary stamps and comply with their DST obligations. By improving the electronic process and clarifying how the system should be used, we want these transactions to be easier and more reliable for taxpayers,” Commissioner Charlito Martin R. Mendoza said.

Under RMC No. 107-2026, covered taxpayers must enroll in the BIR’s Electronic Filing and Payment System, or eFPS.

They must use eFPS to file BIR Form No. 2000 and pay the corresponding documentary stamp tax.

Covered taxpayers must also attend a BIR orientation on the Enhanced eDST System before using the platform.

The circular establishes additional requirements for notaries public, including those employed by law firms or other offices and those working as third-party or outsourced service providers.

Notaries public must enroll in the eDST System in their individual capacity and maintain their own eDST accounts.

They must also update their BIR registration classification to “Professional.”

Their BIR records must reflect their authority to perform notarial services.

The circular also provides procedures for taxpayers who encounter errors in electronically affixing documentary stamps.

Refund claims may be filed in cases involving double, multiple or erroneous documentary stamp affixations.

The BIR also introduced a reporting safeguard for taxpayers affected by technical disruptions.

Taxpayers encountering system downtime, connectivity problems, delayed responses or non-posting of payments may obtain a Trouble Ticket Number from the BIR Contact Center.

The Trouble Ticket Number can serve as proof that the taxpayer reported the problem within the required period.

Existing taxpayers covered by the mandatory Enhanced eDST System have until Dec. 31 to complete enrollment.

Newly registered taxpayers covered by the requirement must enroll within 90 days from the date of their BIR registration.

Until their enrollment is completed, covered taxpayers must continue meeting their documentary stamp tax obligations under existing rules.

The Enhanced eDST System forms part of the Digital and Data Transformation component of BIR DARES, the bureau’s broader effort to modernize tax administration.

The initiative aims to reduce manual processes, standardize transactions and make compliance more efficient while improving the reliability of tax records and payments.