BIR Updates Guidelines on Loose Documentary Stamps Through Revenue Memorandum Circular No. 56-2025

On June 10, 2025, the Bureau of Internal Revenue (“BIR”) issued Revenue Memorandum Circular (“RMC”) 56-2025 which amended certain provisions of RMC 92-2024 on the Payment and Affixture of Loose Documentary Stamps to Taxable Documents prior to Notarization to align with Sections 188, 193, and 201 of the National Internal Revenue Code (the “Tax Code”).

This RMC added a provision specifying those documents covered by the payment and affixture of loose documentary stamps. The covered documents are as follows:

1. On each certificate of damages or otherwise, and on every other certificate or document issued by any customs officer, marine surveyor, or other person acting as such, and on each certificate issued by a notary public, and on each certificate of any description required by law or by rules or regulations of a public office, or which is issued for the purpose of giving information, or establishing proof of a fact, and not otherwise specified in Section 188 of the Tax Code; and
2. Powers of attorney to perform any act whatsoever, except acts connected with the collection of claims due from or accruing to the Government of the Republic of the Philippines, or the government of any province, city or municipality.

The BIR now requires the notaries public, when purchasing two or more loose documentary stamps to submit the following information in addition to those required by RMC 92-2024:

1. The Roll of Attorney’s Number:
2. Name of the notary public as exactly indicated in the commission;
3. Serial number of the commission of the notary public; and
4. Expiration date of the commission

RMC 56-2025 now explicitly prohibits the notarization of taxable documents without the required documentary stamps. It states that a notary public shall only affix their jurat or acknowledgment after the appropriate documentary stamps have been properly affixed and cancelled, in accordance with Section 201 of the Tax Code.