BIR Introduces Enhanced Electronic Documentary Stamp Tax (eDST) System

The Bureau of Internal Revenue (BIR) has issued Revenue Regulations (RR) No. 028-2025, introducing the enhanced Electronic Documentary Stamp Tax (eDST) System and modernizing the process for imprinting documentary stamp taxes on taxable documents. The regulation updates the eDST System  under RR No. 7-2009, the inclusion of different payment modules and presented mandatory usage for specific taxpayers.

The enhanced eDST system is mandatory for various sectors, including banks, financial intermediaries, insurance and surety companies, shipping and airlines, pre-need companies, educational institutions, National Government Agencies, Government-Owned or Controlled Corporations, and Local Government Units (excluding barangays). Notaries public are likewise required to use the system for specific notarial acts.

Taxpayers must enroll through the website of the BIR in one of two modules: the Deposit Module or the Non-Deposit Module. Under the Deposit Module, taxpayers maintain a pre-funded account, with an advance deposit credited to a ledger and deducted as stamps are printed. The Non-Deposit Module allows taxpayers to print stamps without advance funding, provided that the total Documentary Stamp Tax due is paid on a monthly basis before the applicable deadline. Taxpayers should carefully determine which module to adopt because switching to the other module is not permitted.The regulation also limits the use of loose documentary stamps, making them applicable only to taxpayers not covered by the mandatory system. For notaries, the eDST replaces the P30 loose stamp for jurat / acknowledgment, without affecting the DST requirements for underlying documents.