RMC No. 107-2026: Enhanced eDST Enrollment Deadline Is December 31, 2026
RMC No. 107-2026 sets December 31, 2026 as the deadline for taxpayers covered by Revenue Regulations (RR) No. 28-2025 to enroll in the Enhanced Electronic Documentary Stamp Tax (eDST) System. Newly registered taxpayers have 90 days from registration. Taxpayers must also be enrolled in eFPS and attend an orientation. Late enrollees face penalties upon enrollment.
Get the Rest of Your BIR Filings Under Control FREE →This post covers only what the circular clarifies. For what the system is and who is covered, see What Is the BIR eDST System and Who Must Use It to Pay Documentary Stamp Tax?. For the return itself, see Documentary Stamp Tax: BIR Form 2000.
What is the Enhanced eDST enrollment deadline under RMC No. 107-2026? #
The deadline is December 31, 2026 for taxpayers already covered by RR No. 28-2025, and 90 days from registration for newly registered covered taxpayers. RMC No. 107-2026 is dated September 21, 2026, and the BIR Records Management Division received stamp is October 1, 2026. It states:
“All taxpayers mandated to use the eDST System pursuant to RR No. 28-2025 are required to enroll in the eDST System on or before December 31, 2026. However, newly registered taxpayers covered by the mandate of the Enhanced eDST System shall enroll within ninety (90) days from the date of their registration with the BIR.”
Source: Revenue Memorandum Circular No. 107-2026, paragraph on enrollment period.
How do you enroll, and what else is required? #
Enrollment is done through the BIR website, and two prerequisites run alongside it. The circular says taxpayers enroll through the BIR website under eServices (Other eServices) by clicking the “eDST” icon, or through the official eDST portal, and that approved enrollees are guided by the User’s Manual (Job Aids) on the eDST System homepage.
- Enroll in the eDST System through eServices on the BIR website.
- Enroll in eFPS for filing the Documentary Stamp Tax Declaration/Return (BIR Form No. 2000) and paying the tax.
- Attend the orientation conducted by the Miscellaneous Operations Monitoring Division every second Thursday of the month, which the circular calls “a pre-requisite to the use of the system.”
- Wait for approval, then follow the User’s Manual.
Pending enrollment, covered taxpayers continue to comply with their documentary stamp tax obligations under existing rules. After the enrollment period expires, all covered taxpayers use the Enhanced eDST System under RR No. 28-2025.
What do notaries public need to do? #
Notaries public must enroll individually and make sure their BIR registration shows the “Professional” classification. The circular says notaries employed by law firms or other offices, or engaged as third-party or outsourced service providers, “shall enroll in the eDST System in their individual capacity and maintain their own eDST account.” It then ties this to registration updates under Section 236 of the Tax Code, RR No. 7-2024, and RMC No. 74-2025: notaries coordinate with their Revenue District Offices (RDOs) to update their taxpayer classification as “Professional” so that their records reflect authority to perform notarial services.
What if a stamp is affixed twice, or the system is down? #
The circular gives a refund route for erroneous stamps and a proof-of-report route for outages.
| Situation | What RMC No. 107-2026 directs |
|---|---|
| Double, multiple, or erroneous affixture of documentary stamps | File a claim for refund with the Large Taxpayers Division or the RDO where the taxpayer is registered, subject to the existing refund rules |
| Slow performance, downtime, outages, or non-posting of payments in the Internal Revenue Integrated System Collection Remittance and Reconciliation System | Notify the BIR Contact Center immediately and request a Trouble Ticket Number (TTN) |
On the TTN, the circular states: “The TTN issued by the BIR Contact Center shall serve as official proof that the incident was reported within the day and/or within the deadline in case of non-posting of payment.” Keep the TTN with the transaction record.
What happens if a taxpayer does not enroll in time? #
Non-enrollment makes the taxpayer non-compliant, with penalties applied upon enrollment. The circular states that mandated taxpayers who fail to enroll within the prescribed period “shall be considered non-compliant and shall be subject to the applicable penalties and sanctions under existing law, rules, and regulations upon enrollment.” The circular does not set a penalty amount; that comes from existing rules.
Worked example: a bank branch network’s enrollment checklist #
A checklist example shows how the prerequisites fit together. Assume a fictional covered taxpayer with a finance team of three that has not yet enrolled.
| Step | Owner | Target |
|---|---|---|
| Confirm the entity is covered by RR No. 28-2025 | Tax manager | October |
| Confirm eFPS enrollment for BIR Form 2000 | Tax officer | October |
| Register staff for the monthly orientation (second Thursday) | Tax officer | Attend well before December |
| Submit eDST enrollment and wait for approval | Tax manager | November |
| Save the User’s Manual and the TTN procedure in the compliance file | Compliance | December |
The dates are internal targets chosen for the example; the only date set by the circular is December 31, 2026.
Frequently asked questions #
What is the deadline to enroll in the Enhanced eDST System? #
RMC No. 107-2026 requires all taxpayers mandated to use the eDST System under RR No. 28-2025 to enroll on or before December 31, 2026. Newly registered covered taxpayers must enroll within ninety (90) days from the date of their registration with the BIR.
What must a taxpayer do besides enrolling in eDST? #
RMC No. 107-2026 lists two simultaneous requirements: enroll in the Electronic Filing and Payment System (eFPS) for filing the Documentary Stamp Tax Declaration/Return (BIR Form No. 2000) and paying the tax, and attend an orientation on the Enhanced eDST System conducted by the Miscellaneous Operations Monitoring Division every second Thursday of the month.
Do notaries public employed by law firms need their own eDST account? #
Yes. The circular states that notaries public employed by law firms or other offices, or engaged as third-party or outsourced service providers, shall enroll in the eDST System in their individual capacity and maintain their own eDST account, regardless of employment or institutional affiliation.
What happens if the eDST system is slow or payment is not posted? #
The taxpayer shall immediately notify the BIR through the BIR Contact Center and request a Trouble Ticket Number (TTN). The TTN serves as official proof that the incident was reported within the day or within the deadline in case of non-posting of payment.
What is the consequence of not enrolling by the deadline? #
Taxpayers mandated to enroll who fail to do so within the prescribed period are considered non-compliant and are subject to the applicable penalties and sanctions under existing laws, rules, and regulations upon enrollment.
Summary #
RMC No. 107-2026 gives covered taxpayers until December 31, 2026 to enroll in the Enhanced eDST System, and newly registered ones 90 days. Enrollment requires eFPS enrollment for BIR Form 2000 and attendance at the monthly orientation. Notaries enroll individually and keep a “Professional” classification. Erroneous stamps go through a refund claim, and outages are documented with a TTN. No law-firm or audit-firm commentary was found at the time of writing, so this post relies on the primary BIR text.
Source: Revenue Memorandum Circular No. 107-2026, Bureau of Internal Revenue.