Supreme Court recognizes BIR role in digital notarization

The Bureau of Internal Revenue (BIR) has received recognition from the Supreme Court for helping establish tax compliance procedures for the nationwide rollout of electronic notarization.

The recognition was conferred during the ceremonial signing of joint memorandum circulars between the Supreme Court and the Land Registration Authority, and between the Supreme Court and the Securities and Exchange Commission.

Deputy Commissioner Larry M. Barcelo, representing BIR Commissioner Charlito Martin R. Mendoza, received a token of appreciation from Supreme Court Associate Justice Alfredo Benjamin S. Caguioa.

The agreements establish coordination mechanisms among government agencies to support electronic notarization in real estate and corporate transactions, part of efforts to make public services more accessible and efficient through digitalization.

The BIR’s contribution focused on ensuring that electronically notarized documents comply with Documentary Stamp Tax (DST) requirements. In coordination with the Supreme Court’s Office of the Bar Confidant–Interim Electronic Notary Services, the bureau helped establish procedures allowing Electronic Notaries Public to meet their tax obligations through its electronic Documentary Stamp Tax (eDST) system.

Under the process, Electronic Notaries Public must comply with applicable BIR registration and eDST requirements. While direct system integration remains pending, electronic documentary stamps are affixed through the BIR’s eDST web system to ensure covered documents comply with existing tax rules.

BIR Commissioner Mendoza said the bureau expects to issue a Revenue Memorandum Circular in the coming days to formalize the reforms and provide clearer implementation guidelines.

The planned issuance is intended to further integrate documentary stamp tax compliance into digital transactions, including electronic notarization.

The initiative forms part of the BIR’s DARES reform agenda, particularly its Digital and Data Transformation component, and supports the government’s broader digitalization and Ease of Doing Business initiatives.

Also present 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.