THE Bureau of Internal Revenue (BIR) and the Supreme Court (SC) are joining forces to integrate the country’s tax payment and notarization systems, taking a major step toward fully paperless legal transactions.
BIR Commissioner Charlito Martin R. Mendoza and Supreme Court Associate Justice Alfredo Benjamin S. Caguioa led a meeting on August 11, 2026, alongside agency representatives, to discuss integrating the BIR’s Electronic Documentary Stamp Tax (eDST) system with the Supreme Court’s Electronic Notarization (eNotarization) framework.
The collaboration seeks to resolve a key bottleneck: the requirement to physically affix Documentary Stamp Tax (DST) on paper, which currently stands as the final paper-bound step in an otherwise digital notarization workflow.
Under the proposed integration, DST payments can be handled and constructively affixed in a purely electronic environment, keeping transactions digital from start to finish.
“If a document can be executed, signed, notarized, and verified electronically, it should not have to go back to paper just to comply with the Documentary Stamp Tax,” Commissioner Mendoza said.
“That is why we are working with the Supreme Court to remove this remaining paper-based step and make the entire process seamless and more verifiable,” added Mendoza.
This joint initiative builds upon previous regulatory milestones, including the Supreme Court’s Rules on Electronic Notarization approved in February 2025, and the BIR’s Revenue Regulations No. 28-2025 issued in December 2025, which introduced the enhanced eDST system for taxpayers and notaries public.
Aligned with the BIR DARES transformation pillars and the government’s Ease of Doing Business agenda, the inter-agency partnership aims to modernize everyday legal processes, enhance document security, and make commercial transactions simpler and faster across the Philippines.
