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Philippines: Implementation of enhanced electronic documentary stamp system

Including expansion of list of industries mandated to use system

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February 5, 2026

The Bureau of Internal Revenue (BIR) on December 22, 2025, issued Revenue Regulation No. 28-2025 implementing the enhanced version of the electronic documentary stamp tax (eDST) system.

The regulation also expands the list of industries mandated to use the enhanced version of the eDST system to include financial companies, as well as shipping and airline companies, among others.

Read a February 2026 report prepared by the KPMG member firm in the Philippines

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