BIR RMC No. 72-2020

DST Exemption

28 Jul: BIR Removes Photocopies of Credit Restructuring and Extension Documents as Required Attachments in Submitting Summary Listing of Pre-existing Loans

The Bureau of Internal Revenue (BIR) released Revenue Memorandum Circular (RMC) No. 72-2020 amending the Part C of RMC 36-2020 relative to mandatory photocopies of documents involving credit extensions and credit restructuring as requirements for Documentary Stamp Tax (DST) exemption.