The Bureau of Internal Revenue (BIR) and the Supreme Court are working to integrate their digital platforms to create a fully paperless notarization and tax compliance process for businesses and individuals in the country.

BIR Commissioner Charlito Martin R. Mendoza and Supreme Court Associate Justice Alfredo Benjamin S. Caguioa led discussions to bridge the BIR’s Electronic Documentary Stamp Tax (eDST) system with the high court’s Electronic Notarization (eNotarization) framework.

The initiative seeks to enable the electronic payment and constructive affixture of Documentary Stamp Taxes, eliminating the final physical hurdle in digital document verification.

According to the BIR, the move addresses a lingering bottleneck identified during earlier inter-agency talks on Feb. 27, 2026. Under existing procedures, even if legal instruments are executed, signed, notarized, and verified through digital channels, taxpayers are still forced to convert the documents back into paper formats solely to comply with physical stamp tax affixture requirements.

Removing this mechanical step allows transactions to remain digital from end to end, streamlining administrative compliance for commercial entities and private citizens alike.

The reform builds upon regulatory foundations laid over the past two years, including the Supreme Court’s Rules on Electronic Notarization approved on Feb. 4, 2025, and Revenue Regulations No. 28-2025, issued by the BIR on Dec. 22, 2025, which mandated the enhanced eDST system for covered taxpayers and notaries public.

According to Mendoza, aligning the two systems advances the revenue agency’s modernization agenda, known as BIR DARES, particularly its focus on digital transformation, service excellence, and stakeholder engagement.

Modernizing the notarization process directly supports the national government’s broader campaign to improve the ease of doing business by cutting bureaucracy and reducing transaction costs.

By creating an interconnected system between the judiciary and the tax authority, the government aims to establish stronger verification mechanisms against fraud while accelerating business transactions.

The tax agency expects the seamless integration to provide a safer, faster, and more practical environment for enterprise operations across the country.