RMO No. 9-2025 — Creation of Alphanumeric Tax Code of Selected Revenue Source under Revenue Regulations (RR) No. 2-1998

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE

Bringing In Revenues for Nation-Building National Office Building Quezon City February 14, 2025 PILIPINAS BaGong

REVENUE MEMORANDUM ORDER NO.0 0_9 - 2 0 2 5

SUBJECT Revenue Regulations (RR) No. 2-1998 Creation of Alphanumeric Tax Code (ATC) of Selected Revenue Source under

TO All Collection Agents, Revenue District Officers and Other Internal Revenue Officers

Concerned

OBJECTIVE:

pursuant to the issuance of Revenue Regulations (RR) No. 2-1998, the following ATCs are hereby created: To facilitate the proper identification and monitoring of payment for creditable withholding tax

ATC Description Tax Rate Legal Basis BIR Form No.

Wl559 WC559 Sale of Residential House and Lot and Other Residential Dwellings Individual Corporate 5% RR No. 2-1998 1606 /2307

WC560 WI560 Residential Dwellings Ordinary Assets of the Seller/ Transferor Other than Sale of Residential House and Lot and Other Sale of Real Property Classified as Individual Corporate 6% RR No. 2-1998 1606 /2307

I REPEALING CLAUSE:

herewith. This Revenue Memorandum Order (RMO) revises portions of all other issuances inconsistent

I EFFECTIVITY:

This RMO shall take effect immediately

BUREMUOFIMTZRNALHEVEAUE ECDRDSPANAGEMENT DIVSION RE e 2 romeo UMAGT JR

B-3 FEB 27 2025 Commissioner of Internal Revenue

2DMIM UNIT TIME: 10:34 H

BIR National Office Bldg., Senator Miriam Defensor-Santiago Avenue, Diliman, Quezon City Trunkline: 8981-7000 ; 8929-7676 Website: www.bir.gov.ph