RMO No. 19-2025 — Creation of Alphanumeric Tax Code (ATC) of Selected Revenue Source under Revenue Regulations (RR) No. 007-2025

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES] DEPARTMENT OF FINANCE

Bringing In Revenues for Nation-Building National Office Building Quezon City PILIPINAS Bagong

March 25, 2025

REVENUE MEMORANDUM ORDER NO. 0 1 9 - 2 0 2 5

SUBJECT: Creation of Alphanumeric Tax Code (ATC) of Sefected Revenue Source under Revenue Regulations (RR) No. 007-2025

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

OBJECTIVE:

of domestic and resident foreign corporations classified as Registered Business Enterprise (RBEs) under the Enhanced Deductions Regime (EDR) as provided in Section 294(C) of the Tax Code of 1997, as amended by Republic Act (RA) No. 12066 and as implemented by Revenue Regulations (RR) No. 007-2025, the following ATCs are hereby created: To facilitate the proper identification and monitoring of payment for corporate income tax

ATC Description Tax Rate Legal Basis Bir Form No.

IC230 IC220 Registered Business Enterprise (RBE) (EDR) Resident Foreign Corporation classified as Registered Business Enterprise (RBE) under the Enhanced Deductions Regime (EDR) Domestic Corporation classified as under the Enhanced Deductions Regime 20% 20% 007-2025 R.A. No. RR No. 12066/ 1702-RT/ 1702-MX 1702Q/

I REPEALING CLAUSE:

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

H EFFECTIVITY:

This RMO shall take effect immediately. YBUREAU OF INTERNAL REVENUE RECORDS MANAGFMENT DIVISION 1 1

APR 1 5 2025 ROME UMAGUI, JR.

Comnaissioner of Internal Revenue

BY ADMIN UNIT-. 1 TE :S0 -

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