RMC No. 60-2025 — Circularizing RA No. 12214, otherwise known as the Capital Markets Efficiency Promotion Act, and the Veto Message of President Ferdinand R. Marcos Jr. thereto Digest | Full Text | Annex A | Annex B

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE

Bringing in Revenues for Nation-Building National Office Building Quezon City 1 1 JUN 2025 PILIPINAS BAGONG

REVENUE MEMORANDUM CIRCULAR NO. 060-2025

SUBJECT Circularizing Republic Act (RA) No.12214,Otherwise Known as the Capital Ferdinand R. Marcos Jr. Thereto Markets Efficiency Promotion Act, and the Veto Message of President

TO All Internal Revenue Officers and Others Concerned

For the information and guidance of all internal revenue officials and employees

the Veto Message of President Ferdinand R.Marcos Jr., both signed on May 29, 2025. concerned, attached as AnnexesAand Bhereof are copies of Republic Act (RA) No 12214.Otherwise Known as the Capital Markets Efficiency Promotion Act or CMEPA.and

Please take note that RA No. 12214 will take effect on July 1,2025,following its complete publication in the Official Gazette or in at least one (1 newspaper of general circulation in accordance with Section 29 of the said law

All revenue officials and employees are enjoined to give this Circular as wide a publicity as possible.

ROMF AGUI, JR. Con mssioner of Internal Revenue K-1-EACRII

BUREAUOFINTERNALREVENUE C0E 3 S MANMGEMENTDIVISION

JUN 11 2025

B ADMIN UNIT

TIME: 3.o5

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