RMO No. 39-2025 — Creation and Dropping of Alphanumeric Tax Code (ATC) of Selected Revenue Source under Revenue Regulations No. 2-1998 (Prescribes the regulations to implement RA No. 8424 relative to the Withholding on Income subject to the Expanded Withholding Tax and Final Withholding Tax, Withholding of Income Tax on Compensation, Withholding of Creditable Value-Added tax and Other Percentage T

BUREAU OF INTERNAL REVENUE REPUBLICOF THE PHILIPPINES DEPARTMENT OF FINANCE

Bringing In Revenues for Nation-Building June 30, 2025 PILIPINAS BAGONG

REVENUE MEMORANDUM ORDER NO. 039-2025

SUBJECT Revenue Regulations No. 2-1998 (Prescribes the regulations to implement RA No. 8424 relative to the Withholding on Income subject to the Expanded Withholding Tax and Final Withholding Tax, Withholding of Income Tax on Compensation, Withholding of Creditable Creation and Dropping of Alphanumeric Tax Code (ATC) of Selected Revenue Source under Value-Added tax and Other Percentage Taxes)

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

OBJECTIVE

Revenue Regulations (RR) amending further the provisions of RR No. 2-1998, the following ATCs are hereby To facilitate the proper identification and monitoring of payment for excise tax pursuant to the proposed

created and dropped:

A.The following ATC are hereby created:

ATC Description Tax Rate Legal Basis BIR Form No.

XM025 XM021 Non-Metallic Minerals Quarry Resources 4% RR No.2-1998 2200-M

B. The following ATC is hereby dropped:

ATC Description Tax Rate Legal Basis BIR Form No.

XM020 Non-Metallic Minerals and Quarry Resources 4% RR No.2-1998 2200-M

I REPEALING CLAUSE:

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

EFFECTIVITY:

This RMO shall take effect immediately

BUREAUOFINTERNALREVENUE RECORQS MANAGFMENTDIVISION Commissioner of Internal Revenue ROMEO D. LUMAGUI, JR

by: SEP 1 7 2025 TERESITAMANGELES Deputy Con OMDDS nissent Group

BY ADMINUNIT. 2EM TIME: U10 Per RDAO No. 056-2025dated Sep.15,2025 09-00006 rine

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