RMO No. 18-2026 — Creation of Alphanumeric Tax Code (ATC) of Selected Revenue Source under Revenue Regulations No. 004-2026

BUREAU OF INTERNALREVENUE REPUBLICOF THE PHILIPPINES DEPARTMENT OF FINANCE

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

June 25, 2026

REVENUE MEMORANDUM ORDER NO 018-2026

SUBJECT : Revenue Regulations No. 004-2026 Creation of Alphanumeric Tax Code (ATC) of Selected Revenue Source under

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

I OBJECTIVE:

are hereby created: of the One-Time Abatement of Taxes and/or Penalties for Micro Taxpayers, the following ATCs To facilitate the proper identification and monitoring of payments for the availment

ATC Description Tax Rate Legal Basis BIR Form No.

MC350 MC351 Penalties for Micro Taxpayers One-Time Abatement of Taxes and/or Corporate Individual NIA RR No. 004-2026 0605

I REPEALING CLAUSE:

issuances that are inconsistent herewith. This Revenue Memorandum Order (RMO) repeals or modifies portions of all existing

I EFFECTIVITY:

This RMO shall take effect immediately.

BUREAU OFINTERNALREVENUE RECORDS MANAGEMENT DIVISION JUL 23 2026 S CHARLITO MARTIN R. MENDOZA Commissioner of Internal Revenue

B-3 BY: ADMIN UNIT TIME 8:01Am

00000466

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