RMO No. 32-2025 — Creation, Modification and Dropping of Alphanumeric Tax Code (ATC) of Selected Revenue Source under Republic Act (R.A.) No. 12214 (Capital Markets Efficiency Promotion Act) and R.A. No. 11491 (Bayanihan to Recover as One Act)

BUREAU OF INTERNAL REVENUE REPUBLICOF THE PHILIPPINES DEPARTMENT OF FINANCE

Bringing In Revenues for Nation-Building National Office Building Quezon City June 24,2025 PILIPINAS BAGONG

REVENUE MEMORANDUM ORDER NO. 0 3 2 - 2 0 2 5

SUBJECT Revenue Source under Republic Act (R.A.) No. 12214 (Capital Markets Efficiency Creation, Modification and Dropping of Alphanumeric Tax Code (ATC) of Selected Promotion Act) and R.A.No.11494 (Bayanihan to Recover as One Act)

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

Concerned

OBJECTIVE:

to the issuance of Republic Act No.12214,otherwise known as Capital Markets Efficiency Promotion Act and R.A.No.11494(Bayanihan to Recover as One Act),the following ATCs are hereby created, modified and dropped: To facilitate the proper identification and monitoring of payment for percentage tax pursuant

A.The following ATC is hereby created:

ATC Description Tax Rate Legal Basis BIR Form No.

PT203 Corporation Listed and Traded through a Foreign Stock Exchange (FSE) Sale or Exchange of Shares of Stock and Other Securities of a Domestic 1/10 of 1% R.A.No.12214 2552

B.The following ATC is hereby modified

ATC EXISTING(per ATC Handbook) Description Rate Tax LEGAL BASIS FORM NO. BIR Description MODIFIED/NEW Rate Tax

PT200 Securities Listed ExchangeLSE or Exchange of Shares of Stock and Other and Traded through a Local Stock Tax on Sale,Barter 6/10 1% of R.A. No. 12214 2552 Sale or Exchange and Other Securities through a Local Stock of Shares of Stock Listed and Traded Exchange (LSE) 1/10 1% of

BUREAUOF INTERNAL REVENUE RECORDS MANAGFMENTDIVISION

BIR National Office Bldg., Senator Miriam Defensor-Santiago Avenue, Dilf Trunkline: 8981-7000 ; 8929-7676 Website: www.bir.gov.ph BY Quezon City ADMINUNIT-1 JUIN 30_2025 TIME: 720

C. The following ATCs are hereby dropped:

ATC Description Tax Rate Legal Basis BIR Form No.

PT201 through Initial Public Offering Sale or Exchanae of Shares of Stock Up to 25% Over 25% but not over 33 1/3% Over 33 1/3% 2% 4% 1% R.A.No.11494 2552

PT202 through Secondary Public Offering Sale or Exchange of Shares of Stock Up to 25% Over 25% but not over 33 1/3% Over 33 1/3% 4% 2% 1% R.A.No.11494 2552

I REPEALING CLAUSE

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

I EFFECTIVITY:

This RMO shall take effect immediately.

Commissioner of Internal Revenue ROMEO D. LUMAGUI,JR.

B-3

1M 9

1S BUREAUOF INTERNALREVENUE RECORQS MANAGFMENT DIVISION LARRY M.BARCELO,CESO IV

JUN 3 0 2U25 U o OIC-Deputy Commissione Legal Grbup -00074

BY: ADMINUNIT.1 TIME: Z:30 Date pf Signing: JUN 3 0 2025

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