RMO No. 46-2025 — Creation of Alphanumeric Tax Code (ATC) of Selected Revenue Source under Revenue Regulations No. 24-2025

REPUBLICOE THE PHILIPPINES

DEPARTMENT OF FINANCE BUREAU OFINTERNALREVENUE

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

October 9,2025

REVENUE MEMORANDUM ORDER NO 046-2025

SUBJECT: Creation of Alphanumeric Tax Code (ATC) of Selected Revenue Source under Revenue Regulations No.24-2025

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

I OBJECTIVE:

withholding tax on top withholding agents pursuant to the implementation of Revenue Regulations as amended by RR Nos.11-2018,7-2019 and 31-2020, the following ATCs are hereby created: RR) No.24-2025 amending further the pertinent provisions of Section 2.57.21 under RR No.2-98 To facilitate the proper identification and monitoring of payment on the imposition of creditable

ATC Description Tax Rate Legal Basis BIR Form No

WI840 WC840 withholdingagents,eitherprivate Income payments made by top manufacturers and direct importers of motor vehicles in Completely Built Units(CBUs)or corporations or individuals, to the (SKD) units, motor vehicle parts and accessories Individual Corporate Semi-Knockdown 12% RR No. 24-2025 1601-EQ/ 2307

WI850 WC850 medicine/pharmaceutical products withholding corporations or individuals, to the manufacturers and direct importers of Income payments madebytop Corporate Individual agents, either private BUREAUOFINTERNALREVENLE BY RECORDS MANAGEMENTDIVISION DCT 272025 IDMIN UNIT : TIME N 31Pm 2

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

ATC Description Tax Rate Legal Basis BIR Form No.

WI860 WC860 Income payments made by top manufacturers and direct importers of solid or liquid fuels and related withholdingagents,either corporations or individuals, to the products Individual Corporate private 1/2% RR No. 24-2025 1601-EQ/ 2307

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 BUREAUOFINTERNALREVENUE RECORDS MANAGEMENTDIVISION

OCT 2 7 2025

BY ADMINUNIT TIME: Q:3iPm 00171

Date of Signing MARISSA.CABREROS,CESOI Deputy Commissioner (per RSO/DPO No.S- Operations Group Officer-inCharge

Page 2 of 2