RMO No. 26-2025 — Modification of Alphanumeric Tax Code (ATC) of Selected Revenue Source under Republic Act (RA) No. 12066, otherwise known as Corporate Recovery and Tax Incentives for Enterprises Maximize Opportunities for Reinvigorating the Economy (CREATE MORE) Act

BUREAU OF INTERNAL REVENUE REPUBLICOF THE PHILIPPINES DEPARTMENT OF FINANCE

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

April 15,2025

REVENUE MEMORANDUM ORDER NO. 026-2025

SUBJECT: Modification of Alphanumeric Tax Code (ATC) of Selected Revenue Source under (CREATE MOREAct Incentives for Enterprises Maximize Opportunities for Reinvigorating the Economy Republic Act (RA) No. 12066, otherwise known as Corporate Recovery and Tax

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

OBJECTIVE:

modified: pursuant to the issuance of Revenue Regulations(RR) No.005-2025, in relation to Republic Act (RA) Opportunities for Reinvigorating the Economy(CREATE MORE) Act,the following ATCs are hereby No.12066,otherwise known as Corporate Recovery and Tax Incentives for Enterprises Maximize To facilitate the proper identification and monitoring of payment for creditable withholding tax

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WI820 WC820 ATC EXISTING(per ATC Handbook) marketplace operators to the gross remittances by e- sellers/merchants for the goods or services sold/paid On one-half (1/2) of the through their platform/facility Individual Corporate Description Rate 1/2% Tax R.A. No. LEGAL RR No. 5-2025 BASIS 12066/ 1601-EQ FORM 12307 NO. BIR platform/facility On the gross remittances to the sellers/merchants for the goods or services sold/paid through their by e-marketplace operators Individual Corporate MODIFIED/ Description NEW

WC830 WI830 On one-half (1/2) of the gross remittances by digital financial services to the sellers/merchants for the goods or services sold/paid through their platform/facility Corporate Individual BUREAU OFINTERNALREVENUE 1/2% RECORDS MANAGEMENT DIVISION R.A.No. 5-2025 RR No. 12066/ 1601-EQ 12307 On the gross remittances by digital financial services to the sellers/merchants for the goods or services sold/paid through their platform/facility Individual Corporate

MAY 20 2025

BY ADMINUNN.1 TIME [0.139

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

I REPEALING CLAUSE:

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

H EFFECTIVITY:

This RMO shall take effect immediately.

Commissioner of Internal Revenue ROMEO D.LUMAGUI,JR.

B-3

BUREAUOFINTERNAL REVENUE

ECODS MNAGEMENDVSIO

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MAY 20 2025

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BY ADMINUNIT.1 TUME

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