RMO No. 18-2025 — Modification, Dropping and Creation of Alphanumeric Tax Code of selected revenue source under RA No. 12066 (CREATE MORE) Act

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE

Bringing In Revenues for Nation-Building National Office Buiiding Quezon City March 20, 2025 PILIPINAS BAGONG

REVENUE MEMORANDUM ORDER NO. 0 1 8 - 2 0 2 5

SUBJECT : Modification, Dropping and Creation 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

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

Concerned

OBJECTIVE

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

A. The following ATCs are hereby modified:

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

WC156 WI156 Income Payments made by credit card companies Individual Corporate 1/2 of 1% 1601-EQ/ 2307 R.A. No. 12066/ Rr No. 5-2025 12%

B. The following ATCs are hereby dropped:

ATC Description Tax Rate Legal Basis BIR Form No.

W{760 WC760 operators and digital financial services On one-half (1/2) of the gross remittances by e-marketplace the goods or services sold/paid through their platform/facility providers to the sellers/merchants for Corporate Individual 1% RR No. 16-2023 C) BUREAU OF INTERNAL REVENUE ECORDS MANAGEMENT DIVISION 1601-EQ/ 2307

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C. The following ATCs are hereby created:

ATC Description Tax Rate Legal Basis BIr Foim No

WI820 WC820 the goods or services sold/paid through their platform/facility remittances by e-marketplace operators to the sellers/merchants for On one-half (1/2) of the gross Individual Corporate 12% R.A. No. 12066/ RR No. 5-2025 1601-EQ/ 2307

WI830 WC830 services providers to the sellers/merchants for the goods or services sold/paid through their platform/facility On one-half (1/2) of the gross remittances by digital financial Corporate Individual 12% R.A. No. 12066/ RR No. 5-2025 1601-EQ/ 2307

I REPEALInG CLAUSE:

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

EFFECTIVITY:

This RMO shall take effect immediately.

RG WAGUI.JR Comr Sioner of Internal Revenue

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RECORDS MANAGEMENT DIVISION BUREAU OF INTERNAL REVENUE

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