RMO No. 35-2025 — Modification of Alphanumeric Tax Code (ATC) of Selected Revenue Source under Republic Act (R.A.) No. 12214 (Capital Markets Efficiency Promotion Act)

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE

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

June 24,2025

REVENUE MEMORANDUM ORDER NO 035-2025

SUBJECT Modification of Alphanumeric Tax Code (ATC) of Selected Revenue Source under Republic Act (R.A.) No.12214 (Capital Markets Efficiency Promotion Act)

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

N OBJECTIVE:

to the issuance of Republic Act No. 12214, otherwise known as Capital Markets Efficiency Promotion Act, the following ATCs are hereby modified: To facilitate the proper identification and monitoring of payment for documentary stamp tax pursuant

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

DS101 DS103 DS106 in Foreign Countries Original Issue of Shares Bonds, Debentures, Instruments of Stock Certificates of Stock Original Issue of all Debt or Indebtedness Issued than one1 year with term of less P2.00/P200.00 for instruments P1.50/P200.00 P1.50/P200.00 of issue price of 365 days or a fraction R.A. No. 12214 2000 issue price. If the one1year:DST 75% of 1% term is less than 75% of 1% the value of the Standard Rate: is multiplied by term in number of days to 365 75% of 1% of the ratio of its the par value transaction days of of

I REPEALING CLAUSE:

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

I EFFECTIVITY:

This RMO shall take effect immediately.

BUREAUOFINTERNALREVENUE RECORDS MANAGEMENTDIVISION ROMEC JMAG! JR

Commissioner of Internal Revenue

B-3 JUL 11 2025

BY C ADMINUNIT- TIME: 3.00 A0

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