RMO No. 33-2025 — Amending Revenue Memorandum Order No. 26-2025 on Modification of Alphanumeric Tax Code (ATC) of Selected Revenue Source under Republic Act 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 REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE

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

June 5, 2025

REVENUE MEMORANDUM ORDER NO. 033-2025

SUBJECT : Amending Revenue Memorandum Order (RMO) No. 026 - 2025, on 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

TO : Internal Revenue Officials, Employees and Others Concerned

1 OBJECTIVE:

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 ATCs reflected in RMO No. 018-2025 and RMO No. 026-2025 are hereby presented as follows to avoid confusion by providing comparative descriptions and rates for the identified income payments: To facilitate the proper identification and monitoring of payment for creditable withholding tax pursuant

ATC EXISTING (per ATC Handbook) by e-marketplace operators to the sellers/ merchants On one-haif (1/2) of the gross remittances for the goods or services sold/paid through their platform/ facility Description Rate Tax 1% RR No. 5- R.A. No. LEGAL BASIS 12066/ 2025 BIR FORM 1601-EQ/ 2307 NO. On the gross remittances sold/paid through their to the sellers/ merchants by e-marketplace operators for the goods or services platform/ facitity Description MODIFIED/NEW Tax Rate 12%

W820 WC820 providers to the sellers/ of the gross remittances by digital financial services merchants for the goods or services sold/paid through their platform/ facility On one-half (1/2) Individua! Corporate 1% RR No. 5 R.A. No. 12066/ 2025 1601-EQ 2307 merchants for the goods or services sold/paid through On the gross remittances by digital financial services providers to the sellers! their platform/ facility Individuat Corporate 1/2%

WC830 WI830 Individual Corporate [adividual Corporate

REPEALING CLAUSE:

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

I EFFECTIVITY:

This RMO shall take effect immediately.

B-3 @ BUReEAY OF SNTerNAL REVenuE * ) RECOROS MANAGEMENT DIVISION JUL 0 4 2025 e Commissionerof Internal Revenue ( JMAGUI; JR

BIR Na ichbLQffice Bidg Senafor i am Defensor-Santiago Avenue, Diliman, Quezon City

BY: ** AOMin uNIT - TiMeTruinkline: 8981-7000 : 8929-7676 1 ebsite: www.bir.gov.ph