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
同类文件 Revenue Memorandum Orders
- RMO No. 45-2022 — Establishes and implements the Freedom of Information (FOI) Requests Feedback Survey pursuant to FOI Memorandum Circular No. 22-1 (published under RMC No. 73-2022) Digest | Full Text | Annexes(RMO No. 45-2022)
- RMO No. 12-99 — Prescribes the policies and procedures for the preparation and submission of the monthly Accomplishment Report relative to the implementation of the 1999 BIR Programs prescribed in RMO No. 87-98 Digest(RMO No. 12-99)
- RMO No. 23-2022 — Prescribes the standard format in the numbering of deficiency tax assessment notices pursuant to RR No. 12-99, as amended and RMC No. 3-2022(RMO No. 23-2022)
- RMO No. 05-2016 — Amends RMO No. 28-2008 on the policies, guidelines and procedures in reporting, recording and monitoring of attendance of revenue officials and employees Digest | Full Text(RMO No. 05-2016)
- RMO No. 10-2013 — Prescribes the revised guidelines and procedures in the issuance and enforcement of Subpoenas Duces Tecum and the prosecution of cases for non-compliance therewith Digest | Full Text | BIR Form No. 0713(RMO No. 10-2013)
- RMO No. 06-2024 — Prescribes the revised One-Time Transactions (ONETT) Customer Satisfaction Survey Form Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex E(RMO No. 06-2024)
- RMO No. 25-98 — Defines the policies for the amendment/clarification of RMO No. 8-98 relative to the Corporate Stock Documentary Stamp Tax Program Digest(RMO No. 25-98)
- RMO No. 42-2003 — Prescribes additional guidelines on the assessment of national internal revenue taxes covered by Letter Notices issued under the RELIEF system Digest | Full Text | Annex A | Annex B | Annex C1 | Annex C2 | Annex C back page(RMO No. 42-2003)
想要这份文件的分析？
让 ASG 法律 AI 为你总结、与其他判例对比，或说明它如何适用于你的情形 — 它检索的正是同一个数据库。