RMO No. 27-2025 — Creation of Alphanumeric Tax Code (ATC) for Value-Added Tax (VAT) on Local Sales of Registered Business Enterprises (RBEs)
BUREAU OF INTERNAL REVENUE REPUBLIC OF 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. 027-2025
SUBJECT: Creation of Alphanumeric Tax Code (ATC) for Value-Added Tax (VAT) on Local Sales of Registered Business Enterprises (RBEs)
TO All Collection Agents, Revenue District Officers and Other Internal Revenue Officers Concerned
OBJECTIVE:
as provided in Section 295(D) of the National Internal Revenue Code of 1997, as amended the following ATC is hereby created: by Republic Act (RA) No. 12066 and as implemented by Revenue Regulations (RR) No.9-2025, To facilitate the proper identification and monitoring of payment for VAT on local sales of RBEs
ATC Description Tax Rate Legal Basis BIR Form No.
WV110 VAT on Local Sales of Registered Business Enterprises (RBEs) 12% RR No. 9-2025 VT/2307 06050 1600-
I. REPEALING CLAUSE
herewith. This Revenue Memorandum Order (RMO) revises portions of all other issuances inconsistent
I EFFECTIVITY:
This RMO shall take effect immediately
B-3 BUREAUOFINTERNAL REVENUE RECORDS MANAGFMENT DIVISION MAY 20 2025 S Commissioner of Internal Revenue ROMEOD.LUMAGUI,JR
ADMINUNIT :39
BIR National Office Bldg., Senator Miriam Defensor-Santiago Avenue, Diliman, Quezon City Trunkline: 8981-7000 ; 8929-7676 Website: www.bir.gov.ph
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