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REVENUE MEMORANDUM ORDER (RMO) NO. 033-2025
To facilitate the proper identification and monitoring of payment for creditable withholding tax pursuant to the issuance of Revenue Regulations (RR) No. 005-2025, in relation to Republic Act (RA) No. 12066, otherwise known as the 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:
| Existing (per ATC handbook) | Legal Basis | BIR Form No. | Modified/New | ||||
| Taxpayer Classification | ATC | Description | Tax Rate | Description | Tax Rate | ||
| Individual | WI820 | On one-half (1/2) of the gross remittances by e-marketplace operators to the sellers/merchants for the goods or services sold/paid through their platform/facility | 1% | RA No. 12066/ RR No. 005-2025 | 1601-EQ/ 2307 | On the gross remittances by e-marketplace operators to the sellers/merchants for the goods or services sold/paid through their platform/facility | 1/2% |
| Corporate | WC820 | ||||||
| Individual | WI830 | On one-half (1/2) of the gross remittances by digital financial services providers to the sellers/merchants for the goods or services sold/paid through their platform/facility | 1% | RA No. 12066/ RR No. 005-2025 | 1601-EQ/ 2307 | On the gross remittances by digital financial services providers to the sellers/merchants for the goods or services sold/paid through their platform/facility | 1/2% |
| Corporate | WC830 | ||||||