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REVENUE MEMORANDUM ORDER (RMO) NO. 039-2025
To improve the identification and monitoring of excise tax payments under the proposed amendments to Revenue Regulations (RR) No. 2-1988, the following Alphanumeric Tax Codes (ATCs) are hereby created and dropped:
A. The following ATC are hereby created:
| ATC | Description | Tax Rate | Legal Basis | BIR Form No. |
| XM021 | Non-Metallic Minerals | 4% | RR No. 2-1988 | 2200-M |
| XM025 | Quarry Resources |
B. The following is hereby dropped:
| ATC | Description | Tax Rate | Legal Basis | BIR Form No. |
| XM020 | Non-Metallic Minerals and Quarry Resources | 4% | RR No. 2-1988 | 2200-M |