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REVENUE MEMORANDUM CIRCULAR (RMC) NO. 061-2025
The following laws or provisions of law are repealed or modified through Section 27 of RA No. 12214.
| Law/provision of law | Related Section | Description |
| Presidential Decree (PD) No. 1648 | Section 9 | Tax exemption on issuance of bonds and securities. |
| Executive Order (EO) No. 603 | Section 6, 7 and 8 | Tax exemption on interest income (II), Capital Gains (CG) and Documentary Stamp Tax (DST), and issuance of bonds. |
| RA No. 7354 | Section 14 | Tax exemption on II, CG and DST. |
| RA No. 4850 | Section 12 | Tax exemptions on II, CG and DST. |
| PD No. 37 | Section 8 | Tax exemptions on CG, II and DST. |
| PD No. 205 | Section 12 | Tax exemptions on II, CG and DST. |
| PD No. 442 | Article 204 | Tax exemption of the state insurance fund on CG. |
| PD No. 696 | Section 10 and 11 | Tax exemption on II, CG, and DST of subsidiaries of Philippine Aerospace Development Corporation and on bond issuance |
| RA No. 85 | Section 2 (g) | Tax exemptions on II and on bond issuance. |
| RA No. 3844, as amended by RA No. 6389 | Sections 76, 77 and 98 | Tax exemptions on II, dividends, CG and DST on bonds. |
| RA No. 3591 as amended by RA No. 9576, as amended by RA No. 10846 | Section 24 | Tax exemption on II and issuance of Bonds. |
| EO No. 1037 | Section 12 | Tax exemptions on II, CG and DST and on the issuance of Bonds. |
| RA No. 6395 | Section 8 (a) | Tax exemptions on II, CG and DST on bonds, as provided under Section1 of the RA. |
| Law/ provision of law | Related Section | Description |
| PD No. 334 as amended by PD No. 572 | Sections 9 and 15 | Tax exemptions on II, CG and on the issuance of bonds. |
| PD No. 1467 | Section 16 | Tax exemptions on CG. |
| RA No. 10801 | Section 56 | Tax exemption on CG. |
| RA No. 9267 | Section 28 | Tax exemption on DST. |
| RA 6426 | Section 6 | Foreign currency Act of the Philippines, as amended. |
| RA No. 9497 | Section 16 (b) | Tax exemption on II, dividends and CG. |
| RA No. 7356 | Section 21 | Tax exemptions on II, dividends and CG. |
| RA No. 10086 | Section 23 (a) | Tax exemptions on II, CG and dividends. |
| PD No. 1201 | Section 11 | Tax exemptions on II dividends and CG. |
| RA No. 2640 | Section 11 | Tax exemptions on II, dividends and CG. |
| RA No. 4156 | Section 12 | Tax exemptions on II, dividends and CG. |
| RA No. 9182 | Section 15 | Tax exemptions on CG and DST. |
The tax exemptions provided above will be no longer available and the corresponding transactions related thereto will be subject to tax, effective July 1, 2025.