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REVENUE MEMORANDUM ORDER (RMO) NO. 032-2025
This revenue issuance aims to facilitate proper identification and monitoring of payment for percentage tax pursuant to the issuance of Republic Act (RA) No. 12214 (Capital Markets Efficiency Promotion Act) and R.A. No. 11494 (Bayanihan to Recover as One Act). This RMO shall take effect immediately.
In line with the foregoing, the following Alphanumeric Tax Codes (ATCs) are hereby created, modified and dropped.
| ATC CREATED | ||||
| ATC | Description | Tax Rate | Legal Basis | BIR Form No. |
| PT203 | Sale or Exchange of Shares of Stock and Other Securities of a Domestic Corporation Listed and Traded through Foreign Stock Exchange (FSE) | 1/10 of 1% | R.A. 12214 | 2552 |
| ATC MODIFIED | ||||||
| EXISTING (per ATC Handbook) | MODIFIED/NEW | |||||
| ATC | Description | Tax Rate | Legal Basis | BIR Form No. | Description | Tax Rate |
| PT200 | Tax on Sale, Barter or Exchange of Shares of Stock and Other Securities Listed and Traded to through a Local Stock Exchange (LSE) | 6/10 of 1% | R.A. 12214 | 2552 | Sale or Exchange of Shares of Stock and Other Securities Listed and Traded to through a Local Stock Exchange (LSE) | 1/10 of 1% |
| ATC DROPPED | ||||
| ATC | Description | Tax Rate | Legal Basis | BIR Form No. |
| PT201 | Sale or Exchange of Shares of Stock through Initial Public OfferingUp to 25%Over 25% but not over 33 1/3% Over 331/3% | 4% 2% 1% | R.A. No. 11494 | 2552 |
| PT202 | Sale or Exchange of Shares of Stock through Secondary Public OfferingUp to 25%Over 25% but not over 33 1/3%Over 331/3% | 4% 2% 1% | R.A. No. 11494 | 2552 |