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REVENUE SOURCE REVENUE MEMORANDUM ORDER (RMO) NO. 046-2025
The subject of the order aims to ensure the proper identification and monitoring of payments subject to creditable withholding tax by top withholding agents pursuant to Revenue Regulations (RR) No. 024-2025, which further amends Section 2.57.2(1) of RR No. 002-1998, as amended by RR Nos. 011-2018, 007-2019, and 031-2020. Accordingly, the following ATCs are hereby established:
| ATC | Description | Tax Rate | Legal Basis | BIR Form No. |
| W1840 WC840 | Income payments made by top withholding agents, either private corporations or individuals, to the manufacturers and direct importers of motor vehicles in Completely Built Units (CBUs) or Semi-Knockdown (SKD) units, motor vehicle parts and accessories Individual Corporate | 1/2 % | RR No. 24-2025 | 1601 – EQ/2307 |
| W1850 WC850 | Income payments made by top withholding agents, either private corporations or individuals, to the manufacturers and direct importers of medicine/pharmaceutical products Individual Corporate | |||
| W1860 WC860 | Income payments made by top withholding agents, either private corporations or individuals, to the manufacturers and direct importers of solid or liquid fuels and related products Individual Corporate | 1/2 % | RR No. 24-2025 | 1601 – EQ/2307 |