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REVENUE MEMORANDUM ORDER NO. 019-2025
This Order is issued to establish proper identification and monitoring of payment for corporate income tax through specific Alphanumeric Tax Codes (ATCs) for domestic and resident foreign corporations classified as Registered Business Enterprises (RBEs) under the Enhanced Deductions Regime (EDR).
Coverage
Applies to domestic and resident foreign corporations classified as RBE under the EDR pursuant to Section 294(C) of the Tax Code, as amended by Republic Act (RA) No. 12066 and implemented by Revenue Regulations (RR) No. 007-2025.
Rules
ATC IC220: For Domestic Corporations under EDR – 20% tax rate; BIR Forms 1702Q, 1702-RT, and 1702-MX.
ATC IC230: For Resident Foreign Corporations under EDR – 20% tax rate; BIR Forms 1702Q, 1702-RT, and 1702-MX.