CREATION OF ALPHANUMERIC TAX CODE(ATC) FOR VAT ON LOCAL SALES OF REGISTERED BUSINESS ENTERPRISES (RBEs)

Introduction

REVENUE MEMORANDUM ORDER NO. 027-2025

This Circular is issued to facilitate the proper identification and monitoring of payment for VAT on local sales of RBEs as provided in Section 295 (D) of the Tax Code of 1997, as amended by RA No. 12066 and as implemented by RR No. 9-2025, the following ATC is hereby created:

Effectivity

This RMO shall take effect immediately.