MODIFICATION, DROPPING AND CREATION OF ALPHANUMERIC TAX CODE (ATC) OF SELECTED REVENUE SOURCE UNDER REPUBLIC ACT (RA) NO. 12066 (CREATE MORE)

Introduction

REVENUE MEMORANDUM ORDER NO. 018-2025

This Circular is issued to ensure accurate tracking of creditable withholding tax payments under RR No. 005-2025 in relation to Corporate Recovery and Tax Incentives for Enterprises Maximize Opportunities for Reinvigorating the Economy (CREATE MORE) Act.

A. The following ATCs are hereby modified:

Existing (per ATC handbook)			BIR Form No.	Legal Basis	New Tax Rate
ATC	Description	Tax Rate
	Income Payments made by credit card companies	1/2 of 1%	1601- EQ 2307	R.A. No. 12066/ RR No.5-2025	1/2%
WI156	Individual
WC156	Corporate

B. The following ATCs are hereby dropped:

ATC	Description	Tax Rate	BIR Form No.	Legal Basis
	On one-half (1/2) of the gross remittances by e-marketplace operators and digital financial services providers to the sellers/merchants for the goods or services sold/paid through their platform/facility.	1%	1601- EQ 2307	RR No. 16-2023
WI760	Individual
WC760	Corporate

C. The following ATC are hereby created:

ATC	Description	Tax Rate	BIR Form No.	Legal Basis
	On one-half (1/2) of the gross remittances by e-marketplace operators to the sellers/merchants for the goods or services sold/paid through their platform/facility.	1/2%	1601-EQ 2307	R.A. No. 12066/ RR No. 5-2025
WI820	Individual
WC820	Corporate

ATC	Description	Tax Rate	BIR Form No.	Legal Basis
	On one-half (1/2) of the gross remittances by digital financial services providers to the sellers/merchants for the goods or services sold/paid through their platform/facility.	1/2%	1601-EQ 2307	R.A. No. 12066/ RR No. 5-2025
WI830	Individual
WC830	Corporate