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REVENUE MEMORANDUM ORDER NO. 026-2025
| WHO | All Collection Agents, Revenue District Officers and Other Internal Revenue Officers Concerned |
| WHAT | This revenue issuance aims to modify the Alphanumeric Tax Code (ATC) of selected revenue sources under Republic Act (RA) No. 12066, otherwise known as Corporate Recovery and Tax Incentives for Enterprises Maximize Opportunities for Reinvigorating the Economy (CREATE MORE) Act to facilitate proper identification and monitoring of payment for creditable withholding tax. |
| NOTABLE PROVISIONS | In line with the above, the following ATCs are hereby modified: Existing per ATC HandbookLegal BasisBIR Form No.Modified/NewATCDescriptionTax RateDescription WI820 WC820On 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 Individual Corporate1/2%R.A. No. 12066/ Revenue Regulation (RR) No. 5-20251601-EQ /2307On the gross remittances by e-marketplace operators to the sellers/merchants for the goods or services sold/paid through their platform/facility Individual Corporate WI830 WC830On one-half (1/2) of the gross remittances by digital financial services to the sellers/merchants for the goods or services sold/paid through their platform/facility Individual Corporate1/2%R.A. No. 12066/ RR No. 5-20251601-EQ /2307On the gross remittances by digital financial services to the sellers/merchants for the goods or services sold/paid through their platform/facility Individual Corporate |
| EFFECTIVITY | This RMO shall take effect immediately. |