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REVENUE MEMORANDUM ORDER NO. 4 – 2024
Creates Alphanumeric Tax Codes (ATC) for Creditable Withholding Tax on Gross Remittances made by electronic marketplace operators and digital financial services providers to sellers/merchants pursuant to the issuance of RR No. 16-2023, to wit:
| ATC | Description | Tax Rate | Legal Basis | BIR Form No. |
| | 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% | RR No. 16-2023 | 1601-EQ/ 2307 |
| WI760 | Individual | |||
| WC760 | Corporate |