Revenue Memorandum Order · RMO

RMO No. 18-2026 Digest

To create the Alphanumeric Tax Codes (ATCs) MC350 and MC351 for the selected revenue source 'One-Time Abatement of Taxes and/or Penalties for Micro Taxpayers' under Revenue Regulations No. 004-2026.

Bureau of Internal RevenueIndependent research copy

Document type: RMO
Number: 18
Year: 2026
Text quality: Not specified

Document text

Reference copy · verify against the official source

Revenue Memorandum Order No. 18-2026, issued July 23, 2026, creates two Alphanumeric Tax Codes (ATCs) under Revenue Regulations No. 004-2026: MC350 (Individual) and MC351 (Corporate), both described as 'One-Time Abatement of Taxes and/or Penalties for Micro Taxpayers'. The table shows Tax Rate 'N/A', Legal Basis 'RR No. 004-2026', and BIR Form No. '0605'. The table is OCR-garbled, so column-to-value assignments are partly inferred.