Revenue Memorandum Order · RMO

RMO No. 19-2025 Digest

To create new Alphanumeric Tax Codes (ATCs) for selected revenue sources under RR No. 007-2025.

Bureau of Internal RevenueIndependent research copy

Document type: RMO
Number: 19
Year: 2025
Text quality: Not specified

Document text

Reference copy · verify against the official source

RMO No. 19-2025 (issued April 15, 2025) creates two new Alphanumeric Tax Codes (ATCs) under RR No. 007-2025: IC220 for domestic corporations and IC230 for resident foreign corporations, each classified as a Registered Business Enterprise (RBE) under the Enhanced Deductions Regime (EDR). Both codes are shown at a 20% tax rate, cite R.A. No. 12066 / RR No. 007-2025 as legal basis, and are associated with BIR Forms 1702Q, 1702-RT, and 1702-MX. The OCR table is fragmented, so exact column alignment (rate, legal basis, form per ATC) is inferred.