Skip to main content
BIR Issuancesby BetterGov.phBeta
Official source
Browse issuances
Revenue Memorandum Order · RMO

RMO No. 26-2025 Digest

The issuance modifies the Alphanumeric Tax Code (ATC) of selected revenue sources pursuant to Republic Act No. 12066, the CREATE MORE Act.

Bureau of Internal RevenueIndependent research copy
Document type
RMO
Number
26
Year
2025
Text quality
Not specified

Document text

Reference copy · verify against the official source
RMO No. 26-2025 (issued May 20, 2025) modifies the Alphanumeric Tax Codes (ATCs) covering remittances by e-marketplace operators and by digital financial services to sellers/merchants, pursuant to RA No. 12066 (CREATE MORE Act) and RR No. 5-2025. The revised ATC descriptions read 'On the gross remittances by e-marketplace operators...' and 'On the gross remittances by digital financial services...', with Individual variants WI820/WI830 and Corporate variants WC820/WC830, tied to BIR Forms 1601-EQ and 2307. The provided text is an OCR-degraded table: no effective date or transition rules are shown, and it is unclear whether only the ATC wording changed or the rate changed as well.