RMO No. 45-2025 Digest

RMO No. 45-2025, issued October 20, 2025, modifies the Alphanumeric Tax Code (ATC) for a selected revenue source pursuant to Republic Act No. 12214 (Capital Markets Efficiency Promotion Act). Specifically, the ATCs for 'Interest on foreign currency deposit' — WI170 (Resident Individual) and WC170 (Resident Corporate) — change from an existing tax rate of 15% (per ATC Handbook) to a modified/new tax rate of 20%, under the legal basis R.A. No. 12214 / RR No. 21-2025, with BIR Form Nos. 1602Q/2306 indicated in the table. The excerpt is short and OCR-noisy, so details beyond the shown table entry are uncertain.