Tax Resources PH icon

TAX RESOURCES PH

Tax resources for Filipinos

RMO No. 27-2025: Creation of Alphanumeric Tax Code (ATC) for Value-Added Tax (VAT) on Local Sales of Registered Business Enterprises (RBEs)

Files
Download this file

Summary

RMO No. 27-2025 creates a new Alphanumeric Tax Code (ATC) for Value-Added Tax on local sales of Registered Business Enterprises (RBEs).

CollapseExpand

Key points

  1. New ATC. ATC WV110 covers VAT on Local Sales of Registered Business Enterprises (RBEs), at a tax rate of 12%.
  2. Legal basis and forms. The legal basis is RR No. 9-2025. The BIR forms shown are 0605, 1600-VT and 2307.

Who is affected

  • Registered Business Enterprises (RBEs)

Deadlines and effectivity

  • Issued May 20, 2025

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.

Related issuances (1)

Cites CollapseExpand
CitesRR No. 9-2025

Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.