RMO No. 32-2025: Creation, Modification and Dropping of Alphanumeric Tax Code (ATC) of Selected Revenue Source under Republic Act (R.A.) No. 12214 (Capital Markets Efficiency Promotion Act) and R.A. No. 11491 (Bayanihan to Recover as One Act)

Key points

1. New ATC. ATC PT203 covers the sale or exchange of shares of stock and other securities of a domestic corporation listed and traded through a Foreign Stock Exchange (FSE), at 1/10 of 1%. The legal basis is R.A. No. 12214 and the form is BIR Form 2552.
2. Modified ATC. ATC PT200 (shares listed and traded through a Local Stock Exchange) changes from 6/10 of 1% to 1/10 of 1%, under R.A. No. 12214 and BIR Form 2552.
3. Dropped ATCs. ATC PT201 (sale of shares through Initial Public Offering) and ATC PT202 (Secondary Public Offering) are dropped. Their rates were 4% up to 25%, 2% over 25% but not over 33 1/3%, and 1% over 33 1/3%, under R.A. No. 11494.

Deadlines and effectivity

• Issued June 30, 2025