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RMO No. 33-2025: Amending Revenue Memorandum Order No. 26-2025 on Modification of Alphanumeric Tax Code (ATC) of Selected Revenue Source under Republic Act No. 12066, otherwise known as Corporate Recovery and Tax Incentives for Enterprises Maximize Opportunities for Reinvigorating the Economy (CREATE MORE) Act

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Summary

RMO No. 33-2025 amends RMO No. 26-2025 on the modification of Alphanumeric Tax Codes (ATC) under RA No. 12066 (CREATE MORE Act).

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Key points

  1. E-marketplace operators. For ATCs WI820 and WC820, the existing rate is 1% on one-half (1/2) of the gross remittances. The modified ATC is on the gross remittances to sellers or merchants, at 1/2%.
  2. Digital financial services providers. For ATCs WI830 and WC830, the existing rate is 1% on one-half (1/2) of the gross remittances. The modified ATC is on the gross remittances to sellers or merchants, at 1/2%.
  3. Legal basis and forms. The legal basis is R.A. No. 12066 and RR No. 5-2025. The forms shown are 1601-EQ and 2307.

Who is affected

  • E-marketplace operators
  • Digital financial services providers

Deadlines and effectivity

  • Issued July 4, 2025

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

Related issuances (2)

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CitesRMO No. 26-2025RR No. 5-2025

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.