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RMO No. 35-2025: Modification of Alphanumeric Tax Code (ATC) of Selected Revenue Source under Republic Act (R.A.) No. 12214 (Capital Markets Efficiency Promotion Act)

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Summary

RMO No. 35-2025 modifies the Alphanumeric Tax Codes (ATC) for documentary stamp tax on selected revenue sources under RA No. 12214 (CMEPA).

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Key points

  1. DS101. Original Issue of Shares of Stock: the rate changes from ₱2.00 /₱200.00 to 75% of 1% of the par value.
  2. DS103. Bonds, Debentures, Certificates of Stock or Indebtedness Issued in Foreign Countries: the rate changes from ₱1.50 /₱200.00 to 75% of 1% of the value of the transaction.
  3. DS106. Original Issue of all Debt Instruments: the rate changes from ₱1.50 /₱200.00 of issue price to a standard 75% of 1% of issue price. If the term is less than one (1) year, the DST is multiplied by the ratio of its term in days to 365 days.
  4. Legal basis and form. The legal basis is R.A. No. 12214 and the BIR form shown is 2000.

Deadlines and effectivity

  • Issued July 11, 2025

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

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.