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RMO No. 39-2025: Creation and Dropping of Alphanumeric Tax Code (ATC) of Selected Revenue Source under Revenue Regulations No. 2-1998 (Prescribes the regulations to implement RA No. 8424 relative to the Withholding on Income subject to the Expanded Withholding Tax and Final Withholding Tax, Withholding of Income Tax on Compensation, Withholding of Creditable Value-Added tax and Other Percentage Taxes)

September 17, 2025

RMO No. 39-2025 Creation and Dropping of Alphanumeric Tax Code (ATC) of Selected Revenue Source under Revenue Regulations No. 2-1998 (Prescribes the regulations to implement RA No. 8424 relative to the Withholding on Income subject to the Expanded Withholding Tax and Final Withholding Tax, Withholding of Income Tax on Compensation, Withholding of Creditable Value-Added tax and Other Percentage Taxes)

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Summary

RMO No. 39-2025 creates and drops Alphanumeric Tax Codes (ATC) for selected revenue sources under RR No. 2-1998.

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Key points

Created ATCs. ATC XM021 (Non-Metallic Minerals) and ATC XM025 (Quarry Resources) are created at a tax rate of 4%. The legal basis is RR No. 2-1998 and the BIR form is 2200-M.
Dropped ATC. ATC XM020 (Non-Metallic Minerals and Quarry Resources), at 4%, is dropped.

Deadlines and effectivity

Issued September 17, 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.