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RMO No. 18-2026: Creation of Alphanumeric Tax Code (ATC) of Selected Revenue Source under Revenue Regulations No. 004-2026

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Summary

RMO No. 18-2026 creates Alphanumeric Tax Codes (ATC) for selected revenue sources under RR No. 004-2026.

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Key points

  1. New ATCs. ATC MC350 is for the individual and ATC MC351 is for the corporate One-Time Abatement of Taxes and/or Penalties for Micro Taxpayers.
  2. Tax rate, basis and form. The tax rate is N/A, the legal basis is RR No. 004-2026, and the BIR form is No. 0605.

Who is affected

  • Micro Taxpayers (individual and corporate)

Deadlines and effectivity

  • Issued July 23, 2026

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

Related issuances (1)

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CitesRR No. 4-2026

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.