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RMO No. 19-2025: Creation of Alphanumeric Tax Code (ATC) of Selected Revenue Source under Revenue Regulations (RR) No. 007-2025

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Summary

RMO No. 19-2025 creates Alphanumeric Tax Codes (ATC) of selected revenue sources under RR No. 007-2025.

Key points

  1. IC220. Covers a domestic corporation classified as a Registered Business Enterprise (RBE) under the Enhanced Deductions Regime (EDR). The rate is 20% under R.A. No. 12066 / RR No. 007-2025, using BIR Form 1702Q / 1702-RT / 1702-MX.
  2. IC230. Covers a resident foreign corporation classified as a Registered Business Enterprise (RBE) under the Enhanced Deductions Regime (EDR). The rate is 20%.

Who is affected

  • Domestic corporations that are RBEs under the EDR
  • Resident foreign corporations that are RBEs under the EDR

Deadlines and effectivity

  • Issued April 15, 2025

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

Related issuances

CitesRR No. 7-2025

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.