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RMO No. 26-2025: Modification of Alphanumeric Tax Code (ATC) of Selected Revenue Source under Republic Act (RA) 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. 26-2025 modifies the Alphanumeric Tax Codes (ATC) for selected revenue sources under RA No. 12066 (CREATE MORE Act).

Key points

  1. E-marketplace operators. ATCs WI820 and WC820 (individual and corporate) change from tax on one-half (1/2) of gross remittances to tax on the gross remittances to sellers or merchants for goods or services sold or paid through the platform.
  2. Digital financial services. ATCs WI830 and WC830 (individual and corporate) change in the same way, from one-half (1/2) of gross remittances to the gross remittances to sellers or merchants.
  3. Legal basis and forms. The listed legal basis is R.A. No. 12066 and RR No. 5-2025. The BIR forms shown are 1601-EQ and 2307.

Who is affected

  • E-marketplace operators
  • Digital financial services

Deadlines and effectivity

  • Issued May 20, 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. 5-2025
Cited byRMO No. 33-2025

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.