Tax Alert No. 7 [Revenue Memorandum Order (RMO) No. 18-2025 dated 20 March 2025]

23 April, 2025

Modification, Dropping and Creation of Alphanumeric Tax Code of Selected Revenue Source under R.A. No. 12066 or the CREATE MORE Act

Please be informed that the BIR issued Revenue Memorandum Order (“RMO”) No. 18-2025 on 10 April 2025, to facilitate the proper identification and monitoring of payment of creditable withholding tax pursuant to RR No. 5-2025, in relation to CREATE MORE Act. The following ATCs are modified, dropped and created:

1. The following ATCs are modified: 

ATC 

Description 

Old rate 

New rate 

WI 156 
WC 156 

Income payments* made by credit card companies 

Individual 

Corporate 

½ of 1%

½%

2. The following ATCs are dropped:

ATC 

Description 

Rate 

BIR Form 

WI 760 

WC 760 

On one-half (1/2) of the gross remittances by e-marketplace operators and digital financial services providers to the sellers/merchants for the goods or services sold/paid through their platform/facility 

Individual 

Corporate 

1601-EQ/ 2307

3. The following ATCs are created: 

ATC 

Description 

Rate 

BIR Form 

WI 820 

WC 820 

On one-half (1/2) of the gross remittances* by e-marketplace operators to the sellers/merchants for the goods or services sold/paid through their platform/facility 

Individual 

Corporate 

½%

1601-EQ/ 2307

WI 830 

WC 830 

On one-half (1/2) of the gross remittances* by digital financial services providers to the sellers/merchants for the goods or services sold/paid through their platform/facility 

Individual 

Corporate 

½%

1601-EQ/ 2307

*Under Revenue Regulations (RR) No. 5-2025, the ½% withholding tax rate is based on gross remittances of electronic marketplace operators and digital financial services providers to merchants.

You may access the full version of this Regulation through the BIR website.

For any inquiry or request for assistance, please feel free to contact anyone from our Tax Services group. You may also reach us through this link