Tax Alert No. 8 [ Revenue Memorandum Order (RMO) No. 19-2025 dated 25 March 2025

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

Please be informed that the BIR issued RMO No. 19-2025 on 15 April 2025, to facilitate the proper identification and monitoring of payment for corporate income tax of domestic and resident foreign corporations (RFC) classified as Registered Business Enterprise (RBEs) under the Enhanced Deductions Regime (EDR) as provided in Section 294(C) of the Tax Code of 1997, as amended by Republic Act (RA) No. 12066 and as implemented by RR No. 007-2025, the following ATCs are hereby created: 

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

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