BIR Issuances – RMO No. 17-2025
Revenue Memorandum Order No. 39-2025
Date Posted (BIR Website): September 17, 2025
Effectivity: Immediately
Creation and Dropping of Alphanumeric Tax Code (ATC) of Selected Revenue Source under Revenue Regulations No. 2-1998 (Prescribes the regulations to implement RA No. 8424 relative to the Withholding on Income subject to the Expanded Withholding Tax and Final Withholding Tax, Withholding of Income Tax on Compensation, Withholding of Creditable Value-Added tax and Other Percentage Taxes)
I. Objective
- To facilitate the proper identification and monitoring of payment for excise taxes pursuant to the proposed Revenue Regulations (RR) amending further the provisions of RR No. 1998, the following ATCs are hereby created and dropped:
II. The following ATC are hereby created:
III. The following ATC are hereby dropped:
You may access the full version of this RMO on the link below.
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