BIR Issuances – RMO No. 17-2025

Revenue Memorandum Order No. 40-2025

Date Posted (BIR Website): September 17, 2025

Effectivity: Immediately

Creation and Dropping of Alphanumeric Tax Code (ATC) of Selected Revenue Source under Republic Act (R.A.) No. 12214 (Capital Markets Efficiency Promotion Act)

I. Objective

• To facilitate the proper identification and monitoring of payment for excise tax pursuant to the issuance of Republic Act No. 12214, otherwise known as the Capital Markets Efficiency Promotion Act, 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.