BIR Issuances – RMO No. 9-2025
Creation of Alphanumeric Tax Code (ATC) of Selected Revenue Source under Revenue Regulation (RR) No. 2-1998
Revenue Memorandum Order (RMO) No. 09-2025
27 February 2025
This is to facilitate the proper identification and monitoring of payment for creditable withholding tax pursuant to the issuance of Revenue Regulations (RR) No. 2-1998, the following ATCs are hereby created:
| ATC | Description | Tax Rate | Legal Basis | BIR Form No. |
|---|---|---|---|---|
| WI559
WC559 |
Sale of Residential House and Lot and Other Residential Dwellings
Individual Corporate |
5% | RR No. 2-1998 | 1606/2307 |
| WI560
WC560 |
Sale of Real Property Classified as Ordinary Assets of the Seller/Transferor Other than Sale of Residential House and Lot and Other Dwellings
Individual Corporate |
6% | RR No. 2-1998 | 1606/2307 |
This Revenue Memorandum Order (RMO) revises portions of all other issuances inconsistent herewith.
This RM shall take effect immediately.
You may access the said RMO thru the link below.
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