REVENUE MEMORANDUM ORDER NO.

9-2018 issued on February 6, 2018 creates

and modifies the Alphanumeric Tax Code (ATC) of selected revenue source under
Republic Act (RA) No. 10963 (Tax Reform for Acceleration and Inclusion or TRAIN Act),
to wit:
A. ATCs Created
ATC Description Tax Rate Legal Basis BIR Form
WI165 Final Withholding Tax on 6% Sec. 27 of RA 1602/2306
Amounts Withdrawn from No. 10963
Decedent’s Deposit Account

Final Withholding of Excise 5% Sec. 46 of RA 1620-XC

Tax on the performance of No. 10963
services on invasive
cosmetic procedures
WI800 a. individual
WC800 b. corporate

B. Modified ATCs
EXISTING (per ATC Handbook) MODIFIED/NEW BIR
Legal Legal FORM
ATC Description Tax Rate Tax Rate NO.
Basis Basis
DS101 Original Issue of ₱1.00/ Sec. 2 ₱2.00/ Sec. 2000
Shares of Stock ₱200.00 of RA ₱200.00 51 of
No. RA
9243 No.
10963
Sales, Sec. 3 Sec.
Agreements to of RA 52 of
Sell, Memoranda No. RA
of Sales, 9243 No.
Deliveries or 10963
Transfer of
Shares or
Certificates of
Stock

DS102 a. With par value ₱0.75/ ₱1.50/ 2000

₱200.00 ₱200.00 and
2000 OT
DS125 b. Without par 25% of DST 50% of DST
value paid upon paid upon the
the original original issue
issue
DS104 Certificates of ₱0.50/ Sec. ₱1.00/ Sec. 2000
Profits or ₱200.00 178 of ₱200.00 53 of
Interest in RA No. RA
Property or 8424 No.
Accumulations 10963
 EXISTING (per ATC Handbook) MODIFIED/NEW BIR
Legal Legal FORM
ATC Description Tax Rate Tax Rate NO.
Basis Basis
DS105 Bank Checks, ₱1.50 Sec. ₱3.00 Sec. 2000
Drafts, 179 of 54 of
Certificates of RA No. RA
Deposit not 8424 No.
Bearing Interest 10963
and Other
Instruments
DS106 Original Issue of ₱1.00/ Sec. 5 ₱1.50/ Sec. 2000
All Debt ₱200.00 of of RA ₱200.00 of 55 of
Instruments issue price No. issue price or RA
or a fraction 9243 a fraction of No.
of 365 days 365 days for 10963
for instrument
instrument with term of
with term of less than 1
less than 1 year
year
DS107 Acceptance of ₱0.30/ Sec. ₱0.60/ Sec. 2000
bill of exchange ₱200.00 181 of ₱200.00 57 of
and others RA No. RA
8424 No.
10963
DS108 Foreign Bills of ₱0.30/ Sec. ₱0.60/ Sec. 2000
Exchange and ₱200.00 182 of ₱200.00 58 of
Letters of Credit RA No. RA
8424 No.
10963
DS109 Life insurance Sec. 3 Sec. 2000
policies if the of RA 59 of
amount of No. RA
insurance: 10001 No.
10963
a. Does not Exempt Exempt
exceed
P100,000.00
b. Exceeds ₱10.00 ₱20.00
P100,000.00
but does not
exceed
P300,000.00
c. Exceeds ₱25.00 ₱50.00
P300,000.00
but does not
exceed
P500,000.00
d. Exceeds ₱50.00 ₱100.00
P500,000.00
 EXISTING (per ATC Handbook) MODIFIED/NEW BIR
Legal Legal FORM
ATC Description Tax Rate Tax Rate NO.
Basis Basis
but does not
exceed
P750,000.00
e. Exceeds ₱75.00 ₱150.00
P750,000.00
but does not
exceed
P1,000,000.00
f. Exceeds ₱100.00 ₱200.00
P1,000,000.00
DS112 a. Policies of ₱0.50/ Sec. 8 ₱1.00/ Sec. 2000
Annuities ₱200.00 of of RA ₱200.00 of 60 of
the premium No. the premium RA
or 9243 or installment No.
installment payment on 10963
payment on contract price
contract collected
price
collected

b. Pre-Need ₱0.20/ ₱0.40/

Plans ₱200.00 of ₱200.00 of
the premium the premium
or or contribution
contribution collected
collected
DS114 Certificates ₱15.00 Sec. ₱30.00 Sec. 2000
188 of 61 of
RA No. RA
8424 No.
10963
DS115 Warehouse ₱15.00 with Sec. ₱30.00 with Sec. 2000
Receipts value above 189 of value above 62 of
₱200.00 RA No. ₱200.00 RA
8424 No.
10963
DS116 Jai-alai, Horse ₱0.10/ Sec. ₱0.20/ Sec. 2000
Race Tickets , ₱1.00 190 of ₱1.00 63 of
Lotto or Other RA No. RA
Authorized 8424 No.
Number 10963
Games
DS117 Bills of Lading or ₱100.00 to Sec. ₱100.00 to Sec. 2000
Receipts ₱1,000.00 191 of ₱1,000.00 64 of
₱1.00 RA No. ₱2.00 RA
8424 No.
10963
 EXISTING (per ATC Handbook) MODIFIED/NEW BIR
Legal Legal FORM
ATC Description Tax Rate Tax Rate NO.
Basis Basis
Above Above
₱1,000.00 ₱1,000.00
₱10.00 ₱20.00

DS118 Proxies ₱15.00 Sec. ₱30.00 Sec. 2000

192 of 65 of
RA No. RA
8424 No.
10963
DS119 Powers of ₱5.00 Sec. ₱10.00 Sec. 2000
Attorney 193 of 66 of
RA No. RA
8424 No.
10963
DS120 Leases and 1st Sec. 1st ₱2,000.00 Sec. 2000
Other Hiring ₱2,000.00 194 of ₱6.00 67 of
Agreements ₱3.00 RA No. RA
8424 No.
in excess in excess
10963
(₱1.00/ (₱2.00/
₱1,000.00) ₱1,000.00)
DS121 Mortgages, 1st Sec. 1st Sec. 2000
Pledges & ₱5,000.00 195 of ₱5,000.00 68 of
Deeds of Trust ₱20.00 RA No. ₱40.00 RA
8424 No.
in excess in excess
10963
(₱10.00/ (₱20.00/
₱5,000.00) ₱5,000.00)
DS126 Bills of ₱0.30 on Sec. 6 ₱0.60 on Sec. 2000
Exchange or each of RA each ₱200.00 56 of
Drafts ₱200.00 No. RA
9243 No.
10963
Charter Parties Sec. Sec. 2000
and Similar 197 of 70 of
Instruments if RA No. RA
gross tonnage 8424 No.
is: 10963

DS130 a. 1,000 tons 1st 6 months 1st 6 months

and below ₱500.00 ₱1,000.00
in excess + in excess +
P50.00 P100.00

DS131 b. 1,001 to 1st 6 months 1st 6 months

10,000 tons ₱1,000.00 ₱2,000.00
in excess + in excess +
₱100.00 ₱200.00
 EXISTING (per ATC Handbook) MODIFIED/NEW BIR
Legal Legal FORM
ATC Description Tax Rate Tax Rate NO.
Basis Basis

DS132 c. over than 1st 6 months 1st 6 months

10,000 tons ₱1,500.00 ₱3,000.00
in excess + in excess +
₱150.00 ₱300.00

DS122 Deeds of Sale ₱15.00/ Sec. Deeds of Sec. 2000 OT

and ₱1,000.00 196 of Sale, 69 of
Conveyances of RA No. Conveyances RA
Real Property 8424 and Donation No.
of Real 10963
Property