IGD & Associates January 13, 2026Please be informed that BIR has issued the attached tax advisory dated November 18, 2025, announcing that the updated software patch with newly created Alphanumeric Tax Codes (ATCs) for Alphalist Data Entry Module version 7.4 is now available at https://www.bir.gov.ph/Downloadables. Below are the additional ATCs in reference to issued Revenue Regulations (RR) No. 24-2025:
| Description | ATC | Tax Rate | BIR Form No. | |
| Individual | Corporation | |||
| Income payments made by top withholding agents, either private corporations or individuals, to the manufacturers and direct importers of motor vehicles in Completely Built Units (CBUs) or Semi-Knockdown (SKD) units, motor vehicle parts and accessories | WI840 | WC840 | ½% | 1601-EQ |
| Income payments made by top withholding agents, either private corporations or individuals, to the manufacturers and direct importers of medicine/pharmaceutical products | WI850 | WC850 | ½% | 1601-EQ |
| Income payments made by top withholding agents, either private corporations or individuals, to the manufacturers and direct importers of solid or liquid fuels and related products | WI860 | WC860 | ½% | 1601-EQ |
