REVENUE MEMORANDUM ORDER NO. 3-2019 issued on January 15, 2019 creates and drops the Alphanumeric Tax Code (ATC) on Microfinance Non-Government Organizations (NGOs) and Documentary Stamp Tax (DST) in BIR Form No. 2000-OT under Republic Act No. 10963 (TRAIN Law), to wit: A. ATCs Created ATC Description Tax Rate BIR Form No. IC210 Preferential tax rate on Microfinance NGOs 2% 1702Q 1702MX DO102 DO125 Sales, Agreements to Sell, Memoranda of Sales, Deliveries or Transfer of Shares or Certificate of Stock a. In case of stock with par value b. In case of stock without par value ₱1.50/₱200.00 50% of DST paid on original issue 2000-OT DO122 Deeds of Sale, Conveyances and Donation of Real Property ₱15.00/₱1,000.00 2000-OT B. ATCs Dropped ATC Description Tax Rate BIR Form No. PT118 Preferential tax rate on Microfinance NGOs 2% 2551M DS102 DS125 Sales, Agreements to Sell, Memoranda of Sales, Deliveries or Transfer of Shares or Certificate of Stock a. In case of stock with par value b. In case of stock without par value ₱1.50/P200.00 50% of DST paid on original issue 2000 and 2000-OT DS122 Deeds of Sale, Conveyances and Donation of Real Property ₱15.00/P1,000.00 2000-OT