REVENUE MEMORANDUM ORDER NO. 3-2022 issued on January 14, 2022 creates
the Alphanumeric Tax Code (ATC) for revenue source under Republic Act (RA) No.
9505, otherwise known as the Personal Equity and Retirement Account (PERA) Act
of 2008, to wit:
ATC Description Tax Rate Legal Basis BIR Form No.
WI730 Total income earned from
the time of its opening to
its withdrawal under the
PERA Act of 2008
20% RA No. 9505/
RR No. 6-2021