REVENUE MEMORANDUM ORDER NO. 6-2020 issued on February 6, 2020 modifies the Alphanumeric Tax Code (ATC) for Value-Added Tax (VAT) pursuant to Revenue Regulations (RR) No. 10-2004 and Revenue Memorandum Circular (RMC) No. 73-2004 (re-imposing the Gross Receipts Tax on other non-bank financial intermediaries beginning January 1, 2004, which includes pawnshops). The said modification is as follows: EXISTING (per ATC Handbook) MODIFIED/NEW BIR FORM NO. ATC Description Tax Rate Description VB102 Lending Investors/Dealer in Securities/Pawnshops/ Pre-Need Co. 12% Lending Investors/Dealer in Securities/Pre-Need Co. 2550M/ 2550Q