REVENUE MEMORANDUM ORDER NO. 9-2007 issued on May 30, 2007 creates and modifies certain Alphanumeric Tax Codes of selected revenue source under the Tax Forms Enhancement Program, to wit: ATCs created KIND OF TAX RATE ISSUANCE/ LEGAL BASIS/ REASONS ATC BIR FORM AFFECTED Other services rendered in the Philippines by non-residents – government withholding agent – private withholding agent 12% 12% RR 16-2005 amended by RR No. 4-2007 (Sec.4.114-2 (b)(2)) WV060 WV070 1600 1600 ATCs modified KIND OF TAX OLD RATE NEW RATE ISSUANCE/ LEGAL BASIS/ REASONS ATC BIR FORM AFFECTED Lease or use of properties or property rights owned by non-residents – (government withholding agent) – (private withholding agent) 10% 10% 12% 12% RR 16-2005 amended by RR No. 4-2007 (Sec.4.114-2 (b)(2)) WV040 WV050