RMO No. 3-2022 — Creates the Alphanumeric Tax Code (ATC) for revenue source under RA No. 9505 (PERA Act of 2008)

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Quezon City BUREAU OF INTERNAL RFVENUE RECORDS M..DI.-. dnrTm C JAN 14 2022 9:4s Am} }{}

September 27, 2021

REVENUE MEMORANDUM ORDER NO._3-&0&2

SUBJECT Creation of Alphanumeric Tax Code (ATC) for Revenue Source under Republic Act (RA) No. 9505, otherwise known as Personal Equity and Retirement Account (PERA) Act of 2008

TO All Collection Agents, Revenue District Officers and Other Internal Revenue Officers Concerned

I OBJECTIVE:

Withheld pursuant to the implementation of RA No. 9505, the following ATC is hereby created: To facilitate the proper identification and monitoring of remittances for Final Income Taxes

ATC Description Tax Rate Legal Basis BIR Form No.

W!730 Total in come earned from the time of its Personal Equity and Retirement Account opening to its withdrawal under the (PERA) Act of 2008 20% RR No. 6-2021 RA No. 9505/ 1601-FQ

REPEALING CLAUSE:

herewith. This Revenue Memorandum Order (RMO) revises portions of all other issuances inconsistent

H. EFFECTIVITY:

This RMO shall take effect immediately.

B-3 Commissioner of Internal Revenue CAESAR R. DULAY N 048693