RMO No. 11-2004 — Provides the guidelines and procedures in the generation and preparation of TAS Report Nos. 007 and 008 adopting the taxpayer type and tax type codes Digest | Full Text | Annex A

REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE Quezon City November 25, 2003 REVENUE MEMORANDUM ORDER NO. 11-2004 SUBJECT : Guidelines and Procedures in the Generation and Preparation of TAS Reports 007 and 008 adopting the Taxpayer Type and Tax Type Codes as herein prescribed. TO : All Internal Revenue Officials, Employees and Others Concerned I. OBJECTIVES: This Revenue Memorandum Order is issued to: 1. Provide a standard Integrated Tax System (ITS) Codes guide on taxpayer types and tax types to be uniformly used in all District Offices and other concerned offices to eliminate misclassification of taxpayer. 2. Establish policies and procedures on ITS generated registration reports and validation thereof. 3. Provide uniform report formats of Registration Reports for a more reliable and accurate reporting of Registration Data for computerized and non- computerized RDOs. II. TAXPAYER TYPE CLASSIFICATION The following are the classification of taxpayer types, their applicable codes which shall be used and uniformly implemented in all Revenue District Offices and other concerned offices: ITS CODE DOMESTIC CORPORATIONS CORPN Taxable Private Corporation in General GVTCP Government Owned and Controlled Corporation GPART Taxable Partnership INSNL Insurance Company Non-Life -1-

INSLF Insurance Company Life INSML Insurance Company Mutual-Life (Domestic Corporation) EDUCN Proprietary Educational Institution NONHP Non Profit Hospitals ROHQ Regional Operating Head quarters FCDU Foreign Currency Deposit Unit (FCDU) JOINT Joint Venture Exempt from Income Tax PARTP General Professional Partnership NONED Non-stock non-profit Educational Institution NONST Non-stock non-profit organizations LGU Local Government Units GOVTA National Government Agency RFCIC International Carrier RFOBU Offshore Banking Unit (OBU) RFCDU Foreign Currency Deposit Unit REPRO Representative Office RFCML Mutual Life Insurance Companies (Resident Foreign Corporation) RFCGL Resident Foreign Corporation NRFCG Non-Resident Foreign Partnership NRFIC Non-Resident International Carrier NRFML Non-Resident Mutual Life NRFC Non-Resident Foreign Corporation LOCAL Local Employee SINGL Single Proprietorship (Business-Filipino Citizen) RESAL Single Proprietorship (Business-Resident Alien) -2-

PROFL Professional OCWNR OFW/ Non Resident Citizen ESTAT Estate TRUST Trust MIE Marginal Income Earner ONETT One Time Transactions Earner EO98 Executive Order No. 98 III. TAX TYPE CLASSIFICATION The following are tax type classification which shall be uniformly used by all Revenue District Offices and Revenue Data Centers: ITS CODE BIR FORM CLASSIFICATION OF TAX TYPE WG NO. 1600 Withholding Tax � VAT & Other Percentage Taxes WW 1600WP Withholding Tax � Percentage Tax on Winnings and Prizes WC 1601C Withholding Tax � Compensation WE 1601E Withholding Tax � Expanded/Others WF 1601F Withholding Tax � Final WB 1602 Withholding Tax � Final (on interest paid on deposits, yield on deposit substitutes, interest, etc.) WR 1603 Withholding Tax � Fringe Benefits WO 1606 Withholding Tax � Others (One Time Transaction not subject to Capital Gains Tax) IT 1700, 1701, Income Tax 1701Q, 1702, 1702Q, 1703 IE 1704, 2111 Improperly Accumulated Earnings Tax -3-

CG 1706 Capital Gains Tax � Real Property (Final Withholding) CS 1707, 1707A Capital Gains Tax � Stocks DN 1800 Donors Tax ES 1801 Estate Tax DS 2000 Documentary Stamp Tax � Regular DO 2000OT Documentary Stamp Tax � ONETT AP 2111 Accrued Penalties XA 2200A Excise � Alcohol Products XG 2200AN Excise � Automobiles & Non-Essentials XM 2200M Excise � Mineral Products XP 2200P Excise � Petroleum Products XT 2200T Excise � Tobacco Products XF 2200T Tobacco/Inspection & Monitoring Fees VT 2550M Value Added Tax ( Monthly ) 2550Q Value Added Tax ( Quarterly ) PM 2551M Percentage Tax � Monthly PT 2551Q Percentage Tax � Quarterly ST 2552 Percentage Tax � Stocks SL 2553 Percentage Tax - Special Laws SO 2553 Percentage Tax � Stocks Initial Public Offering (IPO) MC 0605 Miscellaneous Tax QP 0605 Qualifying Fees � PAGCOR RF 0605 Registration Fee TR 0605 Travel Tax � PTA -4-

ET 0605 Energy Tax NT 1702,1702Q Not Taxable (Tax type for those EO 98 registrants) FP 0613 Fines & Penalties IV. POLICIES 1. All RDOs (computerized and non-computerized) shall submit the following TAS reports to Taxpayer Service Program and Monitoring Division (TSPMD) not later than the 10th day of the following month � 007 � Report on Registration by Taxpayer Type � 008 � Report on Registration by Tax Type (Computerized RDOs and non-computerized RDOs with e-mail facility shall submit the aforementioned reports via bureau's e-mail facility.) 2. To avoid inconsistencies in the registration reports, the standard classification of taxpayer type and tax type and its corresponding Integrated Tax System (ITS) Code as provided under Sections II and III of this RMO shall be uniformly used by all concerned offices in classifying taxpayers/new registrants and their corresponding taxes. 3. The Revenue District Officers of computerized RDOs shall analyze and validate the system generated TAS Reports No. 007 and 008 and coordinate with the concerned RDC on any discrepancy. 4. Any additional classification on taxpayer type and tax type shall be officially circularized through revenue issuance. 5. Taxpayer Assistance Service (TAS) thru Taxpayer Service Programs and Monitoring Division (TSPMD) shall monitor and consolidate all registration reports prescribed under this RMO. 6. The System Maintenance and Support Division (SMSD) shall develop a program that can generate TAS reports No. 007 & 008 following the prescribed format hereof. V. PROCEDURES A. For Computerized (ITS) RDOs Taxpayer Service Section (TSS) of the Computerized RDOs: a. Check and validate accuracy of TAS Reports No. 007 Report on Registration by Taxpayer type (Annex "A") and 008 Registration -5-

by Tax Type (Annexes B, B-1, B-2) using Reports Generation Screen of the Registration System every Monday following the first Saturday generation by RDC. If there are discrepancies found during validation, make necessary adjustment in the registration database and request RDC to re-run the TAS report. Note: Any discrepancy in the ending balance of the previous month against the beginning balance of the following month for TAS Report 007 shall be analyzed and corrected by the RDO in coordination with the concerned RDC. b. Forward registration reports via e-mail to TSPMD-TAS not later than the 10th day of the following month. B. For Non Computerized (Non- ITS) RDOs Taxpayer Service Section (TSS) of the Non-computerized RDOs : a. Maintain a record/list of old and new registrants. The list shall indicate all registration information that include the type of taxpayers and their corresponding tax types; b. Fill up TAS Report No. 007 and TAS Report 008 properly and accurately; c. Forward the reports to the Revenue District Officer for approval and certification; d. For RDOs with e-mail facilities, forward the reports thru e-mail to TSPMD-TAS on or before the 10th day of the month. The printed approved/certified registration reports shall be kept on file; and e. For RDOs without e-mail facilities, submit the approved/certified registration reports on or before the 10th day of the following month to the following: Original copy - TAS thru TSPMD Duplicate copy - RDO file C. Revenue Data Center shall: a. Run the program for TAS Reports No. 007 and 008 for computerized RDO every first Saturday of the month covering the previous month copy furnish the concerned RDO. b. Re-run the adjusted TAS reports upon request of the RDO, if applicable. -6-

D. Taxpayer Assistance Service (TAS) thru Taxpayer Service Programs and Monitoring Division: a. Receive and evaluate the registration reports from the RDO's. Inform the concerned RDO on any correction/observation on the reports submitted. b. Monitor and assist RDOs on registration issues/concerns and the necessary action to be taken. c. Consolidate the reports and distribute to the Office of Deputy Commissioners for Operations and Information Systems Group and other office concerned. d. Monitor the prompt submission of accurate registration reports. e. Recommend policies and procedures to top management that will contribute to the clean up and improvement of the Registration Data Base. VI. REPEALING CLAUSE All revenue issuances or portions thereof inconsistent herewith are hereby repealed or amended accordingly. VII. EFFECTIVITY This Order shall take effect immediately. (Original Signed) GUILLERMO L. PARAYNO, JR. Commissioner of Internal Revenue -7-