RMO No. 33-2003 — Modifies the Alphanumeric Tax Codes for Documentary Stamp Taxes relative to One-Time Transactions (ONETT) Digest | Full Text

REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE Quezon City October 9, 2003 REVENUE MEMORANDUM ORDER NO. 33-2003 SUBJECT: Modification of Alphanumeric Tax Codes (ATC) Subject to One-Time Transactions (ONETT) TO : All Collection Agents, Revenue District Officers and Other Internal Revenue Officers Concerned I. Objective : To facilitate proper identification and monitoring of documentary stamp taxes relative to One- Time Transactions (ONETT) pursuant to RMO 15-2003, the following ATCs are hereby created: ISSUANCE/ LEGAL ATC KIND OF TAXES BASIS/ REASONS From To (RMO No 14-99) Documentary Stamp Taxes Sec. 176 of RA 8424 Sales, Agreements to Sell, Memoranda of Sales, Deliveries or Transfer of Due-Bills, Certificates of DS102 DS 102 Obligation, or Shares or Certificates of Stock - In case of stock with par value ( P1.50 / P 200 par value) - In case of stock without par value (25% of DST Sec. 176 of RA 8424 DS102 DS125 paid on original issue) RMO No. 15-2003 II. Repealing Clause : This Revenue Memorandum Order revises portions of all other issuances inconsistent herewith. III. Effectivity : This Revenue Memorandum Order shall take effect immediately. (Original Signed) GUILLERMO L. PARAYNO, Jr. Commissioner of Internal Revenue b-3