RMO No. 09-2004 — Creates and drops the ATCs of selected revenue sources subject to Excise Tax as specified in the Order Digest | Full Text

REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE Quezon City March 10, 2004 REVENUE MEMORANDUM ORDER NO. 9-2004 SUBJECT : Creation and Dropping of Alphanumeric Tax Codes (ATC) of Selected Revenue Sources Subject to Excise Tax TO : All Collection Agents, Revenue District Officers and Other Internal Revenue Officers Concerned I. Objective : In connection with the Tax Forms Enhancement Program and the implementation of Republic Act No. 9224 , Rationalizing the Excise Tax on Automobiles, Amending for the Purpose of the National Internal Revenue Code of 1997 and for other Purposes, the following ATCs are hereby dropped and created: A. The following ATCs are hereby dropped: KIND OF TAXES ISSUANCE/ ATC LEGAL BASIS/ 1. Automobiles (gasoline), engine displacement up to 1600 cc 2. Automobiles (gasoline), engine displacement of 1601cc to 2000cc REASONS 3. Automobiles (gasoline), engine displacement of 2001cc to 2700cc 4. Automobiles (gasoline), engine displacement of 2701cc or over Per XG020 5. Automobiles (diesel), engine displacement up to 1800 cc Memorandum of XG030 6. Automobiles (diesel), engine displacement of 1801cc to 2300cc XG040 7. Automobiles (diesel), engine displacement of 2301cc to 3000cc ACIR, TAS XG050 8. Automobiles (diesel), engine displacement of 3001cc or over dated 10/02/03 XG060 XG070 XG080 XG090 B. The following ATCs are hereby created: KIND OF TAXES ISSUANCE/ ATC LEGAL BASIS/ REASONS Excise Taxes on Miscellaneous and Non- Essential Goods RA No. 9224 1. Passenger cars with net manufacturer's/importer's selling price of XG021 up to P 600,000 XG022 XG023 2. Passenger cars with net manufacturer's/importer's selling price of XG024 over P 600,000 to P 1.1 million 3. Passenger cars with net manufacturer's/importer's selling price of over P 1.1 million to P 2.1 million 4. Passenger cars with net manufacturer's/importer's selling price of over P 2.1 million

KIND OF TAXES ISSUANCE/ ATC LEGAL BASIS/ REASONS 5. Utility vehicles with net manufacturer's/importer's selling price up RA No. 9224 XG031 to P 600,000 XG032 XG033 6. Utility vehicles with net manufacturer's/importer's selling price of XG034 over P 600,000 to P 1.1 million XG041 XG042 7. Utility vehicles with net manufacturer's/importer's selling price of XG043 over P 1.1 million to P 2.1 million XG044 XG051 8. Utility vehicles with net manufacturer's/importer's selling price of XG052 over P 2.1 million XG053 XG054 9. Passenger vans with net manufacturer's/importer's selling price of XG061 up to P 600,000 XG062 XG063 10. Passenger vans with net manufacturer's/importer's selling price XG064 of over P 600,000 to P 1.1 million 11. Passenger vans with net manufacturer's/importer's selling price of over P 1.1 million to P 2.1 million 12. Passenger vans with net manufacturer's/importer's selling price of over P 2.1 million 13. Pick-ups with net manufacturer's/importer's selling price of up to P 600,000 14. Pick-ups with net manufacturer's/importer's selling price of over P 600,000 to P 1.1 million 15. Pick-ups with net manufacturer's/importer's selling price of over P 1.1 million to P 2.1 million 16. Pick-ups with net manufacturer's/importer's selling price of over P 2.1 million 17. Others with net manufacturer's/importer's selling price of up to P 600,000 18. Others with net manufacturer's/importer's selling price of over P 600,000 to P 1.1 million 19. Others with net manufacturer's/importer's selling price of over P 1.1 million to P 2.1 million 20. Others with net manufacturer's/importer's selling price of over P 2.1 million 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