Revenue Memorandum Orders RMO No. 09-2002RMO No. 09-2002 2002-05-06

RMO No. 09-2002 — Renames the Alphanumeric Tax Codes (ATC) of Revenue Sources for Proper Classification of Taxes Digest | Full Text

REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE Quezon City April 11, 2002 REVENUE MEMORANDUM ORDER NO. 9-2002 SUBJECT: Renaming of Alphanumeric Tax Codes (ATC) of Revenue Sources for Proper Classification of Taxes TO : All Collection Agents, Revenue District Officers and Other Internal Revenue Officers Concerned I. Objective: To facilitate proper identification and monitoring of Withholding Tax collections based on BIR Form 1601E (Monthly Remittance Return of Creditable Income Tax Withheld - Expanded) and for Integrated Tax System (ITS) purposes, the following ATC is hereby renamed: KIND OF TAXES ISSUANCE/LEGAL/BASIS ATC REASONS From To Renaming of ATC for Taxes on Net (RMO No. 14-99) Income and Profit: Creditable withholding tax on Section 2.57.2(I) of RR2-98 WC 141 WI 141 payments to medical as amended by RR 12-98, practitioners through a duly RR 3-99, RR 6-2001 and registered general professional RR 12-2001. partnerships for the practice of medial profession subject to 10%

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) REN� G. BA�EZ Commissioner of Internal Revenue

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