RMO No. 48-2004 — Creates Alphanumeric Tax Code for selected revenue source under the Tax Forms Enhancement Program Digest | Full Text

Republic of the Philippines Department of Finance Bureau of Internal Revenue Quezon City November 22, 2004 REVENUE MEMORANDUM ORDER NO. 48-2004 SUBJECT : Creation of Alphanumeric Tax Code (ATC) of Selected Revenue Source TO under the Tax Forms Enhancement Program : All Collection Agents, Revenue District Officers and Other Internal Revenue Officers Concerned I. Objective : To facilitate the proper identification and monitoring of tax collection relative to Revenue Regulations No. 29-2003 imposing advance payment of VAT on Sale of Flour. In connection with the Tax Forms and Enhancement Program and for Integrated Tax System (ITS) purposes, the following ATC is hereby created: KIND OF TAX ISSUANCE/ BIR FORM ATC LEGAL BASIS/ NO. REASONS Miscellaneous Taxes/Other Revenue Sources Advance Payment of Value Added Tax RR No. 29-2003 0605 MC280 on Sale of Flour 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/jev