RMO No. 36-2003 — Creates Alphanumeric Tax Codes per BIR Form No. 0611-A Digest | Full Text

REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE Quezon City November 11, 2003 REVENUE MEMORANDUM ORDER NO. 36-2003 SUBJECT: Creation of Alphanumeric Tax Codes (ATC) per BIR Form No. 0611-A TO : All Collection Agents, Revenue District Officers and Other Internal Revenue Officers Concerned I. Objective : To facilitate proper identification and monitoring of tax collections based on BIR Form No. 0611-A (Under Third Party Information Program) and for Integrated Tax System (ITS) purposes, the following ATCs are hereby created: KIND OF TAXES ISSUANCE/ LEGAL ATC BASIS/ REASONS Miscellaneous Taxes/Other Revenue Sources BIR Form No. 0611-A Third Party Information Program 1. Income Tax MC250 2. Value-Added Tax MC251 3. Excise-Ad Valorem MC252 4. Excise-Specific MC253 5. Withholding Tax - Compensation MC254 6. Withholding Tax � Expanded MC255 7. Withholding Tax � Final MC256 8. Withholding Tax � Banks and Other Financial MC257 Institution MC258 9. Withholding Tax � Fringe Benefits MC259 10.Withholding Tax � PT on Winnings and Prizes MC260 11. Withholding Tax � Others (One-time transaction not MC261 subject to capital gains tax) [Sale/transfer or exchange of real properties other than capital assets] MC262 12. Withholding Tax � VAT and Other Percentage Taxes MC263 13. Capital Gains Tax � Real Property (Sales, Exchange or Other Disposition of Real Property Classified as Capital Asset) 14. Capital Gains Tax � Stocks (Sales, Exchange or Other Disposition of Shares of Stock)

KIND OF TAXES ISSUANCE/ LEGAL ATC BASIS/ REASONS 15. Improperly Accumulated Earnings Tax MC264 16. Percentage Tax � Quarterly MC265 17. Percentage Tax � Monthly MC266 18. Percentage Tax � Stock (IPO) MC267 19. Percentage Tax � Stocks MC268 20.Estate Tax MC269 21.Donor's Tax MC270 22. Documentary Stamp Tax MC271 23.Taxunder Special Laws MC272 24. Accrued Penalties MC273 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