RMO No. 78-2010 — Modifies the Alphanumeric Tax Code for tax on amusement places per RA No. 8424 Digest | Full Text
REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE Quezon City O August 11, 2010 October 14, 2010 REVENUE MEMORANDUM ORDER NO. 78-2010 SUBJECT : Modification of Alphanumeric Tax Code (ATC) of Selected Revenue Source TO Per Republic Act No. 8424 Pursuant to Revenue Memorandum Circular No. 18-2010, Clarification on the Coverage and Taxability of Amusement Places under Section 125(b) of the National Internal Revenue Code, as Amended : All Collection Agents, Revenue District Officers and Other Internal Revenue Officers Concerned I. Objective : To facilitate the proper identification and monitoring of tax on amusement places, the following ATC is hereby modified: EXISTING (per ATC Handbook) MODIFIED/NEW BIR Description Form ATC Description Tax Legal ATC Tax No. PT150 Rate Basis Rate 2551Q Tax on cabarets, night or 18% Section PT150 Tax on amusement places, 18% day clubs 125(b) of such as cabarets, night RA No. and day clubs, videoke 8424 bars, karaoke bars, karaoke television, karaoke boxes, music lounges and other similar establishments II. Repealing Clause: This Revenue Memorandum Order (RMO) revises portions of all other issuances inconsistent herewith. III. Effectivity: This RMO shall take effect immediately. (O (Original Signed)riginal Sigiginal Sign KIM S. JACINTO-HENARES Commissioner of Internal Revenue B-3/tbm
同类文件 Revenue Memorandum Orders
- RMO No. 10-2005 — Prescribes the policies and procedures in the accreditation of Cash Register Machine (CRM), Point of Sale (POS), other sales machines including sales receipting system software as well as registration for the use thereof pursuant to RR Nos. 11-2004 and 5-2005 Digest | Full Text | Annexes A-H, J, M, O-P | Annex I | Annex K | Annex L | Annex N(RMO No. 10-2005)
- RMO No. 43-2004 — Modifies BIR Form Nos. 1253 - General Control Ledger; 1245 - Monthly List of Transfer-In Accounts; 1246 - Monthly List of Transfer-Out Accounts; 1247 - Monthly List of Accounts Cancelled by ATCA; 1248 - Monthly List of Accounts Paid Digest | Full Text | Annex(RMO No. 43-2004)
- RMO No. 49-98 — Prescribes the policies and procedures on the Benefits Realization Review of Enhancements under the BIR Tax Computerization Project (TCP) Digest(RMO No. 49-98)
- RMO No. 56-2018 — Amends further Section IV.C.4 of RMO No. 22-2016, as amended by RMO No. 21-2018, on the availment of fast lane transaction Digest | Full Text(RMO No. 56-2018)
- RMO No. 06-2018 — Provides policies and guidelines in the enhancement of the frontline services in compliance with the Ease of Doing Business and implementation of the Revised Citizen's Charter(RMO No. 06-2018)
- RMO No. 40-2010 — Prescribes the policies and guidelines in the recruitment and designation of private appraiser members to the Regional Executive and Technical Committees on real property valuation Digest | Full Text(RMO No. 40-2010)
- RMO No. 6-2020 — Modifies the Alphanumeric Tax Code for Value-Added Tax pursuant to Revenue Regulations No. 10-2004 (re-imposing the Gross Receipts Tax on other non-bank financial intermediaries beginning January 1, 2004 which include pawnshops)(RMO No. 6-2020)
- RMO No. 03-2015 — Prescribes the CY 2014 Operational Key Performance Indicators and Accomplishment Reporting for the Large Taxpayers Service Digest | Full Text| Annex A | Annex B1 | Annex B2 | Annex C(RMO No. 03-2015)
想要这份文件的分析？
让 ASG 法律 AI 为你总结、与其他判例对比，或说明它如何适用于你的情形 — 它检索的正是同一个数据库。