RMO No. 41-2018 — Modifies the Alphanumeric Tax Code (ATC) for Petroleum Products under RA No. 10963 (TRAIN Act)
REPUBLICOF THE PHILIPPINES
BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE Quezon City
TDD
July 27,2018
REVENUE MEMORANDUM ORDER NO. _ 41- 2018
SUBJECT Modification of Alphanumeric Tax Code (ATC) for Petroleum Products under Republic Act (RA) No.10963,otherwise known as Tax Reform for Acceleration
and Inclusion (TRAIN) Act
TO All Collection Agents, Revenue District Officers and Other Internal Revenue Officers Concerned
. OBJECTIVE:
To facilitate the proper identification and monitoring of tax collection from Excise Tax on petroleum products pursuant to the implementation of RA No. 10963, the following ATC is hereby modified:
ATC EXISTING (per ATC Handbook) Description Rate Tax Legal Basis MODIFIED/NEW Rate Tax BIR Form
XP220 Additives for lubricating oils and greases Effective on January 1,2018 Effective on January 1,2019 Effective on January 1, 2020 10% 09% 8% RA No. 10963 P10.00 per liter/kg P8.00 per liter/kg P9.00 per liter/kg 2200-P
I REPEALING CLAUSE:
This Revenue Memorandum Order (RMO) revises portions of all other issuances inconsistent herewith.
H. EFFECTIVITY:
This RMO shall take effect immediately
BUKEAUUF INIERNAL KEVENUE NNYYYT C
GUUIW SEP 05 2018 2.XPM. UQA X Commissioner of Internal Revenue CAESAR R.DULAY 019308 B-3 RECORDS MGT.DIVISION
同类文件 Revenue Memorandum Orders
- RMO No. 07-2001 — Amends RMO No. 31-99 relative to the signatories of checks drawn against regional bank accounts. Digest(RMO No. 07-2001)
- RMO No. 10-2003 — Automatically designates personnel next-in-rank in certain positions as Officer-in-Charge Digest | Full Text(RMO No. 10-2003)
- RMO No. 24-2017 — Prescribes the guidelines and procedures on the use and maintenance of the BIR Dormitory in the National and Regional Offices Digest | Full Text | Annex A | Annex B(RMO No. 24-2017)
- RMO No. 28-2013 — Amends certain provisions of RMO No. 20-2013, prescribing the policies and guidelines in the issuance of Tax Exemption Rulings to qualified non-stock, non-profit corporations and associations(RMO No. 28-2013)
- RMO No. 18-2003 — Prescribes the revised Access Request Forms Digest | Full Text | Annex A | Annex B | Annex C | Annex D(RMO No. 18-2003)
- RMO No. 26-2015 — Amends the pertinent provisions of RMO No. 25-2011 more particularly on the remittance of proceeds from sale of loose documentary stamps collected by the designated/authorized Revenue Collection Officers, Special Revenue Collection Officers and other collecting agents Digest | Full Text(RMO No. 26-2015)
- RMO No. 31-2010 — Prescribes the allocation of the CY 2010 BIR collection goal by implementing office Digest | Full Text | Annexes(RMO No. 31-2010)
- RMO No. 24-98 — Amends RMO No. 24-94 by defining the new composition of the Inspection and Acceptance Committee in the National Office Digest(RMO No. 24-98)
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。