RMO No. 4-2019 — Creates the Alphanumeric Tax Code for selected Excise Taxes on exports paid through Payment Form (BIR Form No. 0605)

REPUBLIC OF THE PHILIPPINES

BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE Quezon City

LIDD

November 12,2018

REVENUE MeMOrANDUM ORDeR NO. 4- &0/9

SUBJECT Creation of Alphanumeric Tax Code (ATCfor Selected Excise Taxes on Exports Paid Through Payment Form-BIR Form No.0605

TO :All Collection Agents, Revenue District Officers and Other Internal Revenue Officers Concerned

I OBJECTIVE:

To facilitate the proper identification and monitoring of payment for excise tax on exports of excisable articles paid through BIR Form No. 0605 in accordance with the existing Revenue Regulations No. 3-2008 (Amending Certain Provisions of Existing Revenue Regulations on the

Sale/Delivery to International Carriers or to Tax-Exempt Entities/Agencies and Prescribing the Granting of Outright Excise Tax Exemption on Removal of Excisable Articles Intended for Export or

Provisions for Availing Claims for Product Replenishment),the following ATCs are hereby created

ATC Description Legal Basis BIR Form No.

EXA10 Excise Tax on Export of Alcohol RR No.3-2008 0605

EXT10 Excise Tax on Export of Tobacco Products

EXP10 Excise Tax on Export of Petroleum

EXM10 Excise Tax on Export of Coal and Coke

EXG10 Excise Tax on Export of Automobiles and

Non-Essentials

I REPEALING CLAUSE:

This Revenue Memorandum Order (RMO) revises portions of all other issuances inconsistent herewith.

H EFFECTIVITY:

This RMO shall take effect immediately.

BUREAU OF INTEKNAL KEVENUE NDYYT sa

B-3 RECORDS MGT.DIVISION GS JAN 1 5 2019 Q:&8P.M a Commissioner of Internal Revenue CAESAR R.DULAY 022748