Revenue Memorandum Orders RMO No. 23-2001RMO No. 23-2001 2001-10-08
RMO No. 23-2001 — Creates new Alphanumeric Tax Codes of revenue sources for final withholding tax Digest
REVENUE MEMORANDUM ORDER NO. 23-2001 issued October 8, 2001 creates new Alphanumeric Tax Codes (ATCs) of revenue resources for Final Withholding Tax, to wit: 1) W1310-on income payments to oil exploration service contractors/ subcontractors; and 2) W1340-on gross income derived by a non-resident cinematographic film owners, lessors or distributors.
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