RMO No. 36-2019 — Modifies the Alphanumeric Tax Code for Percentage Taxes under Republic Act No. 10001 entitled "An Act Reducing Taxes on Life Insurance Policies, Amending for this Purpose sections 123 and 183 of the NIRC 1997, as Amended"
TER REPUBLIC OFTHE PHILIPPINES
DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE Quezon City
June 14,2019
REVENUE MEMORANDUM ORDER NO. 3( - 2D10
SUBJECT Modification of Alphanumeric Tax Code (ATC for Percentage Taxes under Republic Act (RA) No.10001,An Act Reducing Taxes on Life Insurance Policies Amending for this Purpose Sections 123 and 183 of the National Internal
Revenue Code of 1997, as Amended
TO * All Collection Agents, Revenue District Officers and Other Internal Revenue
Officers Concerned
I OBJECTIVE:
To facilitate the proper identification and monitoring of tax collection from selected Percentages Taxes in BIR Form Nos. 2551M (Monthly Percentage Tax Return) and 2551Q (Quarterly Percentage Tax Return) pursuant to RA No. 10001, the following ATCs are hereby modified:
EXISTING (per ATC Handbook) MODIFIED/ NEW
ATC Description Tax Rate Form No. BIR Legal Basis Tax Rate
PT120 Life insurance premium 5% 2551M 2551Q RA No.10001 2%
Agents of Foreign Insurance Companies PT130 a. Insurance agents 10% 4%
I REPEALING CLAUSE:
This Revenue Memorandum Order (RMO) revises portions of all other issuances inconsistent herewith.
I. EFFECTIVITY:
This RMO shall take effect immediately
BUREAUOF INIEKNAL
B-3 AMM MTYN JUL 18 2019 3:300.M O Commissioner of Internal Revenue CAESAR R.DULAY 027011
RECORDS MGT.DIVISION
同类文件 Revenue Memorandum Orders
- RMO No. 48-2011 — Creates the Alphanumeric Tax Code (ATC) of certain income payments subject to Expanded Withholding Tax Digest | Full Text(RMO No. 48-2011)
- RMO No. 23-2019 — Prescribes the policies, guidelines and procedures in the processing of applications for Tax Amnesty on Delinquencies pursuant to RA No. 11213 (Tax Amnesty Act) Digest | Full Text | Annex A | Annex B | Annex C | Annex D-E(RMO No. 23-2019)
- RMO No. 43-2011 — Amend Section IV.A.1.a of RMO No. 25-2011 relative to the policie , guideline and procedure in the i uance of certification and the acceptance/encoding/po ting/remittance of Certification Fee and the corre ponding Documentary Stamp Taxe collected by de ignated/authorized Revenue Collection Officer , Collection Agent and Special Revenue Collecting Officer Dige t | Full Te(RMO No. 43-2011)
- RMO No. 19-2013 — Amends certain provisions of RMO No. 45-2011 relative to the guidelines and procedures in the conduct of pre-repair inspection and inspection and acceptance of deliveries of goods and services in the BIR Digest | Full Text | Annex B(RMO No. 19-2013)
- RMO No. 21-2007 — Creates the Alphanumeric Tax Code for payment of one-time amnesty on certain tax and duty liabilities incurred by certain business enterprises operating within the Special Economic Zones and Freeports Digest | Full Text(RMO No. 21-2007)
- RMO No. 44-2016 — Amends RMO No. 20-2013, as amended re: "Prescribing the Policies and Guidelines in the Issuance of Tax Exemption Rulings to Qualified Non-Stock, Non-Profit Corporations and Associations under Section 30 of the NIRC of 1997, as Amended"(RMO No. 44-2016)
- RMO No. 67-98 — Amends RMO No. 27-97 by clarifying the process in the maintenance of Codes Tables and defining further the roles and responsibilities of concerned offices Digest(RMO No. 67-98)
- RMO No. 6-2025 — Providing the work-around guidelines and procedures in the utilization of the Mobile Revenue Collection Officers System using tablets/desktop computers/laptops and printers and amending certain provisions of RMO No. 8-2013 particularly on the use of Collection Officer Receipting Device(RMO No. 6-2025)
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。