RMO No. 14-2018 — Creates Alphanumeric Tax Codes (ATCs) for the remittance of Creditable/Final Income Taxes withheld under the TRAIN Law
REPUBLIC OF THE PHILIPPINES
BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE Quezon City
February 15, 2018
REVENUE MEMORANDUM ORDER NO._/4- 20/3
SUBJECT Creation of Alphanumeric Tax Code (ATC) of Seiected Revenue Source 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
I OBJECTIVE:
To facilitate the proper identification and monitoring of monthly withholding tax remittances for Creditabie Income Taxes Withheld (Expanded) and Final Income Taxes Withheld pursuant to the implementation of RA No. 10963, the following ATCs are hereby created:
ATC Description Tax Rate Legal Basis BIR Form
WME10 Remittance of Creditable Income Taxes Withheld (Expanded) Sec. 6 of the NIRC RA No. 10963 0619-E
Withheld Remittance of Final Income Taxes Sec. 6 of the NIRC RA No. 10963 0619-F
WMF10 1. On Interest Paid on Deposits and Yield
WMF20 On Other Final Income Taxes on Deposit Substitutes/Trusts/Etc.
I REPEALING CLAUSE:
This Revenue Memorandum Order (RMO) revises portions of all other issuances inconsistent herewith.
I EFFECTIVITY:
This RMO shall take effect immediately.
THLISI OF INTERNAL REVEITJE s IECORUS MGT DIVISIEN CAeSAr R. duLAy
B - 3 MAR 0 9 2018 Commissioner of Internal Revenue 014028
FEFYUEO
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