Handbook on Tax Numeric Codes of Revenue Sources - Addition of Other Sources of Internal Revenue

June 13, 1986 REVENUE MEMORANDUM CIRCULAR NO. 15-86 SUBJECT : Handbook on Tax Numeric Codes of Revenue Sources - Addition of Other Sources of Internal Revenue TO : All Collection Agents, RPO-Issuing Officers, Cash Clerks and Others Concerned Since the third revision of the Handbook on Tax Numeric Codes of Revenue Sources in 1983, several tax legislations amended the National Internal Revenue Code. Amendments include increases in tax rates changes in the manner of taxation, i.e. from sales tax to excise tax, and creation of additional sources of revenue. It is essential that these amendments be reflected in the handbook of tax numeric codes to ensure the proper accounting of internal revenue sources and the new numeric tax codes, respectively: KINDS OF TAXES TAX NUMERIC CODES I. Excise Tax Ad valorem tax on compounded liquors 3023-2001 Ad valorem tax on beer, lager beer, ale, porter and other fermented liquors 3031-2001 Cigarettes packed in 20's when the retail price per pack exceeds P12, on each thousand 3061-1111 Ad valorem tax on cigarettes 3061-2001 Ad valorem tax on matches 3070-2001 Ad valorem tax on kerosene 3090-2001 Ad valorem tax on naphtha, regular gasoline and similar products of distillation 3110-2001 Ad valorem tax on premium gasoline 3120-2002 Ad valorem tax on aviation gasoline 3120-2003 Ad valorem tax on thinners and solvents 3160-2001 Ad valorem tax on liquefied petroleum gas 3170-2001 Ad valorem tax on liquefied petroleum gas used for motive power 3180-2001 Ad valorem tax on asphalts 3190-2001 Ad valorem tax on aviation turbo jet fuel 3210-2001 Ad valorem tax on bunker fuel oil, and on all similar fuel oils having more or less the same generating power 3230-2001 Ad valorem tax on diesel fuel oil; and on all similar fuel oils having more or less the same generating power 3240-2001 Annual tax on processed video- tape cassette, ready for playback, regardless of length 3253-0001 Indigenous petroleum 3270-0001 II. Business Taxes Fixed Taxes: On persons subject to percentage tax Proprietors or operators of palm oil mills 4011-0902 Contractors, proprietors or operators of dockyards and others Business agents and private detective or watchman agencies* 4011-1222 Other independent contractors 4011-1224 On persons subject to percentage tax on subsequent sales 4011-1602 Other fixed taxes: Persons dealing in firearms or ammunition 4013-4901 Wholesale dealers of petroleum products other than liquefied petroleum gas 4013-5001 Producer or processor of video- tape cassettes 4013-6001 Lessor or distributor of video-tape cassettes 4013-6002 Forest or logging operators or concessionaires 4013-7001 Producers of minor forest products 4013-8001 Producers of minerals and mineral products 4013-8002 Producers of quarry resources 4013-8003 Manufacturers of non-essential articles 4013-9001 Manufacturers or importers of automobiles 4013-9002 * Replaced "Business agents and other independent contractors". Percentage taxes: Sales taxes Sales tax on non-essential articles Manufactured parts and accessories of automobiles which are principally for ornamentation or embellishment 4021-1108 Sales tax on semi-essential articles Fountain pens 4023-1015 Chains, sofas, beds, showcases, lockers, cabinets, except filing cabinets and dental chairs 4023-1016 Watches, clocks, cases and movements therefor 4023-1017 Electric fans and exhaust fans 4023-1018 Television sets, phonographs or gramophones; combination radio- phonograph set; tape recorders, video tape recorders, tape decks, car stereo, cassette-radio; and similar articles for reproducing and/or recording music, sound and image and any combination thereof 4023-1019 Household type refrigerators and freezers 4023-1020 Essential articles Processed meat, fruits, vegetables, fish and other sea food* 4032-1001 Beverages and concentrates thereof, whether in liquid, powder or granulated form, intended for consumption as a drink, including but not limited to processed coffee, cocoa, tea or ginger 4032-1009 Processed milk, dairy products, butter and its substitutes like margarine 4032-1010 Cooking oil 4032-1011 Fertilizers 4032-1012 Sales tax on every subsequent sale of articles 4034-1001 Sales tax on automobiles * Replaced "Processed meat, milk, fish and other seafoods". Engine Displacement Gasoline Diesel up to 1200cc. up to 1850cc. 4022-3001 1201 to 1600cc. 1851 to 2050cc. 4022-3002 1601 to 1800cc. 2051 to 2250cc. 4022-3003 1801 cc. or over 2251 cc. or over 4022-3004 Proprietors or operators of palm oil mills 4033-0006 Contractor's tax on business agents and private detective or watchman agencies* 4400-0021 Contractor's tax on other independent contractors 4400-0023 * Replaced "Business agents and other independent contractor including private detective or watchman agencies III. Income Tax On royalties received by corporations 1042-2009 In accordance with the above changes, the following tax numeric codes are hereby cancelled: 4011-0101 4011-0201 4021-1201 4021-1202 4031-1001 All internal revenue officers and others concerned are enjoined to be guided accordingly and to give this circular as wide a publicity as possible. (SGD.) BIENVENIDO A. TAN, JR. Commissioner