Creation of Alphanumeric Tax Code (ATC) for Selected Excise Taxes on Exports Paid Through Payment Form — BIR Form No. 0605

November 12, 2018 REVENUE MEMORANDUM ORDER NO. 004-19 SUBJECT : Creation of Alphanumeric Tax Code (ATC) for 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 Granting of Outright Excise Tax Exemption on Removal of Excisable Articles Intended for Export or Sale/Delivery to International Carriers or to Tax-Exempt Entities/Agencies and Prescribing the Provisions for Availing Claims for Product Replenishment), the following ATCs are hereby created: SDHTEC 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 II. REPEALING CLAUSE: This Revenue Memorandum Order (RMO) revises portions of all other issuances inconsistent herewith. HSAcaE III. EFFECTIVITY: This RMO shall take effect immediately. Date Issued: January 15, 2019. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue