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Creation of New Categories of Alphanumeric Tax Codes (ATC) for R.A. 8184

Revenue Memorandum Order No. 01-97 • Bureau of Internal Revenue (BIR) Issuances • Revenue Memorandum Orders • Jan 21, 1997

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January 21, 1997 REVENUE MEMORANDUM ORDER NO. 01-97 SUBJECT : Creation of New Categories of Alphanumeric Tax Codes (ATC) for R.A.8184 TO : All Collection Agents, Revenue District Officers and Other Internal Revenue Officers Concerned I. Objective : In order to facilitate identification and monitoring of certain taxes pursuant to Section 3 of Revenue Regulations No. 8-96 implementing R.A. No. 8184 (Restructuring the Excise Tax on Petroleum Products), the following ATCs are hereby created. LLjur EXCISE TAX on: ATC A. Petroleum Products Kerosene used as aviation fuel XP 131 B. Mineral Products Locally extracted natural gas and liquefied natural gas XM 051 II. Effectivity This Revenue Memorandum Order shall take effect immediately. (SGD.) LIWAYWAY VINZONS-CHATO Commissioner

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