Handbook on Alphanumeric Tax Code of Revenue Sources-Creation of New Categories and Revision of Codes

January 23, 1996 REVENUE MEMORANDUM ORDER NO. 02-96 SUBJECT : Handbook on Alphanumeric Tax Code of Revenue Sources-Creation of New Categories and Revision of Codes 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, the following ATCs are hereby created: Kind of Taxes ATC A. Documentary Stamp Tax 1) In General DS 010 2) Bonds, debentures & DS 100 certificate of indebtedness 3) Original issue of certificate of DS 101 stock 4) Sales, agreements to sell DS 102 memoranda of sales, deliveries or transfer of due bills, certificates of obligation, or shares of certificates of stock 5) Bonds, debentures, certificates DS 103 of stock or indebtedness issued in foreign countries 6) Certificates of profit or DS 104 interest in property or accumulations and transfers of such certificates or memoranda 7) Bank checks, drafts, DS 105 certificates of deposit not bearing interest, and other instruments 8) Loan agreements, promissory DS 106 notes, bills of exchange, drafts instruments and securities issued by the government or any of its instrumentalities, certificates of deposit bearing interest and others not payable on sight or demand 9) Acceptance or payment of bill DS 107 of exchange or order for the payment of money drawn in a foreign country but payable in the Philippines. 10) Foreign bills of exchange DS 108 11) Life insurance policies DS 109 12) Policies of insurance upon DS 110 property 13) Fidelity bonds and other DS 111 insurance policies 14) Policies of annuities DS 112 Pre-need plans 15) Indemnity bonds DS 113 16) Certificate of damage issued DS 114 by any customs officer, marine surveyor or other person acting as such; certificate issued by a notary public 17) Warehouse receipts DS 115 18) Jai-alai, horse-race tickets, DS 116 lotto or other authorized number games 19) Bills of lading or receipts DS 117 20) Proxies DS 118 21) Powers of attorney DS 119 22) Leases & other hiring DS 120 agreements 23) Mortgages, pledges & deeds DS 121 of trust 24) Deeds and conveyance of real DS 122 property 25) Charter parties and similar DS 123 instruments B. Excise Tax on: 1) Alcohol a. Distilled spirits produced from sap of nipa, etc, under Sec. 138(a) XA 010 b. Distilled spirit produced in a pot XA 020 still c. Distilled spirits from raw materials XA 030 other than those above d. Medicinal preparations, flavoring extracts and all other preparations XA 040 e. Beer, lager beer, ale, porter and other fermented liquor XA 050 f. Sparkling wines regardless of proof XA 060 g. Still wines containing 14% or less XA 070 alcohol h. Still wines containing over 14% XA 080 alcohol i. Fortified wines XA 090 2) Miscellaneous Articles and Non-essential Goods a. Cinematographic films including TV films or tapes in reels XG 010 b. Automobiles (gasoline), engine displacement up to 1600cc XG 020 c. Automobiles (gasoline), engine displacement of 1601 to 2000cc XG 030 d. Automobiles (gasoline), engine displacement of 2001 to 2700cc XG 040 e. Automobiles (gasoline), engine displacement of 2701 or over XG 050 f. Automobiles (diesel), engine displacement of up to 1800cc XG 060 g. Automobiles (diesel), engine displacement of 1801cc to 2300cc XG 070 h. Automobiles (diesel), Engine displacement of 2301cc to 3000cc XG 080 i. Automobiles (diesel), engine displacement of 3001cc or over XG 090 j. Jewelry XG 100 k. Perfumes and toilet waters XG 110 l. Yachts and other vessels intended for pleasure or sports XG 120 m. Fireworks XG 130 n. Saccharine XG 140 3) Mineral and Mineral Products a. Coal and coke XM 010 b. Non-metallic minerals and quarry resources XM 020 c. Gold and chromite XM 030 d. Copper and other metallic minerals XM 040 e. Indigenous petroleum XM 050 4) Petroleum a. Lubricating oil XP 010 b. Grease XP 020 c. Processed gas XP 030 d. Waxes and petrolatum XP 040 e. Denatured alcohol to be used for motive power f. Unleaded gasoline XP 060 g. Premium gasoline XP 070 h. Regular gasoline XP 080 i. Naphtha XP 090 j. Naphtha to be used for petro-chemicals XP 100 k. Aviation gasoline XP 110 l. Aviation turbo jet fuel XP 120 m. Kerosene XP 130 n. Diesel fuel and similar fuel oils XP 140 o. Liquified petroleum gas used for motive power XP 150 p. Liquified petroleum gas XP 160 q. Asphalts XP 170 r. Bunker/Refinery fuel/Feedstocks XP 180 5) Tobacco a. Smoking and other partially manufactured tobacco XT 010 b. Chewing tobacco XT 020 c. Cigars XT 030 d. Cigarettes packed by hand XT 040 e. Cigarettes packed by machine, locally manufactured at 55% XT 050 f. Cigarettes packed by machine, other locally manufactured XT 060 g. Cigarettes packed in 30's by machine at P4.80/pack XT 070 h. Tobacco inspection fees from each thousand cigars XT 080 i. Tobacco inspection fee for each thousand cigarettes XT 090 j. Tobacco inspection fee per kg of leaf tobacco and others XT 100 k. Per kg of scraps and other manufactured tobacco products XT 110 l. Add'l impt blending tobacco inspection and monitoring fee XT 120 II. Repealing Clause: The following alphanumeric tax codes as prescribed in RMO No. 60-94 dated September 30, 1995 are hereby repealed. 1) Manufacturer/exporter VM 020 2) Exporter trader VE 010 Furthermore, as incorporated in the provisions of R.A. No. 8047 and promulgated in R.R. No. 6-95, the following alphanumeric tax codes included in RMO No. 42-94 are also dropped. 1) Books VB 114 2) Newspapers VB 115 III. Effectivity: This Revenue Memorandum Order shall take effect immediately. LIWAYWAY VINZONS-CHATO Commissioner