Handbook on Alphanumeric Tax Codes of Revenue Sources — Creation of New Categories
Revenue Memorandum Order No. 07-90 • Bureau of Internal Revenue (BIR) Issuances • Revenue Memorandum Orders • Nov 28, 1989
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November 28, 1989 REVENUE MEMORANDUM ORDER NO. 07-90 SUBJECT : Handbook on Alphanumeric Tax Codes of Revenue Sources Creation of New Categories TO : All Collection Agents, RPO-Issuing Officers, Cash Clerks and Other Concerned Revenue Officers In order to incorporate the recent amendments to the Expanded Withholding Tax System and to identify the different sources of Individual Income Tax. the following classifications are hereby created and the respective alphanumeric tax codes assigned: EFFECTIVITY: This Revenue Memorandum Order shall take effect immediately. cdt Kinds of Taxes Alphanumeric Tax Codes Tax on Income A. Taxes Paid upon Filing Individual Income Tax a. Pure Compensation II011 b. Pure Business II012 c. Mixed Income II013 B. Taxes Withheld Withholding Tax at Source - 1. Subject to Creditable Withholding Tax a. Payment to medical practitioners through Hospitals/Clinics b. Payment to partners in professional partnership WI152 2. Subject to Final Withholding Tax Branch profits remittances of corporate international carriers WC271 (SGD.) JOSE U. ONG Commissioner of Internal Revenue
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