Renaming of Alphanumeric Tax Codes (ATC) of Revenue Sources for Proper Classification of Taxes
Revenue Memorandum Order No. 09-02 • Bureau of Internal Revenue (BIR) Issuances • Revenue Memorandum Orders • Apr 11, 2002
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April 11, 2002 REVENUE MEMORANDUM ORDER NO. 09-02 SUBJECT : Renaming of Alphanumeric Tax Codes (ATC) of Revenue Sources for Proper Classification of Taxes TO : All Collection Agents, Revenue District Officers and Other Internal Revenue Officers Concerned I. Objective: To facilitate proper identification and monitoring of Withholding Tax collections based on BIR Form 1601E (Monthly Remittance Return of Creditable Income Tax Withheld Expanded) and for Integrated Tax System (ITS) purposes, the following ATC is hereby renamed: KIND OF TAXES ISSUANCE/LEGAL ATC BASIS/REASONS From To (RMO No. 14-99) Renaming of ATC for Taxes on Net Income and Profit: Creditable withholding tax on Section 2.57.2 (I) of RR2-98 payments to medical as amended by RR 12-98, WC 141 WI 141 practitioners through a duly RR 3-99, RR 6-2001 and registered general professional RR12-2001. partnerships for the practice of medical profession subject to 10% II. Repealing Clause This Revenue Memorandum Order revises portions of all other issuances inconsistent herewith. III. Effectivity This Revenue Memorandum Order shall take effect immediately. ESCTIA (SGD.) REN G. BAEZ Commissioner of Internal Revenue
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