Creation and Dropping of Alphanumeric Tax Codes (ATC) of Selected Revenue Sources Subject to Excise Tax

March 10, 2004 REVENUE MEMORANDUM ORDER NO. 09-04 SUBJECT : Creation and Dropping of Alphanumeric Tax Codes (ATC) of Selected Revenue Sources Subject to Excise Tax TO : AW Collection Agents, Revenue District Officers and Other Internal Revenue Officers Concerned I. Objective In connection with the Tax Forms Enhancement Program and the implementation of Republic Act No. 9224, Rationalizing the Excise Tax on Automobiles, Amending for the Purpose of the National Internal Revenue Code of 1997 and for other Purposes, the following ATCs are hereby dropped and created: A. The following ATCs are hereby dropped : KIND OF TAXES ISSUANCE/ LEGAL BASIS/ ATC REASONS 1. Automobiles (gasoline), engine displacement up to 1600 cc Per XG020 2. Automobiles (gasoline), engine displacement of 1601 cc to 2000 cc Memorandum of XG030 3. Automobiles (gasoline), engine displacement of 2001 cc to 2700 cc ACIR, TAS XG040 4. Automobiles (gasoline), engine displacement of 2701 cc or over dated 10/02/03 XG050 5. Automobiles (diesel), engine displacement up to 1800 cc XG060 6. Automobiles (diesel), engine displacement of 1801 cc to 2300 cc XG070 7. Automobiles (diesel), engine displacement of 2301 cc to 3000 cc XG080 8. Automobiles (diesel), engine displacement of 3001 cc or over XG090 B. The following ATCs are hereby created : KIND OF TAXES ISSUANCE/ LEGAL BASIS/ ATC REASONS Excise Taxes on Miscellaneous and Non-Essential Goods RA No. 9224 1. Passenger cars with net manufacturer's/importer's selling price of XG021 up to P600,000 2. Passenger cars with net manufacturer's/importer's selling price of XG022 over P610,000 to P1.1 million 3. Passenger cars with net manufacturer's/importer's selling price of XG023 over P1.1 million to P2.1 million 4. Passenger cars with net manufacturer's/importer's selling price of XG024 over P2.1 million 5. Utility vehicles with net manufacturer's/importer's selling price up RA No. 9224 XG031 to P600,000 6. Utility vehicles with net manufacturer's/importer's selling price of XG032 over P600,000 to P1.1 million 7. Utility vehicles with net manufacturer's/importer's selling price of XG033 over P1.1 million to P2.1 million 8. Utility vehicles with net manufacturer's/importer's selling price of XG034 over P2.1 million 9. Passenger vans with net manufacturer's/importer's selling price of XG041 up to P600,000 10. Passenger vans with net manufacturer's/importer's selling price of XG042 over P600,000 to P1.1 million 11. Passenger vans with net manufacturer's/importer's selling price of XG043 over P1.1 million to P2.1 million 12. Passenger vans with net manufacturer's/importer's selling price of XG044 over P2.1 million 13. Pick-ups with net manufacturer's/importer's selling price of up to XG051 P600,000 14. Pick-ups with net manufacturer's/importer's selling price of over XG052 P600,000 to P1.1 million 15. Pick-ups with net manufacturer's/importer's selling price of over XG053 P1.1 million to P2.1 million 16. Pick-ups with net manufacturer's/importer's selling price of over XG054 P2.1 million 17. Others with net manufacturer's/importer's selling price of up to XG061 P600,000 18. Others with net manufacturer's/importer's selling price of over XG062 P600,000 to P1.1 million 19. Others with net manufacturer's/importer's selling price of over XG063 P1.1 million to P2.1 million 20. Others with net manufacturer's/importer's selling price of over XG064 P2.1 million 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. cHATSI (SGD.) GUILLERMO L. PARAYNO, JR. Commissioner of Internal Revenue