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

Revenue Memorandum Order No. 10-93 • Bureau of Internal Revenue (BIR) Issuances • Revenue Memorandum Orders • Feb 2, 1993

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February 2, 1993 REVENUE MEMORANDUM ORDER NO. 10-93 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 provisions of R.A. No. 7498 - An Act Granting Tax Amnesty to Persons Repatriating their Foreign Currencies and/or Securities to the Philippines and of E.O. No. 48 - Requiring the Collection of Qualifying Fees For Players Entering the Casino into the Alphanumeric Tax Code, the following classifications are hereby created and the respective alphanumeric tax codes assigned: Kinds of Taxes Alphanumeric Tax Code A. Miscellaneous Taxes Tax Amnesty on Income Tax per RA 7498 1) Individual Taxpayers MCO11 2) Corporate Taxpayers MCO21 B. Other Revenue Sources 1) Qualifying fees from MCO70 PAGCOR casinos pursuant to E.O. No. 48 EFFECTIVITY: This Revenue Memorandum Order shall take effect immediately. cdt (SGD.) JOSE U. ONG Commissioner of Internal Revenue

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