Revised Tax Numeric Codes of Revenue Sources

August 15, 1979 REVENUE MEMORANDUM ORDER NO. 17-79 SUBJECT : Revised Tax Numeric Codes of Revenue Sources TO : All Collection Agents, RTR-Issuing Officers, Cash Clerks and Others Concerned SCOPE AND PURPOSE : The original Tax Numeric Codes of Revenue Sources which was adopted for use since January 1, 1969, has been rendered inadequate and obsolete by the numerous amendments introduced to the National Internal Revenue Code by the various Presidential Decrees and special laws. Consequently, a new coding scheme was evolved by the Committee on the Revision and Updating of the Tax Numeric Codes to make sure the faithful inclusion of all taxes provided for in the National Internal Revenue Code of 1977 as amended and further, to comply with the long-standing requirement of the International Monetary Fund for a uniform classification and identification of government revenues of all member-countries. Accordingly, BTR/GFS (Bureau of Treasury/Government Financial Statistics) codes assigned by the Department of Finance were made part of this issuance. Likewise, the National Accounting Codes are also included herein. The electronic data processing of all Revenue Tax Receipts and Revenue Official Receipts with the tax numeric codes properly indicated, will certainly facilitate data retrieval, even in detailed form, making available to top management of the Bureau as well as other government users, statistical information on the different kinds of taxes with the corresponding amounts collected therefrom, thus making possible more effective policy-making. STRUCTURAL PRESENTATION : The taxes are classified into group levels with the types of tax as the highest group level. These are further subdivided into intermediate groups, sub-groups and items, with the items as the lowest level of classification. The first digit represents the type of tax in accordance with the Titles enumerated in the Tax Code and in the sequence they appear therein. The next five digits represent sub-groups while the last two digits stand for the item under the sub-group. The manner of assignment of numeric codes affords the greatest flexibility with adequate room for expansion so that it is possible to insert new codes for future taxes, on any classification level. Close adherence to the codal sequence has been followed in the listing of taxes to provide easy reference for users of the handbook. An Index, with the kind of taxable articles, transactions and persons subject to tax, alphabetically arranged was provided for facility. The importance of properly filling up the spaces provided for BIR and BTR/GFS Codes in the Revenue Tax Receipts and Revenue Official Receipts cannot be over-emphasized. All Collection Agents, Cash Clerks and RTR-Issuing Officers are enjoined to follow strictly the instructions contained in Revenue Memorandum Order No. 5-77 dated January 28, 1977 as amended by Revenue Memorandum Order No. 30-78, dated October 25, 1978 regarding payments of tax liabilities with the use of the Revenue Tax Receipts and all pertinent issuances in the filling up of the Revenue Official Receipts. REPEALING CLAUSE : This Revenue Memorandum Order supersedes Revenue Memorandum Order No. 5-78 dated January 20, 1978. EFFECTIVITY : The provisions of this Revenue Memorandum Order takes effect immediately. cd EFREN I. PLANA Acting Commissioner of Internal Revenue TAN-P4519-F2828-A-8