Renaming of Alphanumeric Tax Codes (ATCs) for PEZA Registered Enterprises
Revenue Memorandum Order No. 19-01 • Bureau of Internal Revenue (BIR) Issuances • Revenue Memorandum Orders • Aug 30, 2001
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August 30, 2001 REVENUE MEMORANDUM ORDER NO. 19-01 SUBJECT : Renaming of Alphanumeric Tax Codes (ATCs) for PEZA Registered Enterprises TO : All Collection Agents, Revenue District Officers and Other Internal Revenues Officers Concerned I. Objective : To facilitate proper identification and monitoring of PEZA Free Port Zones (ECOZONE Enterprises collections based on BIR Form No. 1702 and 1702Q (Annual Income Tax Return and Quarterly Income Tax Return) and for Integrated Tax System (ITS) purposes, the following ATCs are hereby renamed: ISSUANCE/LEGAL BASIS/ ATC KIND OF TAXES REASONS From To (RMO No. 15-00) Renaming of ATC for EPZA Registered Enterprises 1. PEZA Free Port Zones RR No. 1-2000 OT011 IC200 (ECOZONE Enterprises) (Gross income earned by ECOZONE registered enterprise is subject to 5% income tax and shall be exempted from all other taxes, national or local, except the real property tax on land owned by developers pursuant to Sec. 24 of RA No. 7916, as amended by RA No. 7848.) II. Repealing Clause : This order revises portions of all other issuances inconsistent herewith. III. Effectivity : This Revenue Memorandum shall take effect immediately. ESTCDA (SGD.) REN G. BAEZ Commissioner of Internal Revenue
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