Handbook on Tax Numeric Code of Revenue Sources — Third Revision

June 1, 1983 REVENUE MEMORANDUM ORDER NO. 19-83 SUBJECT : Handbook on Tax Numeric Code of Revenue Sources Third Revision TO : All Collection Agents, RPO-Issuing Officers, Cash Clerks and Others Concerned To conform with international standards in the classification and identification of government revenues while at the same time allowing for convenience in the retrieval of data for the formulation of sound tax policies, all sources of internal revenues were translated into codes, vis-a-vis the BIR Tax Numeric Codes, BTR/GFS and National Accounting Codes. Since its inception in January 1, 1969, the codes which are compiled into a handbook, have undergone two revisions, one in January 20, 1978 and another in August 15, 1979 under Revenue Memorandum Orders Nos. 5-78 and 17-79, respectively. This third revision incorporates the latest amendments to the National Internal Revenue Code and includes new taxes imposed under Presidential Decrees, Special Laws and Regulations which took effect on or before December 31, 1982. cd i All BIR employees whose functions include the preparation of Revenue Payment Orders, Revenue Official Receipts and/or acceptance of all other documents where tax numeric codes are required, are enjoined to use the correct updated codes to ensure accuracy of statistical information derived from them and to facilitate the accounting and proper disposition of internal revenue collections. REPEALING CLAUSE: This Revenue Memorandum Order supersedes Revenue Memorandum Order No. 17-79 dated August 15, 1979. EFFECTIVITY: The provisions of this Revenue Memorandum Order take effect immediately. RUBEN B. ANCHETA Acting Commissioner