Creation of New Alphanumeric Tax Codes (ATCs) of Revenue Sources — For Proper Classification of Taxes
Revenue Memorandum Order No. 23-01 • Bureau of Internal Revenue (BIR) Issuances • Revenue Memorandum Orders • Oct 8, 2001
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October 8, 2001 REVENUE MEMORANDUM ORDER NO. 23-01 SUBJECT : Creation of New Alphanumeric Tax Codes (ATCs) of Revenue Sources For Proper Classification of Taxes TO : All Collection Agents, Revenue District Officers and Other Internal Revenues Officers Concerned I. Objective: To facilitate identification and monitoring of certain tax collections based on BIR Form No. 1601-F (Monthly Remittance Return of Final Income Taxes Withheld) and for Integrated Tax System (ITS) purposes, the following ATCs are hereby created: Issuance/Legal Kind Of Taxes Basis/Reasons ATC Creation of ATC for Tax on Income and Profit Final Withholding Tax 1. On income payments to oil exploration RR No. 6-2001 W1310 service contractors/subcontractors (citizen/ resident alien and non-resident alien Individual engaged in trade or business in the Philippines). 2 On gross income derived by a non-resident RR No. 6-2001 W1340 cinematographic film owners, lessors or distributors (non-resident alien individual engaged in trade or business in the Philippines). II. Repealing Clause: This order revises portions of all other issuances inconsistent herewith. III. Effectivity: This Revenue Memorandum shall take effect immediately. DEHaAS (SGD.) RENE G. BAEZ Commissioner
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