Creation of Alphanumeric Tax Code (ATC) for Excise Taxes on Exports of Sweetened Beverages Products Paid Through Payment Form — BIR Form No. 0605

July 6, 2021 REVENUE MEMORANDUM ORDER NO. 24-2021 SUBJECT : Creation of Alphanumeric Tax Code (ATC) for Excise Taxes on Exports of Sweetened Beverages Products Paid Through Payment Form BIR Form No. 0605 TO : All Collection Agents, Revenue District Officers and Other Internal Revenue Officers Concerned I. OBJECTIVE: To facilitate the proper identification and monitoring of payment for excise tax on exports of sweetened beverages paid through BIR Form No. 0605 in relation to Revenue Regulations No. 10-2021 (Amending Pertinent Provisions of Section 10 under Revenue Regulations No. 20-2018, relative to the outright exemption granted to the exportation of Sweetened Beverages products) and in accordance to the provisions of Revenue Regulations No. 3-2008 (Amending Certain Provisions of Existing Revenue Regulations on the Granting of Outright Excise Tax Exemption on Removal of Excisable Articles Intended for Export or Sale/Delivery to International Carries or to Tax-Exempt Entities/Agencies and Prescribing the Provisions for Availing Claims for Product Replenishment), the following ATC is hereby created: ATC Description Legal Basis BIR Form No. EXB10 Excise Tax on Export of Sweetened Beverages Products RR No. 10-2021 RR No. 3-2008 0605 II. REPEALING CLAUSE: This Revenue Memorandum Order (RMO) revises portions of all other issuances inconsistent herewith. DETACa III. EFFECTIVITY: This RMO shall take effect immediately. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue ATTACHMENTS Revenue Regulations No. 10-2021 January 4, 2021. Revenue Regulations No. 03-2008 January 22, 2008.