Handbook on Alphanumeric Tax Codes (ATC) of Revenue Sources

September 30, 1987 REVENUE MEMORANDUM ORDER NO. 24-87 SUBJECT : Handbook on Alphanumeric Tax Codes (ATC) of Revenue Sources TO : All Collection Agents, RPO Issuing Officers, Cash Clerks and Others Concerned In view of the several tax legislations which amended the National Internal Revenue Code of 1981, the Handbook on Tax Numeric Code has been modified to devise a more workable system in assigning codes to the different tax sources. Features of the new Alphanumeric Tax Code are as follows: 1) An Alphabetical and Numerical Coding System has been devised to denote the type of tax i.e. I for Income tax, E for Excise tax. 2) Codal references are indicated to align with all the amendatory laws since 1981. 3) Pertinent BIR Forms used per type of tax have been reflected. All internal revenue employees and deputized collection agents whose functions include the preparation of Revenue Payment Orders, Revenue Official Receipts and/or acceptance of all other documents where alphanumeric tax codes are required, are enjoined to use the updated codes to ensure accuracy of statistical information derived from them and to facilitate proper accounting and monitoring of internal revenue collections. REPEALING CLAUSE: This Revenue Memorandum Order supersedes RMO 19-83, 35-86 and RMC 15-86. cdt EFFECTIVITY: The provisions of this Revenue Memorandum Order shall take effect January 1, 1988. BIENVENIDO A. TAN, JR. Commissioner (SGD.) VICTOR A. DEOFERIO JR. Deputy Commissioner