Amendment to RMO No. 3-98 on the Creation of Alphanumeric Tax Codes (ATCs) of Revenue Sources

March 27, 1998 REVENUE MEMORANDUM ORDER NO. 28-98 SUBJECT : Amendment to RMO No. 3-98 on the Creation of Alphanumeric Tax Codes (ATCs) of Revenue Sources TO : All Internal Revenue Officers and Others Concerned I. OBJECTIVE : In light of the passage of the Comprehensive Tax Reform Package under Republic Act No. 8424, restructuring the country's tax administration system, this Order is hereby issued to amend and/or rectify the pertinent Alphanumeric Tax Codes (ATCs) enumerated in Revenue Memorandum Order No. 3-98. II. GUIDELINES : The following ATCs are hereby amended and/or rectified, to reflect the corresponding changes in the tax administration system brought about by the passage of RA 8424: OLD NEW CTRP SUBJECT TO TAX ATC ATC REFERENCE CODE CODE On fringe benefits paid to supervisors/ WC360 WI360 Section 33(A) managers by a corporation On informer's rewards for persons WI410 WI410 * Section 282 instrumental in the discovery of violations WC410 ** of the NIRC/discovery and seizure of smuggled goods * If reward is paid to an individual ** If reward is paid to a corporation III. EFFECTIVITY This Order shall take effect immediately. dctai LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue