Modification of Alphanumeric Tax Codes (ATC) Subject to One-Time Transactions (ONETT)
Revenue Memorandum Order No. 33-03 • Bureau of Internal Revenue (BIR) Issuances • Revenue Memorandum Orders • Oct 9, 2003
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October 9, 2003 REVENUE MEMORANDUM ORDER NO. 33-03 SUBJECT : Modification of Alphanumeric Tax Codes (ATC) Subject to One-Time Transactions (ONETT) TO : All Collection Agents, Revenue District Officers and Other Internal Revenue Officers Concerned I. Objective : To facilitate proper identification and monitoring of documentary stamp taxes relative to One-Time Transactions (ONETT) pursuant to RMO 15-2003, the following ATCs are hereby created: KIND OF TAXES ISSUANCE/LEGAL ATC BASIS/REASONS From To (RMO No 14-99) Documentary Stamp Taxes Sales, Agreements to Sell, Sec. 176 of RA 8424 Memoranda of Sales, Deliveries or Transfer of Due-Bills, Certificates of Obligation, or Shares or Certificates of Stock In case of stock with par value DS102 DS102 (P1.50/P200 par value) In case of stock without par Sec. 176 of RA 8424 DS102 DS105 value (25% of DST RMO No. 15-2003 paid on original issue) II. Repealing Clause : This Revenue Memorandum Order revises portions of all other issuances inconsistent herewith. ACSaHc III. Effectivity : This Revenue Memorandum Order shall take effect immediately. (SGD.) GUILLERMO L. PARAYNO, JR. Commissioner of Internal Revenue
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