Creation of Alphanumeric Tax Codes (ATC) per BIR Form No. 0611-A

November 11, 2003 REVENUE MEMORANDUM ORDER NO. 36-03 SUBJECT : Creation of Alphanumeric Tax Codes (ATC) per BIR Form No. 0611-A TO : All Collection Agents, Revenue District Officers and Other Internal Revenue Officers Concerned I. Objective : To facilitate proper identification and monitoring of tax collections based on BIR Form No. 0611-A (Under Third Party Information Program) and for Integrated Tax System (ITS) purposes, the following ATCs are hereby created: KIND OF TAXES ISSUANCE/LEGAL ATC BASIS/REASONS Miscellaneous Taxes/Other Revenue Sources Third Party Information Program BIR Form No. 0611-A 1. Income Tax MC250 2. Value-Added Tax MC251 3. Excise-Ad Valorem MC252 4. Excise-Specific MC253 5. Withholding Tax Compensation MC254 6. Withholding Tax Expanded MC255 7. Withholding Tax Final MC256 8. Withholding Tax Banks and Other Financial MC257 Institution 9. Withholding Tax Fringe Benefits MC258 10. Withholding Tax PT on Winnings and Prizes MC259 11. Withholding Tax Others (One-time transaction not MC260 subject to capital gains tax) [Sale/transfer or exchange of real properties other than capital assets] 12. Withholding Tax VAT and Other Percentage MC261 Taxes 13. Capital Gains Tax Real Property (Sales, Exchange MC262 or Other Disposition of Real Property Classified as Capital Asset) 14. Capital Gains Tax Stocks (Sales, Exchange or MC263 Other Disposition of Shares of Stock) 15. Improperly Accumulated Earnings Tax MC264 16. Percentage Tax Quarterly MC265 17. Percentage Tax Monthly MC266 18. Percentage Tax Stock (IPO) MC267 19. Percentage Tax Stocks MC268 20. Estate Tax MC269 21. Donors Tax MC270 22. Documentary Stamp Tax MC271 23. Tax under Special Laws MC272 24. Accrued Penalties MC273 II. Repealing Clause: This Revenue Memorandum Order revises portions of all other issuances inconsistent herewith. CcADHI III. Effectivity: This Revenue Memorandum Order shall take effect immediately. (SGD.) GUILLERMO L. PARAYNO, JR. Commissioner of Internal Revenue