Creation of Alphanumeric Tax Codes (ATCs) of Revenue Sources — For Proper Classification of Taxes

July 7, 1997 REVENUE MEMORANDUM ORDER NO. 38-97 SUBJECT : Creation of Alphanumeric Tax Codes (ATCs) of Revenue Sources For Proper Classification of Taxes TO : All Collection Agents, Revenue District Officers and Other Internal Revenue Officers Concerned I. Objective : In order to facilitate identification and monitoring of certain taxes for ITS purposes/requirements pursuant to selected sections of revenue issuances and the NIRC, the following ATCs are hereby created. KIND OF TAXES ISSUANCE ATC A. Documentary Stamps Tax 1. Government Instrument and Instrumentalities Sec. 173 DS 124 B. Miscellaneous Taxes 1. Travel Taxes PD 1867 MC 190 2. Other Miscellaneous Taxes Sec. 28 (8) MC 200 C. Fines and Penalties 1. On Stock Transaction R.A. No. 7717 FP 042 2. On Excise Specific Sec. 248 FP 051 3. On Energy Tax S ec. 24 8 FP 071 4. On Capital Gains Sec. 248 FP 100 5. On Compensation Sec. 248 FP 110 6. On Final Withholding tax Sec. 248 FP 120 7. On Expanded Withholding tax Sec. 248 FP 130 8. Government Money Sec. 248 FP 140 9. Banks and Financial Institutions Sec. 248 FP 150 10. Estate Tax Sec. 248 FP 160 11. Donors Tax Sec. 248 FP 170 12. Withholding on Real Property/ Motor Vehicles not subject to Capital Gains Sec. 248 FP 180 13. Registration Fee Sec. 248 FP 190 14. Inspection Fee Sec. 248 FP 930 II. Effectivity : This Revenue Memorandum Order shall take effect immediately. LIWAYWAY VINZONS-CHATO Commissioner