Creation of Alphanumeric Tax Code (ATC) of Selected Revenue Source under the Tax Forms Enhancement Program

November 22, 2004 REVENUE MEMORANDUM ORDER NO. 48-04 SUBJECT : Creation of Alphanumeric Tax Code (ATC) of Selected Revenue Source under the Tax Forms Enhancement Program TO : All Collection Agents, Revenue District Officers and Other Internal Revenue Officers Concerned I. Objective : To facilitate the proper identification and monitoring of tax collection relative to Revenue Regulations No. 29-2003 imposing advance payment of VAT on Sale of Flour. In connection with the Tax Forms and Enhancement Program and for Integrated Tax System (ITS) purposes, the following ATC is hereby created: KIND OF TAX ISSUANCE/ BIR FORM ATC LEGAL BASIS/ NO. REASONS Miscellaneous Taxes/Other Revenue Sources Advance Payment of Value Added Tax RR No. 29-2003 0605 MC280 on Sale of Flour II. Repealing Clause : This Revenue Memorandum Order revises portions of all other issuances inconsistent herewith. caCSDT III. Effectivity : This Revenue Memorandum Order shall take effect immediately. (SGD.) GUILLERMO L. PARAYNO, Jr. Commissioner of Internal Revenue