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Revenue Memorandum Order · RMO

RMO No. 1-2023 Digest

To create Alphanumeric Tax Codes (ATCs) for Excise Taxes and Tobacco Inspection Fees on Novel Tobacco Products pursuant to the implementation of Republic Act No. 11900.

Bureau of Internal RevenueIndependent research copy
Document type
RMO
Number
1
Year
2023
Text quality
Not specified

Document text

Reference copy · verify against the official source
RMO No. 1-2023 (January 5, 2023) creates Alphanumeric Tax Codes (ATCs) for Novel Tobacco Products implementing Republic Act No. 11900: XT210 covers excise taxes at ₱2.50/kg effective August 10, 2022 and ₱2.60/kg effective January 1, 2023 (legal basis RA No. 11900/RR No. 14-2022; BIR Form No. 2200-T), and XT220 covers tobacco inspection fees at ₱0.03/kg.