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Revenue Memorandum Order · RMO

RMO No. 6-2022

To improve the existing policies and procedures regarding the creation, modification and dropping of Alphanumeric Tax Codes (ATCs).

Bureau of Internal RevenueIndependent research copy
Document type
RMO
Number
6
Year
2022
Text quality
Not specified

Document text

Reference copy · verify against the official source
RMO No. 6-2022 sets internal BIR guidelines for creating, modifying, and dropping Alphanumeric Tax Codes (ATCs), the codes used to identify and monitor internal revenue collections per tax revenue source/imposition. A BIR office requesting an ATC change must submit it, with supporting documents and in a prescribed tabular format (ATC, description, tax rate, legal basis, BIR Form No.), to the Assistant Commissioner, Client Support Service (Attention: Chief, TSPMD). CSS endorses the request to the Assistant Commissioner, Planning and Management Service (Attention: Chief, Research and Statistics Division), and the RSD prepares the RMO for the Commissioner of Internal Revenue's approval. The order revises inconsistent issuances and takes effect immediately.