Creation of Alphanumeric Tax Code (ATC) for Selected Excise Taxes on Exports Paid Through Payment Form — BIR Form No. 0605

November 12, 2018

REVENUE MEMORANDUM ORDER NO. 004-19

SUBJECT: Creation of Alphanumeric Tax Code (ATC) for Selected Excise Taxes on Exports Paid Through Payment Form — BIR Form No. 0605
TO:All Collection Agents, Revenue District Officers and Other Internal Revenue Officers Concerned

I. OBJECTIVE:

To facilitate the proper identification and monitoring of payment for excise tax on exports of excisable articles paid through BIR Form No. 0605 in accordance with the existing Revenue Regulations No. 3-2008 (Amending Certain Provisions of Existing Revenue Regulations on the Granting of Outright Excise Tax Exemption on Removal of Excisable Articles Intended for Export or Sale/Delivery to International Carriers or to Tax-Exempt Entities/Agencies and Prescribing the Provisions for Availing Claims for Product Replenishment), the following ATCs are hereby created: SDHTEC

ATC

Description

Legal Basis

BIR Form
No.

EXA10

Excise Tax on Export of Alcohol

RR No. 3-2008

0605

EXT10

Excise Tax on Export of Tobacco Products

EXP10

Excise Tax on Export of Petroleum

EXM10

Excise Tax on Export of Coal and Coke

EXG10

Excise Tax on Export of Automobiles and Non-Essentials

II. REPEALING CLAUSE:

This Revenue Memorandum Order (RMO) revises portions of all other issuances inconsistent herewith. HSAcaE

III. EFFECTIVITY:

This...

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