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 |
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...