Summary
RMO No. 7-2008 creates Alphanumeric Tax Code (ATC) MC300 for tax amnesty payment on all unpaid internal revenue taxes imposed by the National Government for taxable year 2005 and prior years.
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Key points
- New ATC. ATC MC300 is used for tax amnesty payments covering unpaid internal revenue taxes of the National Government for taxable year 2005 and prior years.
Who is affected
- Taxpayers paying under the tax amnesty
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.
