Summary
RMO No. 38-2018 creates, modifies and drops Alphanumeric Tax Codes (ATCs) of selected revenue sources under RA No. 10963 (TRAIN Law) and RR No. 11-2018.
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Key points
- Purpose. The changes help identify and monitor collections from income payments subject to creditable and final withholding taxes.
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.
