RMO No. 6-2022: Prescribes the guidelines and procedures on the creation, modification and dropping of Alphanumeric Tax Code (ATC)

Key points

1. Request. The concerned office sends a written request, with supporting documents, to the Assistant Commissioner (ACIR), Client Support Service (CSS), Attention: Chief, Taxpayers Service Programs and Monitoring Division, to effect the change on the BIR Forms.
2. Prescribed format. The request uses a set table. Creation lists ATC, description, tax rate, legal basis and BIR Form No. Modification compares the existing entry per the ATC Handbook with the modified or new entry, and dropping lists the same details as creation.
3. Endorsement and approval. The CSS endorses the request to the ACIR, Planning and Management Service, Attention: Chief, Research and Statistics Division (RSD). The RSD prepares the Revenue Memorandum Order for approval of the Commissioner of Internal Revenue.

Who is affected

• BIR offices requesting ATC creation, modification or dropping