Summary
RMO No. 35-2004 creates and renames Alphanumeric Tax Codes for selected revenue sources under the Tax Forms Enhancement Program.
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Key points
- Covered revenue sources. The codes relate to the advance payment of Value-Added Tax (VAT) on sale of refined sugar. They also relate to the advance payment of VAT or Percentage Tax and of Income Tax on privilege stores.
Who is affected
- Sellers of refined sugar
- Privilege stores
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.