Summary
RMO No. 12-2005, issued May 24, 2005, creates Alphanumeric Tax Code FP091 for the payment of accrued penalties.
Key points
- New tax code. Alphanumeric Tax Code FP091 is used for the payment of accrued penalties.
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.
