Summary
RMO No. 14-99 prescribes a revised handbook on Alphanumeric Tax Codes (ATCs) of Revenue Sources (NIRC 1997).
Key points
- Who must use the ATCs. All internal revenue employees, deputized Collection Agents and other concerned revenue officers must use ATCs. This applies where their work involves preparing Revenue Payment Orders and Revenue Official Receipts, or accepting other documents that require ATCs.
- Purpose. The ATCs ensure accurate statistical information and support proper accounting and monitoring of internal revenue collections.
- ATCs in the Integrated Tax System. The Order also prescribes the appropriate ATCs for the various application systems of the Integrated Tax System.
Who is affected
- Internal revenue employees
- Deputized Collection Agents
- Other concerned revenue officers
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
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