RMO No. 19-2016: Further amends RMO No. 2-2014, prescribing the use of the revised Taxpayer Type Classification and adopting the latest 2009 Philippine Standard Industrial Classification (PSIC) and 2012 Philippine Standard Occupational Classification (PSOC)

Summary

RMO No. 19-2016 further amends RMO No. 2-2014 by prescribing the revised Taxpayer Type Classification and adopting the 2009 Philippine Standard Industrial Classification (PSIC) and 2012 Philippine Standard Occupational Classification (PSOC).

Key points

1. Updated classifications and codes. The Order lists the updated taxpayer types with their new eTIS codes. Individual types include EO98FC, ONETFC, LOCAL, RASP, MIE and PROFL, and juridical entity types include GPP, CORP, RFC, ROHQ, NGA and COOP.
2. Uniform use and single classification. All district and concerned offices use the standard classifications and codes uniformly. Each taxpayer gets one classification based on the main line of business or profession, and the Client Support Section indicates all applicable PSIC/PSOC for multiple lines.
3. Passive Income Earner Only. This covers active individual taxpayers no longer in trade or business, with no outstanding tax liabilities or no longer employed, who receive only passive income. It is available only for updating existing taxpayers and not at initial registration, so no new taxpayers are registered under it.
4. Tax type codes. The same codes are used for system generated reports. Any modification or addition to classification is covered by a separate RMO.
5. Penalties for RDOs. RDO frontliners must strictly follow Sections II and III in classifying taxpayers. Non-compliance is recommended to the Internal Investigation Division for a warning on the 1st offense, reprimand on the 2nd, and 30-day suspension on the 3rd.

Who is affected

• RDO frontliners and offices classifying taxpayers
• New registrants and existing taxpayers

Deadlines and effectivity

• Effective immediately for RDOs under eTIS and upon implementation of Taxpayer Registration Information Update
• RMO No. 11-2004 remains in force pending eTIS rollout to other RDOs

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.