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REPUBLIC OF THE PHILIPPiNES i,i

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BUREAU OF INTERNAL REVENUE ,:

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Quezon City i\\

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April 20, 201E

REVENUE MEMORANDUM ORDER NO. J&. W T8

SU BJ ECT Creation and Modification of Alphanumeric Tax Code (ATC) for Individual Income Tax
under Republic Act (RA) No. 10953, otherwise known as Tax Reform for Acceleration
and Inclusion (TRAIN) Act

TO AII Collection Agents, Revenue District Officers and Other Internal Revenue Officers
Concerned

I. OBJECTIVE:

To facilitate the proper identification and monitoring of tax collection from lndividual Income Tax in BIR Form
Nos. '1701 (Annual income Tax Return For Self-Employed lndividuals, Estates and Trusts) and '1701Q (Quarterly Income
Tax Return For Individuals, Estates and Trusts) pursuant to RA No. 10963.

il. THE FOLLOWING ATCS ARE HEREBY CREATED:

Tax
ATC Description Legal Basis BIR Form
Rate
I1015 Business Income - 8% income Tax Rate B% RA No. '10963 1101 /1701Q
Ir016 Mixed Income - 8% Income Tax Rate
11017 income from Professron - 8% Income Tax Rate

il. THE FOLLOWING ATCS ARE HEREBY MODIFIED:

;XISTii{G (per F.TC Handbook) tvt{.rillrleLb/ M uU 5tF-

TaN Rate FORfV$
Eescription IAX KAIE Description NO.
Basis
IIO11 Pure Compensation to/ )10/
)/o-JL/O Compensation income Graduated RA. No 1101 /
[01 2 Business Income Business income - Graduated Income Tax 1 0963 1701Q
lncome Tax Rates Rates
IIOl 3 Mixed Income Mixed Income - Graduated
Income Tax Rates
I rrora I
income from Income from Profession -
Profession Graduated Income Tax Rates

ry. REPEALING CLAUSE:

This Revenue Memorandum Order (RMO) revises porirons of all other issuances inconsistent herewith

V. EFFECTIVITY:

This RMO shall take effect immediately

-AR't:"o**A{l*^p
CAESAR R. DULAY
Commissioner of Internal Revenue
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