The Commissioner of Internal Revenue has issued Revenue Memorandum Order (RMO) No. 47-2019 dated 9 July 2019 to facilitate the proper identification and monitoring of tax collections from final withholding tax on amounts withdrawn from a decedent’s deposit account and excise tax on the performance of services on invasive cosmetic procedures pursuant to RR Nos. 8-2019 and 2-2019.
The following ATC is modified:
||Existing BIR Form No.
||Modified/New BIR Form No.
||Final Withholding Tax on Amounts withdrawn from decedent’s deposit account
||RR No. 8-2019
Additionally, the following ATCs are dropped:
||BIR Form No.
Final Withholding of Excise Tax on the Performance of services on invasive cosmetic procedures
||RR No. 2-2019
The RMO is effective immediately.
You may access the full version of the RMO through the BIR website.