REVENUE MEMORANDUM ORDER NO. 4-2019 issued on January 15, 2019 creates
Alphanumeric Tax Code (ATC) for selected Excise Taxes on exports paid through
Payment Form (BIR Form No. 0605), in accordance with Revenue Regulations (RR) No.
3-2008 (Amending Certain Provisions of Existing Revenue Regulations on the Granting
of Outright Excise Tax Exemption on Removal of Excisable Articles Intended for Export
or Sale/Delivery to International Carriers or to Tax-Exempt Entities/Agencies and
Prescribing the Provisions for Availing Claims for Product Replenishment). Said ATCs
are the following:
ATC Description BIR Form No.
EXA10 Excise Tax on Export of Alcohol 0605
EXT10 Excise Tax on Export of Tobacco Products
EXP10 Excise Tax on Export of Petroleum
EXM10 Excise Tax on Export of Coal and Coke
EXG10 Excise Tax on Export of Automobiles and