RMO No.5-2019
RMO No.5-2019
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TO . All Collection Agents, Revenue District Officers and Other Internal Revenue
Officers Concerned
I. OBJECTIVE:
To facilitate the proper identification and mcnitoring cf tax collection from Indiviciual Income
Tax in BIR. Form Nos. 1700 (Annuai income Tax Rerurn For inciiviciuais Earning Pureiy Compensaiion
income Including Non-Business/Non-Profession Income), 1701 (Annual Income Tax Return For Self-
'1701Q (Quarterly income Tax Return For indiviCuals,
Employed Individuals, Estates and Trusts) anci
Estates and Trusts) pursuant to RA No. 10963, and fr"om withholding taxes and for Integrated Tax
Systems (lTS) purposes, the following ATCs are hereby modified:
MCDIFIED/
EXISTING (per ATC Handbook) NEW
BIR
BIR Form
ATC Description Tax Rate Form Legal Basis
No.
_ !r.
Rates 1701Q
This Revenue Memorandum Order (RMO) revises portions of all other issuances inconsistent
herewith.
ilI. EFFECTIVITY:
/#o'-.
CAESAR R. DULAY
Commissioner of Internal Revenue
022769
B-3 ;iiiErtJ oF NtFt{}at rtYF-!!E
JAN 15
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