BIR Revenue Memorandum Order No. 47-2019
Modification and Dropping of Alphanumeric Tax Code (ATC) on Final Withholding Tax on Amounts Withdrawn from Decedent’s Deposit Account and Excise Tax on the Performance of Service on Invasive Cosmetic Procedures pursuant to RR No. 8-2019 (Amending the Pertinent Provision of Section 9 and 10 under Revenue regulations No. 12-2018) and RR No. 2-2019 (Rules and Regulations Implementing the Imposition of Excise Tax on Non-Essential Services Introduced by Republic Act No. 10963, otherwise known as the “Tax Reform for Acceleration and Inclusion (TRAIN) Law”
