Hello Sir/Madam… I’m having problem how to fill-up properly the ATC Code in the BIR Form 2307. I’m a sole proprietor and a supplier of goods. IF I buy my goods from a corporation in Manila, what is the ATC Code im going to use? Is it WI158 (w/c refers to me as the payor) or WC158 (w/c refers to the seller/payee?