2024 Revenue Memorandum Orders
|
No. of Issuance |
Subject Matter |
Date of Issue |
| RMO No. 50-2024 |
Revised guidelines, policies, and procedures for the grant of Permit for Personal Travel Abroad |
December 11, 2024 |
| RMO No. 37-2024 |
Policies, Guidelines and Procedures in Classifying Business Taxpayers pursuant to Revenue Regulations No. 8-2024
|
September 4, 2024 |
| RMO No. 27-2024 |
Providing guidelines, policies and procedures in the processing of claims for credit/refund of taxes erroneously or illegally received or collected or penalties imposed without authority pursuant to Section 204(C), in relation to Section 229 of the National Internal Revenue Code of 1997, as Amended (Tax Code), except those under the authority and jurisdiction of the Legal Group
|
July 3, 2024 |
| RMO No. 25-2024 |
Providing guidelines, policies and procedures in the processing of claims for tax credit/refund of excess/unutilized creditable withholding taxes on income pursuant to Section 76(C), in relation to Sections 204(C) and 229 of the National Internal Revenue Code of 1997, as Amended (Tax Code), except those under the authority and jurisdiction of the Legal Group
|
July 3, 2024 |
| RMO No. 23-2024 |
Prescribes the guidelines, policies and procedures in the implementation of the risk-based approach in the verification and processing of Value-Added Tax (VAT) refund claims, as introduced in Republic Act No. 11976 (Ease of Paying Taxes Act) |
June 19, 2024 |
| RMO No. 20-2024 |
Amends certain provisions of Revenue Memorandum Circular No. 37-2024, re: TIN inquiry thru Electronic Mail (eMail) |
May 29, 2024 |
| RMO No. 16-2024 |
Amends Revenue Memorandum Order No. 19-2006 regarding the guidelines and procedures for the processing of pending claims for tax credit/refund of Excise Tax paid on petroleum products
|
May 3, 2024 |
| RMO No. 10-2024 |
Amends RMO No. 4-2017 pertaining to the inclusion of certain Special Allotment Release Order information in the Tax Subsidy Availment Certificate |
March 13, 2024 |
| RMO No. 1-2024 |
Further amends Revenue Memorandum Order No. 6-2023 prescribing the updated and consolidated policies, guidelines and procedures for BIR audit program. |
January 10, 2024 |
2023 Revenue Memorandum Orders
|
No. of Issuance |
Subject Matter |
Date of Issue |
| RMO No. 33-2023 |
Reiterates Section 3.J of RR No. 17-2003 on the withholding of taxes for the sale of real property on installment plan |
September 29, 2023 |
| RMO No. 32-2023 |
Prescribes the criteria/conditions and guidelines on the reporting compliance for the grant of the FY 2023 Performance-Based Bonus (PBB) per Administrative Order No. 25 Inter-Agency Task Force Memorandum Circular (AITF-MC) No. 2023-1 |
September 28, 2023 |
| RMO No. 28-2023 |
Amends RMO No. 23-2023 relative to the issuance of Tax Verification Notices (TVNs) in the processing of claims for Value-Added Tax (VAT) Credit/Refund except those under the authority and jurisdiction of the Legal Group |
August 10, 2023 |
| RMO No. 26-2023 |
Prescribes the policies, guidelines and procedures in the processing of request for corporate information, including beneficial ownership information, with the Securities and Exchange Commission |
July 19, 2023 |
| RMO No. 25-2023 |
Prescribes the policies, guidelines and procedures on the preparation and processing of payroll
Digest | Full Text | Annex A | Annex L | Annex M | Annex Q | Annex S | Annex V | Annexes | TOA |
July 4, 2023 |
| RMO No. 23-2023 |
Prescribes the mandatory requirements and guidelines, policies and procedures in the processing of claims for Value-Added Tax (VAT) Credit/Refund except those under the authority and jurisdiction of the Legal Group
|
June 23, 2023 |
| RMO No. 13-2023 |
Amends RMO No. 47-2022 relative to the policies and guidelines in the implementation of flexible work arrangements |
April 3, 2023 |
2022 Revenue Memorandum Orders
|
No. of Issuance |
Subject Matter |
Date of Issue |
| RMO No. 59-2022 |
Prescribes the guidelines and procedures in the conduct of fuel testing mandated under Section 148-A of the NIRC of 1997, as amended by RA No. 10963 (TRAIN Law), and the DOF Joint Circular No. 001.2021 implementing the guidelines on field testing for the Fuel Marking Program, enforcement operations, forfeiture and prosecution of cases on offenses related to fuel marking |
December 27, 2022 |
| RMO No. 55-2022 |
Suspends all audit and other field operations of the BIR effective December 16, 2022 |
December 15, 2022 |
| RMO No. 45-2022 |
Establishes and implements the Freedom of Information (FOI) Requests Feedback Survey pursuant to FOI Memorandum Circular No. 22-1 (published under RMC No. 73-2022) |
October 26, 2022 |
| RMO No. 43-2022 |
Prescribes the policies, guidelines and procedures in the issuance and use of Notice to Issue Receipt/lnvoice (NIRI) pursuant to Revenue Regulations No. 10-2019 |
September 29, 2022 |
| RMO No. 42-2022 |
Prescribes the revised BIR Digital Transformation Roadmap 2020-2030
|
September 29, 2022 |
| RMO No. 41-2022 |
Discontinues the issuance of Tax Verification Notice for Estate Tax cases where the decedent has no registered business |
September 29, 2022 |
| RMO No. 40-2022 |
Prescribes the guidelines and procedures in the conduct of enforcement operations, forfeiture and prosecution of cases relative to the unlicensed/illicit/unauthorized production, importation, trade sale or possession of articles subject to Excise Tax including raw materials, packages, cigarette paper, tipping paper, cigarette filter tips, ingredients, machinery, equipment, apparatus, mechanical contrivances, and removable fixture of any sort used for their production and the unlicensed/illicit/unauthorized use or possession of false, counterfeit, restored or altered BIR internal revenue stamps, labels or tags |
September 29, 2022 |
| RMO No. 37-2022 |
Provides the policies and guidelines for the issuance of International Carriers Special Certificate
|
September 16, 2022 |
|
RMO No. 34-2022 |
Prescribes the revised guidelines and procedures in the processing of Authorized Agent Bank's request for refund of over-remittance of tax collections |
September 1, 2022 |
|
RMO No. 31-2022 |
Prescribes the policies, guidelines and procedures in the accomplishment reporting on BIR Programs and Projects |
June 15, 2022 |
|
RMO No. 30-2022 |
Amends RMO No. 16-2022 on the allocation of the CY 2022 BIR Collection Goal (By Implementing Office) |
June 9, 2022 |
|
RMO No. 29-2022 |
Prescribes the policies and guidelines in the conduct of public auction of distrained personal properties, seized/levied real properties and acquired personal and real assets
|
May 26, 2022 |
|
RMO No. 28-2022 |
Prescribes the BIR’s Enhanced Program on Awards and Incentives for Service Excellence (Enhanced PRAISE) |
May 24, 2022 |
|
RMO No. 27-2022 |
Amends the Reporting and Evaluation of Accomplishments of RDOs under the Taxpayer Awareness Program
|
May 19, 2022 |
|
RMO No. 26-2022 |
Prescribes the policies, guidelines and procedures in the Application for Revalidation of Tax Credit Certificates |
April 29, 2022 |
|
RMO No. 22-2022 |
Amends certain provisions of RMO No. 9-2022 (Use of Video Conference Hearing as Alternative Mode to Face-to-Face Formal Investigation/Hearing for Administrative Cases, amendment to RMO No. 19-2011) |
April 4 2022 |
|
RMO No. 21-2022 |
Prescribes the guidelines and procedures in the implementation of Monitoring and Managing Administrative Cases (MMAC) in the Bureau of Internal Revenue (BIR)
|
April 1, 2022 |
|
RMO No. 20-2022 |
Prescribes the modified guidelines and procedures in the issuance of Authority to Release Imported Goods (ATRIG) for Value-Added Tax (VAT)-Exempt Drugs and Medicines covered under Section 109(AA) of the National Internal Revenue Code of 1997 (Tax Code), as amended by RA No. 11534 |
March 31, 2022 |
|
RMO No. 19-2022 |
Creates Alphanumeric Tax Code (ATC) for Philippine Offshore Gaming Operations (POGO) pursuant to the implementation of RA No. 11590 |
March 30, 2022 |
|
RMO No. 18-2022 |
Modifies Alphanumeric Tax Code (ATC) of selected revenue source under RA No. 10963 (TRAIN Act) |
March 30, 2022 |
|
RMO No. 17-2022 |
Prescribes the policies and procedures in the issuance of Tax Credit Certificate arising from Personal Equity Retirement Account (PERA) and its utilization using the ePERA system
|
March 17, 2022 |
|
RMO No. 13-2022 |
Amends the provisions of RMO No. 56-2019 on the initial recording of internal revenue tax collections through Authorized Agent Banks, and RMO No. 36-2016 on the preparation of BIR Form No. 12.09 for taxes collected by Revenue Collection Officers |
February 16, 2022 |
|
RMO No. 10-2022 |
Prescribes the updated List of Reportorial Requirements under the Client Support Service |
February 3, 2022 |
|
RMO No. 9-2022 |
Prescribes the policies and procedures on the use of Video Conference Hearing as alternative mode to face-to-face formal investigation/hearing for administrative cases |
January 21, 2022 |
|
RMO No. 6-2022 |
Prescribes the guidelines and procedures on the creation, modification and dropping of Alphanumeric Tax Code (ATC) |
January 14, 2022 |
|
RMO No. 4-2022 |
Modifies the Alphanumeric Tax Code (ATC) of selected revenue source under RA No. 11534 (CREATE Act) |
January 14, 2022 |
|
RMO No. 3-2022 |
Creates the Alphanumeric Tax Code (ATC) for revenue source under RA No. 9505 (PERA Act of 2008) |
January 14, 2022 |
2021 Revenue Memorandum Orders
|
No. of Issuance |
Subject Matter |
Date of Issue |
|
RMO No. 29-2021 |
Directs BIR offices to monitor and verify the tax compliance of online merchants, social media influencers and other businesses operating in digital platforms |
October 29, 2021 |
|
RMO No. 24-2021 |
Creates the Alphanumeric Tax Code (ATC) for Excise Taxes on Exports of Sweetened Beverages Products paid through Payment Form - BIR Form No. 0605 |
August 13, 2021 |
|
RMO No. 22-2021 |
Prescribes the revised BIR Form No. 0036 (Update Security & Access Matrix Request Form) |
August 10, 2021 |
|
RMO No. 21-2021 |
Amends certain provisions of RMO No. 1-2011 on the implementation of final and executory Decisions in Administrative Cases involving BIR officials/employees |
July 7, 2021 |
|
RMO No. 14-2021 |
Streamlines the procedures and documents for the availment of treaty benefits |
March 31, 2021 |
|
RMO No. 9-2021 |
Prescribes the simplified guidelines and procedures on the use of Computerized Accounting System (CAS), Computerized Book of Accounts (CBA), and/or its Components, including Electronic Storage System (ESS), Middleware and Other Similar Systems
|
February 19, 2021 |
|
RMO No. 8-2021 |
Provides new policies and procedures in the issuance of the Notice of Denial of the Application for Compromise Settlement cases by the concerned Regional Offices as well as the issuance of the Authority to Cancel Assessment and Certificate of Approval for Applications duly approved by the National Evaluation Board |
February 17, 2021 |
|
RMO No. 2-2021 |
Streamlines the reportorial requirements of the Collection Service |
January 5, 2021 |
|
RMO No. 1-2021 |
Prescribes the revised Office Audit Threshold for cases to be audited/investigated by the Office Audit Section of the Assesment Divisions in the Regional Offices |
January 4, 2021 |
2020 Revenue Memorandum Orders
|
No. of Issuance |
Subject Matter |
Date of Issue |
|
RMO No. 47-2020 |
Consolidates and updates the guidelines and procedures on the processing of claims for Value-Added Tax Credit/Refund, except those under the authority and jurisdiction of the Legal Group
|
December 23, 2020 |
|
RMO No. 46-2020 |
Prescribes the guidelines and procedures for the availment of the reduced rate of 15% on intercompany dividends paid by a domestic corporation to a non-resident foreign corporation pursuant to Section 28 (B)(5)(b) of the NIRC of 1997, as amended |
December 23, 2020 |
|
RMO No. 45-2020 |
Amends RMO No. 30-2020, which prescribed the Allocation of the CY 2020 BIR Collection Goal by Implementing Office |
December 21, 2020 |
|
RMO No. 44-2020 |
Amends the provisions of RMO No. 15-2019 on the establishment of standard taxpayer feedback system |
December 9, 2020 |
|
RMO No. 43-2020 |
Streamlines the process of issuing Tax Residency Certificates (TRCs), amending RMO No. 51-2019 |
December 1, 2020 |
|
RMO No. 42-2020 |
Prescribes the guidelines in the submission of the Monthly Report on Issuance/Denial of Tax Exemption of Cooperatives and Non-Stock, Non-Profit Associations/Organizations |
December 1, 2020 |
|
RMO No. 41-2020 |
Clarifies the policies and procedures governing the processing of claims for Value-Added Tax (VAT) refund of Resident Foreign Missions, their qualified personnel and the personnel's dependents, amending RMO No. 10-2019 and other pertinent revenue issuances |
December 1, 2020 |
|
RMO No. 39-2020 |
Prescribes the policies, guidelines and procedures in the processing of applications for Voluntary Assessment and Payment Program (VAPP) pursuant to Revenue Regulations No. 21-2020
|
October 26, 2020 |
|
RMO No. 38-2020 |
Revises the prescribed format of the Report on Specific Reasons for Increase (Decrease) in Collection Performance by Taxpayer, by Industry and by Tax Type (BIR Form No. 1771B) and Summary of Reasons for Drastic Changes in Collection and Impact on Collection Goal by Industry and Tax Type (BIR Form No. 1771C) of the "Reports on Drastic Changes in Collection Performance" |
October 16, 2020 |
|
RMO No. 37-2020 |
Modifies the Alphanumeric Tax Code (ATC) in BIR Form No. 2200-M (Excise Tax Return for Mineral Products) in connection with the implementation of RA No. 10963 (TRAIN Law) |
October 15, 2020 |
|
RMO No. 36-2020 |
Provides guidelines and procedures in the refund of erroneously paid VAT on imported drugs prescribed for Diabetes, High Cholesterol and Hypertension, as implemented under Revenue Regulations No. 18-2020
|
October 15, 2020 |
|
RMO No. 34-2020 |
Creates the Alphanumeric Tax Code (ATC) for Voluntary Assessment and Payment Program pursuant to the implementation of Revenue Regulations No. 21-2020 (Voluntary Assessment and Payment Program for Taxable Year 2018 Under Certain Conditions) |
October 6, 2020 |
|
RMO No. 33-2020 |
Creates and modifies the Alphanumeric Tax Code (ATC) for Fuel Marking Fee pursuant to the implementation of RA No. 10963 (TRAIN Law) |
October 6, 2020 |
|
RMO No. 32-2020 |
Creates and modifies the Alphanumeric Tax Code (ATC) for Excise Tax in BIR Form No. 2200-AN (Excise Tax Return for Automobiles and Non-Essential Goods) pursuant to the implementation of RA No. 10963 (TRAIN Law) |
October 6, 2020 |
|
RMO No. 31-2020 |
Amends RMO No. 24-2020 relative to the frequency of reporting of accomplishments on the Taxpayer Awareness Program by the RDOs |
September 25, 2020 |
|
RMO No. 30-2020 |
Amends RMO No. 16-2020 relative to the allocation of CY 2020 BIR Collection Goal by Implementing Office |
September 22, 2020 |
|
RMO No. 27-2020 |
Prescribes the BIR Digital Transformation Roadmap for 2020-2030 |
August 13, 2020 |
|
RMO No. 26-2020 |
Prescribes the use of the revised Exchange of Information Manual, amending for this purpose Revenue Memorandum Order Nos. 2-2013 and 3-2013 |
August 11, 2020 |
|
RMO No. 25-2020 |
Amends certain provisions of RMO No. 23-2020 relative to the offices that will process and issue the Authority to Release Imported Goods (ATRIG) for VAT Exemption on the importation of prescription drugs and medicines pursuant to RR No. 18-2020 |
July 29, 2020 |
|
RMO No. 23-2020 |
Clarifies the issuance of Authority to Release Imported Goods for VAT Exemption on the sale and importation of prescription drugs and medicines pursuant to Section 1 of RA No. 11467, further amending Section 109 (AA) of the NIRC of 1997, as amended, and as implemented in Revenue Regulations No. 18-2020 |
July 15, 2020 |
|
RMO No. 21-2020 |
Prescribes the policies, guidelines and procedures for the inspection or supervision of the destruction/disposal and determination of deductible expense pertaining to inventory of goods/assets which have been declared as waste or obsolete
|
July 10, 2020 |
|
RMO No. 20-2020 |
Creates and modifies the Alphanumeric Tax Code (ATC) for Excise Tax on Tobacco Products, Heated Tobacco Products and Vapor Products pursuant to the implementation of Republic Act Nos. 11346, 11467 and 10351 |
July 8, 2020 |
|
RMO No. 15-2020 |
Prescribes the updated procedures in the acceptance of property donations to the BIR pursuant to RDAO No. 4-2010, as amended by RDAO No. 4-2019 |
June 3, 2020 |
|
RMO No. 10-2020 |
Prescribes the policies and guidelines relative to the ATRIG requirements of all goods imported under Section 4, Paragraph (o) of "Bayanihan to Heal as One Act" |
March 30, 2020 |
|
RMO No. 7-2020 |
Prescribes the policies and guidelines in the audit/investigation of cooperatives |
February 18, 2020 |
2019 Revenue Memorandum Orders
|
No. of Issuance |
Subject Matter |
Date of Issue |
|
RMO No. 57-2019 |
Revokes RMO No. 12-2015 relative to the updated procedures in the implementation of the Memorandum of Agreement between the DPWH and the DOF |
December 2, 2019 |
|
RMO No. 56-2019 |
Amends certain provisions of RMO No. 36-2016 relative to the policies and procedures in the decentralization of recording of internal revenue taxes |
November 28, 2019 |
|
RMO No. 54-2019 |
Modifies the Alphanumeric Tax Code (ATC) for Value-Added Tax under Revenue Regulations No. 8-2002 |
October 31, 2019 |
|
RMO No. 51-2019 |
Prescribes the guidelines and procedures for the processing and issuance of Tax Residency Certificate |
October 22, 2019 |
|
RMO No. 47-2019 |
Modifies and drops the Alphanumeric Tax Code (ATC) on Final Withholding Tax on Amounts Withdrawn from Decedent's Deposit Account and Excise Tax on the Performance of Services on Invasive Cosmetic Procedures pursuant to RR No. 8-2019 and RR No. 2-2019 |
September 5, 2019 |
|
RMO No. 45-2019 |
Amends the definition of Accounts Receivable/Delinquent Accounts (AR/DAs) to be reported in the Financial Statements |
August 7, 2019 |
|
RMO No. 41-2019 |
Prescribes the required documents in the processing of the request for the lifting of the Warrant of Garnishment, Notice of Tax Lien, Notice of Levy and Notice of Encumbrance Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex E | Annex F |
July 31, 2019 |
|
RMO No. 40-2019 |
Prescribes the procedures for the proper service of Assessment Notices in accordance with the provisions of Section 3.1.6 of Revenue Regulations No. 18-2013 |
July 30, 2019 |
| RMO No. 38-2019 |
Clarifies the Tax Exemption of Non-Stock, Non-Profit Corporations under Section 30 of the National Internal Revenue Code of 1997, as Amended |
July 24, 2019 |
| RMO No. 36-2019 |
Modifies the Alphanumeric Tax Code for Percentage Taxes under Republic Act No. 10001 entitled "An Act Reducing Taxes on Life Insurance Policies, Amending for this Purpose sections 123 and 183 of the NIRC 1997, as Amended" |
July 18, 2019 |
| RMO No. 35-2019 |
Revises certain policies in the enforcement of civil remedies for the collection of Accounts Receivable/Delinquent Accounts (AR/DAs) |
July 18, 2019 |
| RMO No. 33-2019 |
Prescribes the policies, guidelines and procedures in the processing and monitoring of Estate Tax Amnesty availment pursuant to RA No. 11213 (Tax Amnesty Act) and issuance of the corresponding Electronic Certificates Authorizing Registration (eCARs) Digest | Full Text | Annex A and B | Annex C |
June 27, 2019 |
|
RMO No. 32-2019 |
Amends further provisions of Revenue Memorandum Order (RMO) No. 32-2018, as amended by RMO No. 34-2018 |
June 26, 2019 |
|
RMO No. 31-2019 |
Revises the policies, guidelines and procedures in the establishment/revision of Schedule of Zonal Values of Real Properties within the jurisdiction of Revenue District Offices and for other purposes in relation to Sec. 6E of RA No. 10963 (TRAIN Act)
|
June 19, 2019 |
|
RMO No. 30-2019 |
Revises the office codes for the Revenue Regions, its Divisions and Revenue District Offices including LTD - Davao City under the Large Taxpayer Service (LTS) |
June 11, 2019 |
|
RMO No. 28-2019 |
Prescribes the policies and guidelines on the registration requirements of foreign nationals |
May 31, 2019 |
|
RMO No. 25-2019 |
Prescribes the policies and procedures to implement the ninety (90)-day period to process and grant claims for VAT Refund/Credit pursuant to Section 112 of the Tax Code
|
May 16, 2019 |
|
RMO No. 23-2019 |
Prescribes the policies, guidelines and procedures in the processing of applications for Tax Amnesty on Delinquencies pursuant to RA No. 11213 (Tax Amnesty Act)
|
May 9, 2019 |
|
RMO No. 22-2019 |
Modifies the Alphanumeric Tax Code for Percentage Taxes in BIR Form Nos. 2551M/2551Q pursuant to the implementation of RA No. 10963 (TRAIN Act) |
May 3, 2019 |
|
RMO No. 20-2019 |
Modifies the Alphanumeric Tax Code for Business Income and Income from Profession in BIR Form Nos. 1701/1701A/1701Q pursuant to the implementation of RA No. 10963 (TRAIN Act) |
April 30, 2019 |
|
RMO No. 19-2019 |
Creates the Alphanumeric Tax Code for Tax Amnesty on Estate and Delinquencies pursuant to the implementation of RA No. 11213 (Tax Amnesty Act) |
April 29, 2019 |
|
RMO No. 16-2019 |
Modifies the Alphanumeric Tax Code for Withholding Taxes in BIR Form No. 1601-EQ pursuant to RR No. 1-2019 |
April 11, 2019 |
|
RMO No. 13-2019 |
Amends RMO No. 3-2009 on the Composition of the National Office Review Board |
March 14, 2019 |
|
RMO No. 10-2019 |
Grants Value-Added Tax (VAT) privileges to resident foreign missions, their qualified personnel and the dependents of the latter |
February 12, 2019 |
|
RMO No. 6-2019 |
Prescribes the policies, guidelines and procedures in the re-accreditation of printers of principal/supplementary receipts/invoices Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex E | Annex F |
January 15, 2019 |
|
RMO No. 5-2019 |
Modifies the Alphanumeric Tax Code for Compensation Income under RA No. 10963 (TRAIN Act) and for Withholding Taxes |
January 15, 2019 |
|
RMO No. 4-2019 |
Creates the Alphanumeric Tax Code for selected Excise Taxes on exports paid through Payment Form (BIR Form No. 0605) |
January 15, 2019 |
|
RMO No. 3-2019 |
Creates and drops the Alphanumeric Tax Code on Microfinance Non-Government Organization and Documentary Stamp Tax in BIR Form 2000-OT under RA No. 10963 (TRAIN Act) |
January 15, 2019 |
|
RMO No. 2-2019 |
Declares the TIN Card (BIR Form 1931) as accountable form |
January 3, 2019 |
2018 Revenue Memorandum Orders
|
No. of Issuance |
Subject Matter |
Date of Issue |
|
RMO No. 56-2018 |
Amends further Section IV.C.4 of RMO No. 22-2016, as amended by RMO No. 21-2018, on the availment of fast lane transaction |
December 28, 2018 |
|
RMO No. 54-2018 |
Prescribes the Operations Manual for Cannot Be Located Taxpayer System |
December 10, 2018 |
|
RMO No. 49-2018 |
Authorizes Revenue Collection Officers to accept tax payments pertaining to ONETT of taxpayers availing the Fast Lane |
November 13, 2018 |
|
RMO No. 48-2018 |
Prescribes additional cases to be covered by Tax Verification Notice |
November 5, 2018 |
|
RMO No. 47-2018 |
Terminates the preparation and submission of the Monthly Report on Registration and Remittance of Withholding Taxes (BIR Form No. W7) and Accomplishment Report on Pre-Audited Withholding Tax Returns (BIR Form No. W8) |
October 26, 2018 |
|
RMO No. 46-2018 |
Prescribes the procedures in the decentralized processing and issuance of Tax Clearance for Bidding Purposes required under RA No. 9184 and EO No. 398 Digest | Full Text | Annex A | Annex B | Annex C | Annex C.1 | Annex C.2 | Annex D | Annex D.1 | Annex D.2 | Annex E | Annex E.1 | Annex F | Annex G | Annex H | Annex I | Annex J | Annex K | Annex L | Annex M |
October 11, 2018 |
|
RMO No. 42-2018 |
Amends certain portion of RMO No. 29-2014 relative to the prescribed uniform format and procedures for the issuance of Certifications on the Existence of Outstanding Tax Liabilities of Taxpayers |
September 12, 2018 |
|
RMO No. 41-2018 |
Modifies the Alphanumeric Tax Code (ATC) for Petroleum Products under RA No. 10963 (TRAIN Act) |
September 5, 2018 |
|
RMO No. 38-2018 |
Creates, modifies and drops the Alphanumeric Tax Codes (ATCs) of selected revenue source under RA No. 10963 (TRAIN Law) |
August 29, 2018 |
|
RMO No. 35-2018 |
Amends RMO No. 15-2003 on the Standard Checklist of Documentary Requirements and Section III.8.8.4 of RMO No. 69-2010 on the issuance of manual serially-numbered Memorandum of Assignment to all One-Time Transactions (ONETT) cases Digest | Full Text | Annex A | Annex B1 | Annex B2 | Annex B3 | Annex B4 | Annex B5 |
August 8, 2018 |
|
RMO No. 34-2018 |
Amends the provision of RMO No. 32-2018 regarding the thresholds and prescribes additional policies and procedures for the issuance of Electronic Letters of Authority (eLAs) for office audit |
July 27, 2018 |
|
RMO No. 33-2018 |
Consolidates, clarifies and reiterates the existing policies and procedures in the issuance of the Authority to Cancel Assessment (ATCA) |
July 12, 2018 |
|
RMO No. 32-2018 |
Prescribes the audit/investigation of individual and non-individual taxpayers by the Regional Assessment Divisions Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex E |
July 11, 2018 |
|
RMO No. 31-2018 |
Creates the Alphanumeric Tax Code for Petroleum Products under RA No. 10963 (TRAIN Act) |
July 10, 2018 |
|
RMO No. 30-2018 |
Prescribes the policy regarding the processing of claims for refund of Capital Gains Tax or Creditable Withholding Tax |
July 10, 2018 |
|
RMO No. 29-2018 |
Creates ATCs for selected Excise Taxes under RA No. 10963 (TRAIN Act) |
July 3, 2018 |
|
RMO No. 28-2018 |
Creates and modifies the Alphanumeric Tax Codes (ATCs) for Individual Income Tax under RA No. 10963 (TRAIN Act) |
July 3, 2018 |
|
RMO No. 27-2018 |
Revises the Non-Disclosure Agreement Form of the BIR |
June 6, 2018 |
| RMO No. 26-2018 |
Prescribes the guidelines in monitoring, identification, inclusion and deletion of Top Withholding Agents pursuant to the pertinent provisions of RR No. 11-2018 |
June 5, 2018 |
| RMO No. 23-2018 |
Prescribes the policies, guidelines and procedures in the availment of the eight percent (8%) Income Tax Rate option for individuals earning from self-employment and/or practice of professions |
May 21, 2018 |
| RMO No. 22-2018 |
Revises the guidelines and procedures in the conduct of Tax Compliance Verification Drive |
May 17, 2018 |
| RMO No. 20-2018 |
Prescribes the revised policies and procedures on the procesing of Tax Credit Certificates (TCCs) for cash conversion |
May 3, 2018 |
| RMO No. 19-2018 |
Revises the policies, guidelines and procedures in registering new business prescribed under Revenue Memorandum Order (RMO) No. 6-2018 Digest | Full Text | Annex A1-A3 | Annex B | Annex C1-C3 | Annex D1-D2 | Annex E |
April 25, 2018 |
| RMO No. 15-2018 |
Prescribes the policies, guidelines and procedures on the implementation of the post evaluation of the Cash Register Machines (CRM), Point-of-Sale (POS) machines and other Sales Receipting System Software including the extraction of data from Electronic Sales (eSales) journal and Z-Reading Digest | Full Text | Annex A | Annex A-1 | Annex B | Annex B-1 | Annex C | Annex D | Annex E | Annex F | Annex G | Annex G-1 to G4 | Annex H | Annex I | Annex J | Annex J-1 |
March 14, 2018 |
| RMO No. 14-2018 |
Creates the Alphanumeric Tax Code (ATC) for the remittance of Creditable/Final Income Taxes withheld under the TRAIN Law |
March 9, 2018 |
| RMO No. 13-2018 |
Updates the calssification of Revenue District Offices |
March 6, 2018 |
| RMO No. 10-2018 |
Amends RMO No. 8-2018 on the allocation of the CY 2018 BIR collection goal by implementing office |
February 22, 2018 |
|
RMO No. 7-2018 |
Directs the submission of Inventory and Status Report of Revalidated/Non-Revalidated Letters of Authority (LAs) and LAs issued after June 30, 2016 |
January 22, 2018 |
|
RMO No. 6-2018 |
Provides policies and guidelines in the enhancement of the frontline services in compliance with the Ease of Doing Business and implementation of the Revised Citizens' Charter |
January 18, 2018 |
|
RMO No. 4-2018 |
Prescribes the policies and guidelines on the use of a new BIR Service Desk (Centerpoint) System |
January 16, 2018 |
|
RMO No. 3-2018 |
Prescribes the policies and procedures for the use of Computer-Assisted Audit Tools and Techniques (CAATTs) laboratories, and Key Performance Indicators (KPIs) and reporting requirements for CAATTs usage Digest | Full Text | Annex A-A1 | Annex B | Annex C |
January 16, 2018 |
|
RMO No. 2-2018 |
Prescribes the guidelines and procedures in implementing RA No. 10693 (Microfinance NGOs Act) |
January 10, 2018 |
2017 Revenue Memorandum Orders
|
No. of Issuance |
Subject Matter |
Date of Issue |
|
RMO No. 32-2017 |
Amends pertinent provisions of RMO No.51-2010 on the eComplaint System |
November 27, 2017 |
|
RMO No. 30-2017 |
Amends certain provision of RMO No. 55-2016 relative to the signatories of Electronic Certificate Authorizing Registration (eCAR) |
November 6, 2017 |
|
RMO No. 28-2017 |
Amends certain provisions of RMO No. 42-2016 relative to the implementation of RA No. 9505 (Personal Equity and Retirement Account or PERA Act of 2008) Digest | Full Text | Annexes B1 to B3 | Annex E | Annex E-1 |
October 13, 2017 |
|
RMO No. 27-2017 |
Creates Alphanumeric Tax Code (ATC) for Microfinance Non-Government Organizations (NGOs) |
October 4, 2017 |
|
RMO No. 26-2017 |
Prescribes the guidelines on the assignment and re-assignment of Revenue Officers involved in Excise Tax functions to establishments where articles subject to Excise Tax are produced or kept |
October 4, 2017 |
|
RMO No. 25-2017 |
Prescribes the guidelines, policies and procedures in the transfer of data and records in the Integrated Tax Systems (ITS)/Electronic Tax Information System (eTIS) and other administrative and reportorial requirements for compliance by newly enlisted/transferred Large Taxpayers |
October 4, 2017 |
|
RMO No. 20-2017 |
Amends RMO No. 82-2010 on the criteria and procedures for attrition of officials and employees of the BIR under RA No. 9335 (Attrition Act of 2005) and its implementing rules and regulations |
September 14, 2017 |
| RMO No. 12-2017 | Prescribes the guidelines and procedure to streamline the process and issuance of Certificate of Tax Exemption (CTE) and Electronic Certificate Authorizing Registration (eCAR) for transfers of raw lands to community/ homeowners associations for socialized housing projects under RA No. 7279 (Urban Development and Housing Act of 1992) Digest | Full Text |
May 16, 2017 |
| RMO No. 8-2017 | Prescribes the procedures for claiming tax treaty benefits for dividend, interest and royalty income of nonresident income earners Digest| Full Text | Annex A| CORTT Form |
March 28, 2017 |
| RMO No. 6-2017 | Prescribes the revised guidelines and procedures in the extraction, dissemination and reporting of utilization of preprocessed Third Party Information Digest | Full Text | Annex A |
March 8, 2017 |
| RMO No. 5-2017 | Prescribes the functional guidelines relative to the implementation of the Taxpayer Registration System (TRS) under the Electronic Tax Information System-1 (eTIS-1) Digest | Full Text | Annexes A to C |
February 17, 2017 |
| RMO No. 4-2017 | Includes certain Special Allotment Release Order (SARO) information in the Tax Subsidy Availment Certificate Digest | Full Text |
February 8, 2017 |
| RMO No. 3-2017 | Amends further the prescribed format for the Certificate of Availment/Approval and Notice of Denial relative to Application for Compromise Settlement and/or Abatement of Penalties Digest| Full Text | Annex A | Annex B | Annex C | Annex D |
February 2, 2017 |
| RMO No. 1-2017 | Prescribes the policies, guidelines and procedures in the generation, extraction and transmission of eFPS-Mandated Taxpayers Reports Digest | Full Text | Annex A-1 | Annex A-2 | Annex B | Annex C |Annex D | Annex E |
January 19, 2017 |
2016 Revenue Memorandum Orders
|
No. of Issuance |
Subject Matter |
Date of Issue |
| RMO No. 67-2016 |
Creates and modifies the description of Alphanumeric Tax Code (ATC) for pure business |
December 23, 2016 |
| RMO No. 66-2016 |
Amends pertinent provisions of RMO No. 26-2011 prescribing the guidelines in the tax treatment of separation benefits received by officials and employees on account of their separation from employment due to death, sickness or other physical disability and the issuance of Certificate of Tax Exemption from Income Tax and Withholding Tax
|
December 6, 2016 |
| RMO No. 65-2016 |
Prescribes the guidelines and procedures to streamline the process and issuance to the National Housing Authority of Certificate of Tax Exemption and electronic Certificate Authorizing Registration of transfer of raw lands intended for socialized housing projects |
December 6, 2016 |
| RMO No. 64-2016 |
Amends certain provision of RMO No. 19-2015 pertaining to audit policies |
November 14, 2016 |
| RMO No. 62-2016 |
Provides the policies in the issuance of BIR Tax Clearances required for securing NBI clearance |
November 9, 2016 |
| RMO No. 59-2016 |
Prescribes the policies in the conduct of issue-based audit under the VAT Audit Program
|
September 21, 2016 |
| RMO No. 57-2016 |
Directs the special revalidation of outstanding Letters of Authority under the Run After Tax Evaders (RATE) Program |
September 5, 2016 |
| RMO No. 56-2016 |
Further amends the policies, guidelines and procedures in the application and processing of Bureau of Internal Revenue Importer's Clearance Certificate (ICC) and Broker's Clearance Certificate (BCC) |
September 2, 2016 |
| RMO No. 55-2016 |
Amends certain provisions of RMO No. 15-2003, as amended by RMO No. 22-2016, relative to the processing of Electronic Certificate Authorizing Registration (eCAR) and its signatories |
September 2, 2016 |
| RMO No. 44-2016 |
Amends RMO No. 20-2013, amended re: "Prescribing the Policies and Guidelines in the Issuance of Tax Exemption Rulings to Qualified Non-Stock, Non-Profit Corporations and Associations under Section 30 of the National Internal Revenue Code of 1997, as Amended" |
July 26, 2016 |
| RMO No. 43-2016 |
Amends the guidelines for the issuance of International Carrier's Special Certificate (ICSC) and International Carrier's General Certificate (ICGC) |
July 25, 2016 |
| RMO No. 42-2016 |
Prescribes the guidelines and procedures in the implementation of Republic Act No. 9505, otherwise known as the Personal Equity and Retirement Account (PERA) Act of 2008 Digest | Full Text | Annex A | Annex A-1 | Annex A-2 | Annex A-3 | Annex B | Annex B.A-1 to |
July 21, 2016 |
| RMO No. 38-2016 |
Revokes RMO Nos. 24-2016 and 25-2016 prescribing the investigation of parties in transactions involving the transfer/assignment/sale of properties |
July 1, 2016 |
| RMO No. 37-2016 |
Prescribes the guidelines, procedures and requirements in the processing of separation benefit claims |
June 30, 2016 |
| RMO No. 34-2016 |
Amends the prescribed format for the Notice of Denial that shall be prepared by concerned Regional Offices relative to Applications for Compromise Settlement and/or Abatement of Penalties |
June 30, 2016 |
| RMO No. 33-2016 |
Prescribes the uniform procedures for the implementation of Internal Revenue Stamp Integrated System (IRSIS) |
June 30, 2016 |
| RMO No. 32-2016 |
Further clarifies and amends certain policies, guidelines and procedures in the issuance of importer/broker clearance certificates relative to the accreditation as importer/customs broker |
June 29, 2016 |
| RMO No. 31-2016 |
Amends RMO No. 13-2014 particularly on the public auction sale of absolutely forfeited and seized properties |
June 29, 2016 |
| RMO No. 30-2016 |
Prescribes the guidelines, policies and procedures for replacement of spoiled/bad order and factory defected internal revenue stamps under the Internal Revenue Stamps Integrated System (IRSIS)
|
June 28, 2016 |
| RMO No. 27-2016 |
Prescribes the procedures for claiming tax treaty benefits for dividend, interest and royalty income of non-resident income earners |
June 23, 2016 |
| RMO No. 26-2016 |
Prescribes the policies and guidelines in handling disputed assessments |
June 14, 2016 |
| RMO No. 25-2016 |
Supplements the rules on the investigation of parties in transactions involving transfer/assignment/sale of properties |
June 14, 2016 |
| RMO No. 24-2016 |
Prescribes the investigation of parties in transactions involving transfer/assignment/sale of properties |
June 8, 2016 |
| RMO No. 22-2016 |
Prescribes the policies and procedures for the issuance of Electronic Certificate Authorizing Registration (eCAR) |
June 1, 2016 |
| RMO No. 19-2016 |
Further amends RMO No. 2-2014, prescribing the use of the revised Taxpayer Type Classification and adopting the latest 2009 Philippine Standard Industrial Classification (PSIC) and 2012 Philippine Standard Occupational Classification (PSOC) |
May 17, 2016 |
| RMO No. 17-2016 |
Supplements the guidelines for the non-recognition of gain or loss on the transfer of property in exchange for shares of stock pursuant to Section 40(C)(2) in relation to Section 40(C)(6)(c) of the Tax Code of 1997 as implemented by RR No. 18-2001 |
May 5, 2016 |
| RMO No. 16-2016 |
Prescribes the guidelines and procedures on submission of report on commercials and advertisements through media (television, radio, print and internet/on-line) of candidates in the May 9, 2016 National and Local Elections |
May 3, 2016 |
| RMO No. 15-2016 |
Amends Revenue Memorandum Order No. 30-2001 relative to the provisions of application for bank accreditation |
April 27, 2016 |
| RMO No. 14-2016 |
Revises the guidelines for the execution of waivers from the defense of prescription pursuant to Section 222 of the National Internal Revenue Code of 1997, as amended |
April 18, 2016 |
| RMO No. 13-2016 |
Prescribes additional policies, guidelines and procedures in the processing of application for registration of non-individual taxpayers under the Electronic Tax Information System (eTIS1) - Taxpayer Registration System |
April 14, 2016 |
| RMO No. 12-2016 |
Prescribes the policies, guidelines and procedures in the manual issuance of Authority to Release Imported Goods (ATRIG) for imported automobiles already released from the custody of Bureau of Customs pursuant to RR No. 2-2016 |
April 4, 2016 |
| RMO No. 7-2016 | Prescribes the policies and procedures in the decentralization of processing and issuance of certifications on internal revenue tax payments to all concerned revenue offices Digest | Full Text | Annex A-1 | Annex A-2 | Annex B |
February 16, 2016 |
|
RMO No. 5-2016 |
Amends RMO No. 28-2008 on the policies, guidelines and procedures in reporting, recording and monitoring of attendance of revenue officials and employees |
February 1, 2016 |
|
RMO No. 4-2016 |
Amends pertinent provisions of RMO No. 20-2007 on the simplified processing of applications for compromise settlement and abatement cases by concerned Regional Offices |
January 26, 2016 |
|
RMO No. 3-2016 |
Amends RMO No. 3-2014 implementing the Physical and Information Assets Security Charter |
January 15, 2016 |
|
RMO No. 2-2016 |
Allocates the CY 2016 BIR collection goal by implementing office |
January 8, 2016 |
|
RMO No. 1-2016 |
Implements the centralized processing of Authority to Release Imported Goods (ATRIG) for excisable products |
January 7, 2016 |
2015 Revenue Memorandum Orders
|
No. of Issuance |
Subject Matter |
Date of Issue |
|
RMO No. 26-2015 |
Amends the pertinent provisions of RMO No. 25-2011 more particularly on the remittance of proceeds from sale of loose documentary stamps collected by the designated/authorized Revenue Collection Officers, Special Revenue Collection Officers and other collecting agents |
December 29, 2015 |
|
RMO No. 25-2015 |
Prescribes the policies, guidelines and procedures relative to the determination of compensation for services of Authorized Agent Banks under the Treasury Single Account |
December 21, 2015 |
|
RMO No. 24-2015 |
Prescribes the submission of report on "The Delivery of Frontline Services" in accordance with the ARTA provisions relative to RMC No. 39-2015 |
December 8, 2015 |
| RMO No. 23-2015 |
Announces the availability of "Employee Matters" in the BIR Portal and prescribes the guidelines to its access and regular updating of its content Digest | Full Text | Annex A | Annex B | Annex C | Annex D | |
October 16, 2015 |
| RMO No. 22-2015 |
Amends certain portions of RMO No. 11-2014 relative to the policies, guidelines and procedures in the periodic clean-up of Accounts Receivable/Delinquent Accounts Digest | Full Text | Annex A | Annex A-1 | Annex A-2 | Annex F | Annex F-1 | Annex G | |
October 12, 2015 |
| RMO No. 21-2015 |
Prescribes the guidelines and procedures on data matching process of POS/CRM/SPM/ and/or other similar machines generating receipts/invoices in compliance with RMC Nos. 30-2015 and 36-2015 Digest| Full Text | Annex A-1 | Annex A-2 | Annex B-F | Annex G | |
September 18, 2015 |
|
RMO No. 20-2015 |
Prescribes the policies, guidelines and procedures on the registration of employees |
September 18, 2015 |
|
RMO No. 19-2015 |
Prescribes the BIR Audit Program |
September 18, 2015 |
|
RMO No. 18-2015 |
Prescribes the policies and work-around procedures in handling taxpayers with more than 999 branch codes under the Electronic Accreditation and Registration (eAccReg) System |
September 1, 2015 |
|
RMO No. 17-2015 |
Amends RMO No. 5-2015 on the allocation of CY 2015 BIR Collection Goal by implementing office |
August 18, 2015 |
|
RMO No. 16-2015 |
Amends RMO No. 19-2012 re: Value-Added Tax Audit Program of the Large Taxpayers Service |
August 14, 2015 |
|
RMO No. 15-2015 |
Amends RMO Nos. 31-2008 and 17-2010 on the wearing of prescribed BIR uniforms and/or ID and nameplate |
August 12, 2015 |
|
RMO No. 14-2015 |
Further amends RMO No. 55-2000, as amended, redefining the composition and responsibilities of the Committee to Supervise the Printing of Specialized Accountable Forms |
August 10, 2015 |
|
RMO No. 13-2015 |
Prescribes the guidelines and procedures in the establishment and operation of eLounge facilities in the Revenue District Offices |
July 13, 2015 |
|
RMO No. 12- 2015 |
Prescribes the updated procedures in the implementation of the Memorandum of Agreement between the Department of Public Works and Highways and the Department of Finance Digest | Full Text | Annex A (front) | Annex A (back) | Annexes B-D | |
July 10, 2015 |
|
RMO No. 11-2015 |
Prescribes the use of Quality Management Manual for the ISO 9001:2008 Certification of Revenue District Offices |
June 19, 2015 |
|
RMO No. 10-2015 |
Directs RDOs to submit list of manually/electronically issued Certificate Authorizing Registration (CAR/eCAR) to Register of Deeds |
March 27, 2015 |
|
RMO No. 9-2015 |
Prescribes the guidelines and procedures in the processing and issuance of clearance in the National Office and Regional/District Offices Digest | Full Text | Annex A to G | Annex H-1 to H-4 | Annex I | |
March 26, 2015 |
|
RMO No. 8-2015 |
Prescribes the policies, guidelines and procedures in the implementation of the Collection Reconciliation System Digest | Full Text | Annex A | Annex B Reconciliation | Annex B Reports | Annex C | |
March 24, 2015 |
|
RMO No. 6-2015 |
Prescribes policy directive for the CY 2014 Performance Evaluation of Revenue Regions and Revenue District Offices and amends certain provisions of Annex A of RMO No. 36-2014 Digest | Full Text | Sample Computation | Copy of KPI Nos. 12 and 22 | |
March 23, 2015 |
|
RMO No. 7-2015 |
Prescribes and implements the revised consolidated Schedule of Compromise Penalties for Violations of the National Internal Revenue Code |
March 23, 2015 |
|
RMO No. 5-2015 |
Amends RMO No. 4-2015 on the allocation of the CY 2015 BIR collection goal by implementing office |
March 12, 2015 |
|
RMO No. 4-2015 |
Amends RMO No. 2-2015 on the allocation of the CY 2015 BIR collection goal by implementing office |
February 6, 2015 |
|
RMO No. 3-2015 |
Prescribes the CY 2014 Operational Key Performance Indicators and Accomplishment Reporting for the Large Taxpayers Service Digest | Full Text | Annex A | Annex B1 | Annex B2 | Annex C | |
February 2, 2015 |
|
RMO No. 2-2015 |
Allocates the CY 2015 BIR collection goal by implementing office Digest | Full Text | Table 1 | Table 2 | Table 3 | Table 4A | Table 4B | Table 4C | Table 4D | |
January 13, 2015 |
|
RMO No. 1-2015 |
Further amends certain provisions of RMO No. 10-2014, as amended by RMO No. 33-2014 Digest | Full Text | Annex A | Annex A-1 | Annex B | Annex C | Annex D | Annex E | Annex F | |
January 7, 2015 |
2014 Revenue Memorandum Orders
|
No. of Issuance |
Subject Matter |
Date of Issue |
|
RMO No. 39-2014 |
Prescribes the use of the revised BIR Form No. 0044 (Request for System Access Form) |
December 15, 2014 |
|
RMO No. 38-2014 |
Prescribes the uniform policies and guidelines on the implementation of cash disbursements for tax refunds thru the Trust Receipts Fund Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex E | Annex F | Annex G | |
December 9, 2014 |
|
RMO No. 37-2014 |
Consolidates the reportorial requirements of the Resource Management Group |
December 5, 2014 |
|
RMO No. 36-2014 |
Prescribes the CY 2014 Operational Key Performance Indicators and Accomplishment Reporting for the Revenue Regions, Regional Divisions and Revenue District Offices Digest | Full Text | Annex A | Annex B1, B2 & C | |
October 14, 2014 |
|
RMO No. 35-2014 |
Prescribes the policies, guidelines and procedures in the use of Accounts Receivable Management System in the management and monitoring of Accounts Receivable/ Deliquent Accounts |
October 2, 2014 |
|
RMO No. 34-2014 |
Clarifies certain provisions of RMO No. 20-2013 on the issuance of Tax Exemption Rulings for qualified non-stock, non-profit corporations and associations under Section 30 of the NIRC of 1997, as amended |
September 18, 2014 |
|
RMO No. 33-2014 |
Amends the policies, guidelines and procedures in the issuance of Importer's Clearance Certificate and Customs Broker's Clearance Certificate relative to accreditation as importer/customs broker Digest | Full Text | Annex A | RFV No. A-2014 | |
September 11, 2014 |
|
RMO No. 32-2014 |
Prescribes the submission of the Minutes of Staff Meetings of the Regional Offices |
August 27, 2014 |
|
RMO No. 31-2014 |
Prescribes the regular updating of content of the BIR Website using the new Content Management System |
August 26, 2014 |
|
RMO No. 30-2014 |
Prescribes the uniform guidelines and procedures in the remittance of all taxes withheld by National Government Agencies to the Bureau of Internal Revenue through the use of Electronic Tax Remittance Advice System |
August 14, 2014 |
|
RMO No. 29-2014 |
Prescribes the uniform format and procedures for the issuance of Certifications on the Existence of Outstanding Tax Liabilities of Taxpayers |
August 7, 2014 |
|
RMO No. 28-2014 |
Amends the Revised Code of Conduct for Revenue Officials and Employees by prescribing the policies and guidelines on the protection of the BIR against tobacco industry interference |
July 28, 2014 |
|
RMO No. 27-2014 |
Amends certain provisions of RMO No. 10-05 relative to the policies and procedures in the accreditation of Cash Register Machine, Point of Sale and other sales machines |
July 22, 2014 |
|
RMO No. 26-2014 |
Prescribes the guidelines and procedures in the preparation and submission of Statement of Report of Collections and Deposits |
July 22, 2014 |
|
RMO No. 25-2014 |
Prescribes the revised procedures, policies and guidelines, including enhancement in the format, for the preparation of “Reports on Drastic Changes in Collection Performance” (BIR Form Nos. 1771A to 1771C) Digest | Full Text | BIR Form No. 1771A | BIR Form No. 1771B | BIR Form No. 1771C |
July 21, 2014 |
|
RMO No. 24-2014 |
Amends Section 18 E (1) of the Revised Code of Conduct for Revenue Officials and Employees |
July 18, 2014 |
|
RMO No. 23-2014 |
Clarifies and consolidates the obligations of government agencies, bureaus and instrumentalities as Withholding Agents |
June 20, 2014 |
|
RMO No. 22-2014 |
Precribes supplemental guidelines, policies and procedures in the accreditation of importers and customs brokers as embodied in RMO No. 10-2014 |
June 20, 2014 |
|
RMO No. 21-2014 |
Prescribes the policies, guidelines and procedures relative to the frequency of deposits of internal revenue tax collections by Revenue Collection Officers (RCOs)/Special Collecting Officers (SCOs)/other Collecting Officers (COs) to Authorized Government Depository Banks and the imposition of applicable sanctions/penalties for violations thereof |
June 11, 2014 |
|
RMO No. 20-2014 |
Amends RMO No. 22-2000, as amended by RMO No. 12-2001, and further amended by RMO No. 4-2002, on the implementation of the Taxpayers’ Account Management Program (TAMP) in harmony with RMO No. 41-2011 |
May 19, 2014 |
|
RMO No. 19-2014 |
Amends RMO No. 18-2013 on the issuance of Certificate Authorizing Registration for transfers of properties under the jurisdiction of RDO No. 6-Urdaneta, East Pangasinan |
May 15. 2014 |
|
RMO No. 18-2014 |
Prescribes the guidelines and procedures in the implementation of the information and publicity on programs/projects/activities of government agencies required under COA Circular No. 2013-004 |
April 30, 2014 |
|
RMO No. 17-2014 |
Prescribes additional policies, guidelines and procedures in the implementation of the Mobile Revenue Collection Officers System and imposes applicable sanctions/penalties for violations thereof |
April 15, 2014 |
|
RMO No. 16-2014 |
Reiterates and prescribes certain policies relative to the VAT Audit Program |
April 3, 2014 |
|
RMO No. 15-2014 |
Prescribes the revised Information and Communications Technology (ICT) Security Policy |
March 24, 2014 |
|
RMO No. 14-2014 |
Prescribes the policies, guidelines and procedures for the processing and issuance of an Electronic Authority To Release Imported Goods (eATRIG) for Excise Tax purposes |
March 19, 2014 |
|
RMO No. 13-2014 |
Prescribes the policies, guidelines and procedures in the management, sale/disposal of acquired/forfeited assets (absolutely forfeited personal and real properties) |
March 3, 2014 |
|
RMO No. 12-2014 |
Prescribes the Information Asset Classification Guidelines |
February 24, 2014 |
|
RMO No. 11-2014 |
Prescribes the policies, guidelines and procedures in the periodic clean-up of Accounts Receivable/Delinquent Accounts Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex E | Annex F |
February 13, 2014 |
|
RMO No. 10-2014 |
Prescribes the policies, guidelines and procedures in the accreditation of importers and customs brokers and the revocation thereof Digest | Full Text | Annex A-1 | Annex A-2 | Annex B | Annex C |Annex D-1 & D-2 | Annex E | Annex F | Annex G |
February 10, 2014 |
|
RMO No. 9-2014 |
Prescribes guidelines in the processing of requests for rulings with the Law and Legislative Division |
February 7, 2014 |
|
RMO No. 8-2014 |
Amends RMO No. 10-2013 re: revised guidelines and procedures in the issuance and enforcement of Subpoena Duces Tecum and the prosecution of cases for non-compliance therewith |
January 29, 2014 |
|
RMO No. 7-2014 |
Amends RMO No. 4-2014 on the allocation of the CY 2014 BIR Collection Goal by implementing office |
January 24, 2014 |
|
RMO No. 6-2014 |
Promulgates and implements the Performance Evaluation Division Charter |
January 24, 2014 |
|
RMO No. 5-2014 |
Prescribes the use of the Philippine Tariff Finder |
January 21, 2014 |
|
RMO No. 4-2014 |
Allocates the CY 2014 BIR collection goal by implementing office |
January 16, 2014 |
|
RMO No. 3-2014 |
Promulgates and implements the Information Security Charter Digest | Full Text | Annex A | Attachment A |
January 14, 2014 |
|
RMO No. 2-2014 |
Amends RMO No. 11-2004 which prescribes the use of the revised taxpayer type classification, and adopts the latest Philippine Standard Industrial Classification (PSIC) and Philippine Standard Occupational Classification (PSOC) |
January 8, 2014 |
|
RMO No. 1-2014 |
Drops and creates the Alphanumeric Tax Code (ATC) on Franchise Tax due from Philippine Amusement and Gaming Corporation (PAGCOR) |
January 3, 2014 |
2013 Revenue Memorandum Orders
|
No. of Issuance |
Subject Matter |
Date of Issue |
|
RMO No. 37-2013 |
Prescribes the policies and guidelines in the formulation and implemention of a Comprehensive Drug-Free Workplace program |
December 27, 2013 |
|
RMO No. 36-2013 |
Prescribes the policies, guidelines and procedures relative to the strategic recruitment and selection process |
December 27, 2013 |
|
RMO No. 35-2013 |
Establishes the BIR Strategic Training and Development Process |
December 27, 2013 |
|
RMO No. 34-2013 |
Prescribes the supplemental policies, guidelines and procedures re: grant of study leave for BIR personnel |
December 27, 2013 |
|
RMO No. 33-2013 |
Prescribes the use of Procurement, Payment, Inventory and Distribution System Manual |
December 13, 2013 |
|
RMO No. 32-2013 |
Promulgates the BIR Integrity Policy |
December 9, 2013 |
|
RMO No. 31-2013 |
Prescribes the Inter-Agency Task Force Memorandum Circular Nos. 2013-01 and 2013-01-A re: Guidelines on the Grant of the Performance-Based Incentives for FY 2013 |
November 26, 2013 |
|
RMO No. 30-2013 |
Prescribes the Office Performance Evaluation Process pursuant to the implementation of RMO No. 9-2013 Digest | Full text | Annex A-AD | Annex A-HRMU |Annex A-KPI | Annex A-RDO | Annex A-SID | Annex B |
November 13, 2013 |
|
RMO No. 29-2013 |
Prescribes the BIR Reform Master Plan, 2013-2016 |
November 8, 2013 |
|
RMO No. 28-2013 |
Amends certain provisions of RMO No. 20-2013, prescribing the policies and guidelines in the issuance of Tax Exemption Rulings to qualified non-stock, non-profit corporations and associations |
October 30, 2013 |
|
RMO No. 27-2013 |
Amends the 2012 Value-Added Tax (VAT) Audit Program |
October 11, 2013 |
|
RMO No. 26-2013 |
Establishes the BIR Strategic Performance Management System Digest | Full Text | Annexes A-J | Annex K | Annex L |
October 1, 2013 |
|
RMO No. 25-2013 |
Prescribes additional guidelines in the office performance evaluation of Large Taxpayers Service |
September 30, 2013 |
|
RMO No. 24-2013 |
Prescribes the guidelines, policies and procedures on the use of electronic Bureau of Internal Revenue Forms (eBIRForms) in relation to Revenue Memorandum Circular No. 61-2012 Digest | Full Text | Annex A | Annex B | Annex C |Annex D | Annex E | Annex F | Annexes G & H | Annex I |
September 11, 2013 |
|
RMO No. 23-2013 |
Prescribes the guidelines and procedures for the implementation of the Electronic Official Register Book System (eORB) |
August 8, 2013 |
|
RMO No. 22-2013 |
Amends RMO No. 9-2012 by including the Project Management and Implementation Service in its coverage for the placement of personnel pursuant to the approved NOSCA relative to the BIR Rationalization Plan |
July 31, 2013 |
|
RMO No. 21-2013 |
Amends the provisions of RMO No. 35-2002, as amended by RMO No. 20-2006, prescribing the guidelines and procedures in the processing and issuance of Authority to Release Imported Goods (ATRIG) for Excise Tax purposes |
July 23, 2013 |
|
RMO No. 20-2013 |
Prescribes the policies and guidelines in the issuance of Tax Exemption Rulings to qualified non-stock, non-profit corporations and associations under Section 30 of the NIRC of 1997, as amended |
July 22, 2013 |
|
RMO No. 19-2013 |
Amends certain provisions of RMO No. 45-2011 relative to the guidelines and procedures in the conduct of pre-repair inspection and inspection and acceptance of deliveries of goods and services in the BIR |
July 5, 2013 |
|
RMO No. 18-2013 |
Amends RMO No. 7-2013 relative to the manner and procedures in the issuance of CARs and TCLs for transactions or transfers within the area of jurisdiction of Revenue District No. 6 |
June 28, 2013 |
|
RMO No. 17-2013 |
Creates, modifies and drops Alphanumeric Tax Code on Excise Tax pursuant to Republic Act No. 10351, “An Act Restructuring the Excise Tax on Alcohol and Tobacco Products” as Implemented by Revenue Regulations No. 17-2012 |
June 27, 2013 |
|
RMO No. 16-2013 |
Directs BIR offices to inform all government offices to act and serve as “Role Model” to the taxpaying public with regards to tax compliance |
June 21, 2013 |
|
RMO No. 15-2013 |
Prescribes the CY 2013 Operational Key Performance Indicators and accomplishment reporting for offices under the Large Taxpayers Service Digest | Full Text | Annex A | Annex B1-D |
May 28, 2013 |
|
RMO No. 14-2013 |
Prescribes the revised office codes for the National Office and the Revenue Data Centers based on the BIR Rationalization Plan under EO No. 366 |
May 8, 2013 |
|
RMO No. 13-2013 |
Prescribes the work-around procedures in the accreditation of printers as a prerequisite to the printing of official receipts, sales invoices and other commercial receipts and/or invoices Digest | Full Text | Annex A | Annex B, D, E, F, J |Annex C | Annex G | Annex H | Annex I |
May 3, 2013 |
|
RMO No. 12-2013 |
Prescribes the work-around guidelines and procedures in the processing of Authority to Print (ATP) official receipts, sales invoices and other commercial invoices in the interim period until the online ATP System is fully developed Digest | Full Text | Annex A | Annex B | Annex C |Annex D | Annex E |
May 3, 2013 |
|
RMO No. 11-2013 |
Prescribes the procedure for processing and responding to requests for official information or documents from the BIR |
April 23, 2013 |
|
RMO No. 10-2013 |
Prescribes the revised guidelines and procedures in the issuance and enforcement of Subpoenas Duces Tecum and the prosecution of cases for non-compliance therewith |
April 22, 2013 |
|
RMO No. 9-2013 |
Prescribes the CY 2013 Operational Key Performance Indicators and Accomplishment Reporting for the Revenue Regions, Regional Divisions and Revenue District Offices |
April 18, 2013 |
|
RMO No. 8-2013 |
Prescribes the policies, guidelines and procedures in the implementation of the Mobile Revenue Collection Officers System Digest | Full Text | Annex A | Annex B | Annex C |Annex C1-C4 | Anne D |
April 5, 2013 |
|
RMO No. 7-2013 |
Prescribes the endorsement of fraud cases discovered in the processing and issuance of Certificates Authorizing Registration (CARs) and Tax Clearances (TCLs) and amends the manner and procedures in the issuance of CARs and TCLs for transactions or transfers within the area of jurisdiction of Revenue Region No. 1 |
April 4, 2013 |
|
RMO No. 6-2013 |
Prescribes the policies and guidelines on the preparation and submission of Inventory Report of All Unused Revenue Official Receipts /Official Receipts and reissuance thereof |
March 25, 2013 |
|
RMO No. 5-2013 |
Prescribes the procedures and guidelines on the redemption of Notice of Payment Schedule relative to the implementation of the VAT TCC Monetization Program |
March 21, 2013 |
|
RMO No. 4-2013 |
Prescribes the policies and guidelines in the audit of tax returns by Revenue District Offices |
March 18, 2013 |
|
RMO No. 3-2013 |
Prescribes the usage of the Exchange of Information Work Manual |
March 1, 2013 |
|
RMO No. 2-2013 |
Prescribes the policies, guidelines and procedures in processing specific requests for information pursuant to the exchange of information provision of Philippine Tax Treaties |
February 18, 2013 |
|
RMO No. 1-2013 |
Prescribes the allocation of the CY 2013 BIR collection goal by implementing office |
January 24, 2013 |
2012 Revenue Memorandum Orders
|
No. of Issuance |
Subject Matter |
Date of Issue |
|
RMO No. 28-2012 |
Prescribes the use of the updated and consolidated Collection Manual |
December 28, 2012 |
|
RMO No. 27-2012 |
Creates the Alphanumeric Tax Code for certain income payments subject to Expanded Withholding Tax |
December 26, 2012 |
|
RMO No. 26-2012 |
Prescribes the policies and guidelines on the use of the Biometric Time Recording (BTR) System in monitoring attendance of employees in the National Office |
November 22, 2012 |
|
RMO No. 25-2012 |
Prescribes the guidelines and procedures in the pre-audit of annual Income Tax Returns of individuals engaged in business/practice of profession and corporate taxpayers filed at the Revenue District Offices |
November 19, 2012 |
|
RMO No. 24-2012 |
Prescribes the CY 2012 Operational Key Performance Indicators, Accomplishment Reporting and Office Performance Evaluation Digest | Full Text | Annex A | Annex B1 | Annex B2 |Annex C | Annex D | Annex E |
October 15, 2012 |
|
RMO No. 23-2012 |
Modifies the description of Alphanumeric Tax Code for Foreign Insurance Premiums |
September 24, 2012 |
|
RMO No. 22-2012 |
Modifies the description of Alphanumeric Tax Code on the taxation on the sale of gold and other metallic minerals to Bangko Sentral ng Pilipinas and other persons or entities |
September 24, 2012 |
|
RMO No. 21-2012 |
Prescribes the policies, guidelines and procedures in the acceptance, processing, evaluation, approval of applications for monetization and issuance of Notice of Payment Schedule of outstanding VAT Tax Credit Certificates solely issued by the BIR and jointly issued by the One-Stop-Shop Inter-Agency Tax Credit and Duty Drawback Center of the Department of Finance and the BIR |
September 10, 2012 |
|
RMO No. 20-2012 |
Prescribes the policies and procedures for the implementation of the 2012 Value-Added Tax Audit Program Digest | Full Text | Annex A | Annex B | Annex C |Annex D | Annex E |
September 5, 2012 |
|
RMO No. 19-2012 |
Prescribes the policies and procedures in the Value-Added Tax Audit Program for Large Taxpayers Service Digest | Full Text | Annex A | Annex B | Annex B-1 |Annex C | Annex C-1 |
August 31, 2012 |
|
RMO No. 18-2012 |
Prescribes the guidelines and procedures in the establishment of eLounge facilities in Revenue District Offices Digest | Full Text | Annex A | Annex B | Annex C |Annex D | Annex E |
August 28, 2012 |
|
RMO No. 17-2012 |
Further amends RMO No. 9-95, as amended, on the submission of BIR Form No. 1209 (Consolidated Monthly Statistical Report of Revenue Collections) |
July 13, 2012 |
|
RMO No. 16-2012 |
Prohibits smoking based on 100% smoke-free environment policy, restricts interactions with the tobacco industry and imposes sanctions for violation of the rule |
June 28, 2012 |
|
RMO No. 15-2012 |
Amends the policies, guidelines and procedures in the reporting, recording and monitoring of attendance of revenue officials and employees |
June 21, 2012 |
|
RMO No. 14-2012 |
Allocates the CY 2012 collection goal to implementing offices under the Large Taxpayers Service |
May 18, 2012 |
|
RMO No. 13-2012 |
Prescribes the revised guidelines and procedures in handling Letter Notices generated through Third-Party Information data matching with tax returns Digest | Full Text | Other Annexes | Annex K | Annex L| Annex L-1 |
May 16, 2012 |
|
RMO No. 12-2012 |
Prescribes the guidelines and procedures in the implementation of the Electronic Sales Reporting by taxpayers using Cash Register Machines, Point of Sales Machines and other invoice/receipt generating machines, and for other purpose Digest | Full Text | Annex A | Annex C | Annex O |Annex Q | Annex R | Annexes B1, B2,D,E,F,G,H,I,J,K,L,M,N,P |
May 16, 2012 |
|
RMO No. 11-2012 |
Further amends RMO No. 4 - 2012 due to the adjustments in the allocation of CY 2012 BIR collection goal by implementing office affected by delisting/enlisting of taxpayers and updates in the CY 2011 collection data |
May 10, 2012 |
|
RMO No. 10-2012 |
Amends the manner and procedures in the preparation of the Monthly Report of Registration and Remittance of Withholding Taxes (BIR Form W-7) in Revenue District Offices under Revenue Regions with Document Processing Division |
April 12, 2012 |
|
RMO No. 9-2012 |
Prescribes the policies, guidelines and procedures in the placement of personnel pursuant to the approved Notice of Organization, Staffing and Compensation Action (NOSCA) relative to the BIR Rationalization Plan under Executive Order No. 366 |
April 12, 2012 |
|
RMO No. 8-2012 |
Prescribes the reportorial requirements of the Financial Service Digest | Full Text | Annex A | SF 1-7 | SF 8-9, 17-19 |SF 10 | SF 11-15 | SF 16 |
April 10, 2012 |
|
RMO No. 7-2012 |
Amends certain provisions of RMO No. 45-2011, which prescribes the guidelines and procedures in the conduct of pre-repair inspection and inspection and acceptance of deliveries of goods and services in the BIR |
April 3, 2012 |
|
RMO No. 6-2012 |
Prescribes the policies and guidelines for the physical/ocular inspection and supervision over the destruction/disposal or verification of casualty loss in cases wherein the inventories, machineries or equipments applied for destruction or disposal are located outside the territorial jurisdiction of Large Taxpayers Office or Revenue District Office where the taxpayer is registered |
April 3, 2012 |
|
RMO No. 5-2012 |
Prescribes the revised guidelines, policies procedures in the conduct of performance benchmarking method, amending for this purpose RMO No. 4-2006 |
March 30, 2012 |
|
RMO No. 4-2012 |
Amends RMO No. 1-2012 relative to the allocation of CY 2012 BIR collection goal by implementing office |
March 28, 2012 |
|
RMO No. 3-2012 |
Reiterates the policies and guidelines relative to the acceptance of out-of-district Income Tax Returns for Calendar Year 2011 filed by certain government officials and employees |
March 28, 2012 |
|
RMO No. 2-2012 |
Streamlines the reportorial requirements of the Taxpayer Assistance Service |
February 14, 2012 |
|
RMO No. 1-2012 |
Prescribes the allocation of the CY 2012 BIR collection goal by implementing office |
January 12, 2012 |
2011 Revenue Memorandum Orders
|
No. of Issuance |
Subject Matter |
Date of Issue |
|
RMO No. 48-2011 |
Creates the Alphanumeric Tax Code (ATC) of certain income payments subject to Expanded Withholding Tax |
December 26, 2011 |
|
RMO No. 47-2011 |
Prescribes the reportorial requirements of the Large Taxpayers Service |
December 26, 2011 |
|
RMO No. 46-2011 |
Prescribes the policies, guidelines and procedures in the filing of confidential information, investigation of cases arising therefrom and processing of claims for reward, in relation to the implementation of RR No. 16-2010 |
December 22, 2011 |
|
RMO No. 45-2011 |
Prescribes the guidelines and procedures in the conduct of pre-repair inspection and inspection and acceptance of deliveries of goods and services in the BIR |
December 21, 2011 |
|
RMO No. 44-2011 |
Prescribes the reports required by Information Systems Operations Service and declares certain reports as obsolete |
December 14, 2011 |
|
RMO No. 43-2011 |
Amends Section IV.A.1.a of RMO No. 25-2011 relative to the policies, guidelines and procedures in the issuance of certifications and the acceptance/encoding/posting/remittance of Certification Fees and the corresponding Documentary Stamp Taxes collected by designated/authorized Revenue Collection Officers, Collection Agents and Special Revenue Collecting Officers |
December 7, 2011 |
|
RMO No. 42-2011 |
Amends certain provisions of RMO Nos. 11-2008 and 30-2001, which prescribes the criteria to comply with and the required documents to be submitted by the banks applying to be a BIR Authorized Agent Bank |
November 29, 2011 |
|
RMO No. 41-2011 |
Consolidates and enhances the guidelines and procedures in identifying, handling, closing and monitoring of real/actual and invalid stop-filer cases Digest | Full Text | Excel File Annexes | Annex C-1 & C-2 | Annex D & H | Annex K-1 | Annex K-2 | Annex K-3 |
November 23, 2011 |
|
RMO No. 40-2011 |
Amends portion of Annex A as attachment to RMO No. 31-2011, which prescribed the Agency Level Key Performance Indicators |
November 8, 2011 |
|
RMO No. 39-2011 |
Amends pertinent provisions of RMO No. 38-2011 relative to the guidelines and procedures in the implementation and compliance with issued Revenue Travel Assignment Orders/Revenue Special Orders covering transfer/reassignment of personnel |
October 28, 2011 |
|
RMO No. 38-2011 |
Prescribes the guidelines and procedures in the implementation and compliance with issued Revenue Travel Assignment Orders/Revenue Special Orders covering transfer/re-assignment of personnel Digest | Full Text | Annexes A-C | Annex D | Annexes E-F |
October 6, 2011 |
|
RMO No. 37-2011 |
Prescribes the guidelines in the processing of Tax Debit Memo applications |
October 3, 2011 |
|
RMO No. 36-2011 |
Amends certain provisions of RMO No. 26-2011 re: guidelines in the tax treatment of separation benefits received by officials and employees on account of their separation from employment due to death, sickness or other physical disability and the issuance of Certificate of Tax Exemption from Income Tax and from the Withholding Tax |
September 28, 2011 |
|
RMO No. 35-2011 |
Re-classifies the Revenue District Offices (RDOs) |
September 23, 2011 |
|
RMO No. 34-2011 |
Prescribes the assigned office codes for the newly-created and split offices of the BIR |
September 22, 2011 |
|
RMO No. 33-2011 |
Prescribes the reportorial requirements of the Information Planning and Quality Service |
September 16, 2011 |
|
RMO No. 32-2011 |
Prescribes the guidelines in the preparation of minutes of staff meeting of Regional Offices |
September 8, 2011 |
|
RMO No. 31-2011 |
Prescribes the Agency Level Key Performance Indicators for CY 2011-2016 |
July 27, 2011 |
|
RMO No. 30-2011 |
Prescribes the BIR Strategic Plan for CY 2011-2016 |
July 19, 2011 |
|
RMO No. 29-2011 |
Streamlines the reports required for submission to the Assessment Service Digest | Full Text | Annex A | Annexes A1-A7 |Annexes A8-A21 | Annex B |
July 7, 2011 |
|
RMO No. 28-2011 |
Prescribes the policies, guidelines and procedures in the distribution and use of “Lens Key” relative to the implementation of RR No. 7-2009 on the Electronic Documentary Stamp Tax (eDST) system |
July 1, 2011 |
|
RMO No. 27-2011 |
Amends certain provisions of RMO No. 11-2011 relative to the reportorial requirements of the Human Resource Development Service |
July 1, 2011 |
|
RMO No. 26-2011 |
Prescribes the guidelines in the tax treatment of separation benefits received by officials and employees on account of their separation from employment due to death, sickness or other physical disability and the issuance of Certificate of Tax Exemption from Income Tax and from withholding Tax Digest | Full Text | Annex A | Annex B | Annex C |Annex D | Annex E | Annex F |
June 13, 2011 |
|
RMO No. 25-2011 |
Prescribes the policies, guidelines and procedures in the issuance of certifications and the acceptance/encoding/ posting/remittance of certification fees and the corresponding Documentary Stamp Taxes collected by designated/ authorized Revenue Collection Officers, Collection Agents and Special Revenue Collecting Officers |
June 6, 2011 |
|
RMO No. 24-2011 |
Streamlines the reportorial requirements of the Collection Service |
June 6, 2011 |
|
RMO No. 23-2011 |
Defines the BIR Strategy Roadmap, Vision and Mission Statements |
June 6, 2011 |
|
RMO No. 22-2011 |
Amends the Audit Criteria for Taxable Years 2009 and 2010 |
June 1, 2011 |
|
RMO No. 21-2011 |
Amends the policies, guidelines and procedures in reporting, recording and monitoring of attendance of revenue officials and employees |
May 31, 2011 |
|
RMO No. 20-2011 |
Revises the format of the Monthly Report on Registration and Remittance of Withholding Taxes (BIR Form W-7) and the manner and procedures of its preparation |
May 31, 2011 |
|
RMO No. 19-2011 |
Promulgates and implements the Revised Rules of Procedure in the Investigation/Hearing of Administrative Cases |
May 16, 2011 |
|
RMO No. 18-2011 |
Allows the acceptance of out-of-district Income Tax Returns for CY 2010 filed on April 14 and 15, 2011 only by individuals earning purely compensation income |
April 15, 2011 |
|
RMO No. 17-2011 |
Amends the allocation of CY 2011 BIR collection goal by implementing office |
April 4, 2011 |
|
RMO No. 16-2011 |
Prescribes the reports required by Policy and Planning Service |
March 31, 2011 |
|
RMO No. 15-2011 |
Allows the acceptance of Out-of-District Income Tax Returns for CY 2010 filed by certain government officials and employees |
March 18, 2011 |
|
RMO No. 14-2011 |
Establishes the Computer Assisted Audit Tools & Techniques System (CAATTS) Laboratory Digest | Full Text | Annex A | Annex A-1 | Process Flow Diagram |
March 18, 2011 |
|
RMO No. 13-2011 |
Amends certain provision of RMO No. 6-2010 relative to the stamping of Income Tax Returns and the attached audited Financial Statements, and the number of copies of tax returns to be submitted and filed |
March 17, 2011 |
|
RMO No. 12-2011 |
Prescribes the allocation of the CY 2011 BIR collection goal by implementing office |
March 17, 2011 |
|
RMO No. 11-2011 |
Prescribes the reportorial requirements of the Human Resource Development Service |
March 17, 2011 |
|
RMO No. 10-2011 |
Prescribes the reportorial requirements of the Administrative Service |
March 11, 2011 |
|
RMO No. 9-2011 |
Prescribes the policies, guidelines and procedures in the use of official cellular phones and payment of monthly billings |
February 28, 2011 |
|
RMO No. 8-2011 |
Prescribes the guidelines and procedures on addressing the increasing demand for desktop computers |
February 25, 2011 |
|
RMO No. 7-2011 |
Modifies the description of Alphanumeric Tax Code for Life Insurance Premiums |
February 21, 2011 |
|
RMO No. 6-2011 |
Prescribes the guidelines and procedures in the preparation, publication and distribution of the BIR Annual Report |
February 15, 2011 |
|
RMO No. 5-2011 |
Revises the policies, guidelines and procedures in the preparation of the BIR Monitor |
February 7, 2011 |
|
RMO No. 4-2011 |
Amends the Audit Criteria for Taxable Years 2009 and 2010 |
February 7, 2011 |
|
RMO No. 3-2011 |
Prescribes the CY 2011 Audit Criteria |
February 1, 2011 |
|
RMO No. 2-2011 |
Amends certain provisions of RMO No. 71-2010 relative to the conversion of Accounts Receivables/Delinquent Accounts into the Accounts Receivables Conversion System |
January 7, 2011 |
|
RMO No. 1-2011 |
Prescribes the policies, guidelines and procedures in the implementation of decisions/orders on administrative cases involving BIR official/employee |
January 6, 2011 |
Previous Years
- 2010 Revenue Memorandum Orders
- 2009 Revenue Memorandum Orders
- 2008 Revenue Memorandum Orders
- 2007 Revenue Memorandum Orders
- 2006 Revenue Memorandum Orders
- 2005 Revenue Memorandum Orders
- 2004 Revenue Memorandum Orders
- 2003 Revenue Memorandum Orders
- 2002 Revenue Memorandum Orders
- 2001 Revenue Memorandum Orders
- 2000 Revenue Memorandum Orders
- 1999 Revenue Memorandum Orders
- 1998 Revenue Memorandum Orders
