List of Revenue Memorandum Orders 2012
88
2012 Revenue Memorandum Orders No. of Issuance Subject Matter Date of Issue RMO No. 1- 2012 Prescribes the allocation of the CY 2012 BIR collection goal by implementing office Digest | Full Text | Annexes January 12, 2012 RMO No. 2- 2012 Streamlines the reportorial requirements of the Taxpayer Assistance Service Digest | Full Text | Annex A February 14, 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 Digest | Full Text March 28, 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 Digest | Full Text | Excel File Annexes | Annex C March 30, 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 | Full Text April 3, 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 Bureau of Internal Revenue | Full Text | Annex A | Annex A.1 | Annex A.2 April 3, 2012
-
Upload
dorothy-puguon -
Category
Documents
-
view
40 -
download
3
description
tax
Transcript of List of Revenue Memorandum Orders 2012
-
2012 Revenue Memorandum Orders
No. of Issuance
Subject Matter Date of Issue
RMO No. 1-2012
Prescribes the allocation of the CY 2012 BIR collection goal by implementing office Digest | Full Text | Annexes
January 12, 2012
RMO No. 2-2012
Streamlines the reportorial requirements of the Taxpayer Assistance Service Digest | Full Text | Annex A
February 14, 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 Digest | Full Text
March 28, 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 Digest | Full Text | Excel File Annexes | Annex C
March 30, 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 | Full Text
April 3, 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 Bureau of Internal Revenue | Full Text | Annex A | Annex A.1 | Annex A.2
April 3, 2012
-
RMO No. 8-2012
Prescribes the reportorial requirements of the Financial Service | Full Text | Annex A | SF 1-7 | SF 8-9, 17-19 | SF 10 | SF 11-15 | SF 16
April 10, 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 | Full Text
April 12, 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 Documents Processing Division | Full Text | Annex A | Annex B
April 12, 2012
2011 Revenue Memorandum Orders
No. of Issuance
Subject Matter Date of Issue
RMO No. 1-2011
Prescribes the policies, guidelines and procedures in the implementation of decisions/orders on administrative cases involving BIR official/employee Digest | Full Text
January 6, 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 Digest | Full Text
January 7, 2011
RMO No. 3-2011
Prescribes the CY 2011 Audit Criteria Digest | Full Text
February 1, 2011
RMO No. 4-2011
Amends the Audit Criteria for Taxable Years 2009 and 2010 Digest | Full Text
February 7, 2011
-
RMO No. 5-2011
Revises the policies, guidelines and procedures in the preparation of the BIR Monitor Digest | Full Text
February 7, 2011
RMO No. 6-2011
Prescribes the guidelines and procedures in the preparation, publication and distribution of the BIR Annual Report Digest | Full Text | Annex A
February 15, 2011
RMO No. 7-2011
Modifies the description of Alphanumeric Tax Code for Life Insurance Premiums Digest | Full Text
February 21, 2011
RMO No. 8-2011
Prescribes the guidelines and procedures on addressing the increasing demand for desktop computers Digest | Full Text | Annex A | Annex B
February 25, 2011
RMO No. 9-2011
Prescribes the policies, guidelines and procedures in the use of official cellular phones and payment of monthly billings Digest | Full Text
February 28, 2011
RMO No. 10-2011
Prescribes the reportorial requirements of the Administrative Service Digest | Full Text | Annex A
March 11, 2011
RMO No. 11-2011
Prescribes the reportorial requirements of the Human Resource Development Service Digest | Full Text | Annex A | Annex B
March 17, 2011
RMO No. 12-2011
Prescribes the allocation of the CY 2011 BIR collection goal by implementing office Digest | Full Text | Annexes
March 17, 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 Digest | Full Text
March 17, 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. 15-2011
Allows the acceptance of Out-of-District Income Tax Returns for CY 2010 filed by certain government officials and employees Digest | Full Text
March 18, 2011
RMO No. 16-2011
Prescribes the reports required by Policy and Planning Service Digest | Full Text | Annex A
March 31, 2011
RMO No. 17-2011
Amends the allocation of CY 2011 BIR collection goal by implementing office Digest | Full Text | Annexes
April 4, 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 Digest | Full Text
April 15, 2011
RMO No. 19-2011
Promulgates and implements the Revised Rules of Procedure in the Investigation/Hearing of Administrative Cases Digest | Full Text | Annex A
May 16, 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 Digest | Full Text | Annex A | Annex B | Annex C
May 31, 2011
-
RMO No. 21-2011
Amends the policies, guidelines and procedures in reporting, recording and monitoring of attendance of revenue officials and employees Digest | Full Text | Annex A
May 31, 2011
RMO No. 22-2011
Amends the Audit Criteria for Taxable Years 2009 and 2010 Digest | Full Text
June 1, 2011
RMO No. 23-2011
Defines the BIR Strategy Roadmap, Vision and Mission Statements Digest | Full Text
June 6, 2011
RMO No. 24-2011
Streamlines the reportorial requirements of the Collection Service Digest | Full Text | Attachment1 | Attachment2 | Attachment3
June 6, 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 Digest | Full Text | Annex A
June 6, 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. 27-2011
Amends certain provisions of RMO No. 11-2011 relative to the reportorial requirements of the Human Resource Development Service Digest | Full Text | Annex A
July 1, 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 Digest | Full Text | Annex A | Annex B | Annex C
July 1, 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. 30-2011
Prescribes the BIR Strategic Plan for CY 2011-2016 Digest | Full Text | Annex A
July 19, 2011
RMO No. 31-2011
Prescribes the Agency Level Key Performance Indicators for CY 2011-2016 Digest | Full Text | Annex A
July 27, 2011
RMO No. 32-2011
Prescribes the guidelines in the preparation of minutes of staff meeting of Regional Offices Digest | Full Text | Annex A
September 8, 2011
RMO No. 33-2011
Prescribes the reportorial requirements of the Information Planning and Quality Service Digest | Full Text | Annex A
September 16, 2011
RMO No. 34-2011
Prescribes the assigned office codes for the newly-created and split offices of the BIR Digest | Full Text
September 22, 2011
RMO No. 35-2011
Re-classifies the Revenue District Offices (RDOs) Digest | Full Text | Annex A
September 23, 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 Digest | Full Text
September 28, 2011
RMO No. 37-2011
Prescribes the guidelines in the processing of Tax Debit Memo applications Digest | Full Text
October 3, 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. 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 Digest | Full Text
October 28, 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 Digest | Full Text
November 8, 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. 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 Digest | Full Text
November 29, 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 Digest | Full Text | Annex A
December 7, 2011
RMO No. 44-2011
Prescribes the reports required by Information Systems Operations Service and declares certain reports as obsolete Digest | Full Text | Annex | Annex A1-Annex A9
December 14, 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 Digest | Full Text | Annex A | Annex B | Annex C | Annex D
December 21, 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 Digest | Full Text
December 22, 2011
RMO No. 47-2011
Prescribes the reportorial requirements of the Large Taxpayers Service Digest | Full Text | Annex A
December 26, 2011
RMO No. 48-2011
Creates the Alphanumeric Tax Code (ATC) of certain income payments subject to Expanded Withholding Tax Digest | Full Text
December 26, 2011
2010 Revenue Memorandum Orders
No. of Issuance
Subject Matter Date of Issue
-
RMO No. 1-2010
Prescribes the policies and guidelines for the conduct of conferences and meetings Digest | Full Text
January 4, 2010
RMO No. 2-2010
Amends certain provisions of RMO No. 4-2007, as amended, relative to the limitation on the amount and period of acceptance of income and other tax payments by Revenue Collection Officers in areas where there are Authorized Agent Banks Digest | Full Text
January 8, 2010
RMO No. 3-2010
Prescribes the use and display of the Making the Public Know theme and logo of the BIR for 2010 Digest | Full Text
January 18, 2010
RMO No. 4-2010
Implements the 2010 Public Assistance and Awareness Campaign (PAAC) strategies and activities Digest | Full Text
January 19, 2010
RMO No. 5-2010
Implements the "No Noon Break" work schedule and 24/7 eServices Digest | Full Text
January 20, 2010
RMO No. 6-2010
Prescribes the policies and guidelines in 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 Digest | Full Text
January 20, 2010
RMO No. 7-2010
Prescribes the guidelines and procedures in handling Letter Notices generated thru Tax Reconciliation System and Reconciliation of Listing for Enforcement System/Third Party Matching -Bureau of Customs Data Program for the Year 2008 Digest | Full Text | Annex C-C4 | Annex D | Annex E | Annex F1 | Annex F2 | Annex G
January 25, 2010
RMO No. 8-2010
Prescribes the schedule of staff meetings/conferences of the concerned BIR offices Digest | Full Text | Annex C
January 25, 2010
-
RMO No. 9-2010
Prescribes the policies and guidelines for the creation of the Speakers Bureau Digest | Full Text
February 2, 2010
RMO No. 10-2010
Prescribes the policies and guidelines relative to Project R.I.P. Digest | Full Text | Annex A
February 2, 2010
RMO No. 11-2010
Prescribes the policies and guidelines on the monitoring, review and determination of the tax consequences of Big-Ticket Items Digest | Full Text | Annex A
February 2, 2010
RMO No. 12-2010
Prescribes the policies and guidelines relative to the Assistant Chiefs Challenge System Digest | Full Text | Annex A
February 2, 2010
RMO No. 13-2010
Amends RMO No. 6-2010 relative to the stamping of Income Tax Returns and the audited Financial Statements Digest | Full Text
February 4, 2010
RMO No. 14-2010
Prescribes the reportorial requirements for the CY 2010 Public Assistance and Awareness Campaign Digest | Full Text | Form No. 001 | Form No. 002 | Form No. 003
February 4, 2010
RMO No. 15-2010
Prescribes the policies and guidelines on the handling of court cases Digest | Full Text | Annex A | Annex B
February 4, 2010
RMO No. 16-2010
Prescribes the policies and guidelines in determining the output Value-Added Tax liabilities of motels and other similar establishments Digest | Full Text | Annex A | Annex B | Annex C | Annex D
February 5, 2010
-
RMO No. 17-2010
Amends RMO No. 31-2008 reiterating the previous memorandum on wearing of the prescribed BIR uniforms and/or ID Digest | Full Text | Annex B
March 4, 2010
RMO No. 18-2010
Prescribes the policies and guidelines in the conduct of the Kapihan with the Commissioner under the People Wellness Program for CY 2010 Digest | Full Text
March 8, 2010
RMO No. 19-2010
Prescribes the policies and guidelines in the conduct of investigations relative to the Taxpayers Lifestyle Check System Digest | Full Text | Annex A
March 9, 2010
RMO No. 20-2010
Amends certain provisions of RMO No. 15-2010 relative to the handling of court cases by BIR lawyers/prosecutors Digest | Full Text
March 9, 2010
RMO No. 21-2010
Prescribes the policies and procedures relative to the BIR 2010 National Office Key Performance Indicators, Accomplishment Reporting and Office Performance Evaluation Digest | Full Text | Annex A-PPS | Annex A-ISG | Annex A-LIG | Annex A-OG | Annex A-RMG | Annex A-SCG | Annex A-TRAG | Annexes B-F
March 9, 2010
RMO No. 22-2010
Prescribes the four basic categories of the CY 2010 Key Performance Indicators Digest | Full Text
March 10, 2010
RMO No. 23-2010
Prescribes the guidelines on the issuance, replacement or revalidation of Certificates Authorizing Registration Digest | Full Text
March 15, 2010
RMO No. 24-2010
Prescribes the policies and guidelines for the development of the Industry Champion Program of the BIR Digest | Full Text
March 15, 2010
-
RMO No. 25-2010
Prescribes the policies and guidelines in the preparation and posting of information materials in the BIR Website Digest | Full text
March 17, 2010
RMO No. 26-2010
Prescribes the policies and procedures in the preparation of the List of Assets by the Revenue Officer for cases under investigation/verification and its incorporation in the Data Warehouse Digest | Full Text | Annex A
March 17, 2010
RMO No. 27-2010
Prescribes the enhanced policies and guidelines to re-invigorate the Run After Tax Evaders Program Digest | Full Text
March 17, 2010
RMO No. 28-2010
Prescribes the guidelines for the conduct of the 2010 Handang Maglingkod" Project Digest | Full Text
March 22, 2010
RMO No. 29-2010
Prescribes the guidelines and procedures in the processing and payment of certain money claims Digest | Full Text | Annexes A-M | Annex N | Annex O | Annex P | Annex Q | Annex R
March 23, 2010
RMO No. 30-2010
Amends RMO No. 9-95 relative to the revised procedures for processing of BIR Form 1209 (Consolidated Monthly Statistical Report of Revenue Collections) Digest | Full Text
March 23, 2010
RMO No. 31-2010
Prescribes the allocation of the CY 2010 BIR collection goal by implementing office Digest | Full Text | Annexes
March 24, 2010
RMO No. 32-2010
Prescribes the guidelines and procedures for the conduct of the Written Competency Examination for Revenue District Officers; Assistant Revenue District Officers; Chiefs and Assistant Chiefs of Large Taxpayers District Offices, Large Taxpayers Regular Audit Divisions 1-4 and Large Taxpayers Excise Audit Divisions 1 and 2; Chiefs and Assistant Chiefs of the Assessment, Collection and Special Investigation Divisions; Chiefs and Assistant Chiefs of Collection
March 25, 2010
-
Enforcement Division and Large Taxpayers Collection Enforcement Division and Revenue Officers performing collection functions Digest | Full Text
RMO No. 33-2010
Prescribes the guidelines and procedures in the conduct of the Written Competency Examination for Chiefs and Assistant Chiefs of Legal Divisions, Divisions under the Legal and Enforcement Services and revenue personnel holding the Items of Attorney I-IV Digest | Full Text
March 25, 2010
RMO No. 34-2010
Amends RMO No. 17-2010 relative to the wearing of prescribed BIR uniforms and/or ID Digest | Full Text
March 26, 2010
RMO No. 35-2010
Amends RMO No. 31-98 by delegating the authority to approve requests for disposal of Specialized Accountable Forms in the Regional Offices Digest | Full Text | Annex A | Annex A-1 | Annex B | 2623
March 29, 2010
RMO No. 36-2010
Prescribes the guidelines and procedures for the conduct of the Conglomerate Audit Program for taxable year 2009 Digest | Full Text | Annex A | Annex B
March 30, 2010
RMO No. 37-2010
Prescribes the guidelines and procedures relative to the BIR 2010 Key Performance Indicators for the Revenue Regions and Revenue District Offices Digest | Full Text | Annex A | Annex B-G
March 30, 2010
RMO No. 38-2010
Prescribes the policies and guidelines relative to the posting and publication of the list of top taxpayers for taxable year 2009 Digest | Full Text
April 8, 2010
RMO No. 39-2010
Prescribes the guidelines for the accreditation of Continuing Professional Education (CPE) providers and mandates the number of CPE hours for tax practitioners and agents applying for accreditation Digest | Full Text | Annex A-1 | Annex A-2 | Annex B | Annex C | Annex D | Annex E | Annex F | Annex G
April 13, 2010
-
RMO No. 40-2010
Prescribes the policies and guidelines in the recruitment and designation of private appraiser members to the Regional Executive and Technical Committees on real property valuation Digest | Full Text
April 23, 2010
RMO No. 41-2010
Prescribes the revised policies, guidelines and procedures in the establishment/revision of the schedule of zonal values of real properties within the jurisdiction of the Revenue District Offices and for other purposes Digest | Full Text | Annex A | Annex B | Annex C
April 26, 2010
RMO No. 42-2010
Prohibits the issuance of Temporary Restraining Orders on the collection of taxes against the BIR by courts other than the Court of Tax Appeals, the issuance of warrants of distraint and garnishment, and/or levy on final decisions of the BIR on disputed assessments, cases filed before the Court of Tax Appeals, and the sale of property distrained and garnished Digest | Full Text
May 4, 2010
RMO No. 43-2010
Prescribes the guidelines and procedures in the preparation of documents by all BIR offices Digest | Full Text
May 4, 2010
RMO No. 44-2010
Prescribes the policies and guidelines relative to the electronic issuance of Letters of Authority Digest | Full Text | Annex A
May 12, 2010
RMO No. 45-2010
Prescribes the revised guidelines in the requests for the production of the books of accounts and/or other records and documents and in the issuance of Subpoena Duces Tecum for failure of taxpayers to comply with the requests Digest | Full Text
May 12, 2010
RMO No. 46-2010
Modifies the Alphanumeric Tax Code of selected revenue source per Republic Act (RA) No. 8424, as amended by RA No. 9337 Digest | Full Text
May 21, 2010
-
RMO No. 47-2010
Defines the new composition of the Committee to Supervise the Printing of Specialized Accountable Forms Digest | Full Text
May 25, 2010
RMO No. 48-2010
Defines the new composition of the Committee on Disposal of Accountable Forms in the National Office Digest | Full Text
May 25, 2010
RMO No. 49-2010
Amends RMO No. 12-2010 relative to the Assistant Chiefs Challenge System Digest | Full Text
June 2, 2010
RMO No. 50-2010
Authorizes other Revenue Officers to conduct surveillance activities Digest | Full Text
June 2, 2010
RMO No. 51-2010
Prescribes the policies and guidelines relative to the eComplaint System Digest | Full Text | Annex A
June 10, 2010
RMO No. 52-2010
Amends the coverage and date of the Written Competency Examination Digest | Full Text
June 11, 2010
RMO No. 53-2010
Promulgates and implements the Revised Code of Conduct for BIR officials and employees Digest | Full Text | Annex A | Foreword | Table of Contents | Revised Code of Conduct
June 11, 2010
RMO No. 54-2010
Prescribes the supplemental provisions for RMO No. 6-2010 relative to the receipt and stamping of tax returns and payment forms Digest | Full Text
June 15, 2010
-
RMO No. 55-2010
Revises the procedures on the issuance of Letters of Authority Digest | Full Text
June 15, 2010
RMO No. 56-2010
Allows the use of updated medium for the submission of Summary List of Sales and Purchases Digest | Full Text | Annex A-1 | Annex A-2
June 16, 2010
RMO No. 58-2010
Prescribes the policies and procedures relative to CY 2010 Key Performance Indicators for the LTS | Full Text | Annexes A-A9 | Annexes B, E-G | Annexes C-D
June 25, 2010
RMO No. 59-2010
Amends certain reportorial requirements and responsibilities for the Project Rest In Peace Digest | Full Text | Annexes A-C
June 29, 2010
RMO No. 60-2010
Modifies the description of Alphanumeric Tax Codes for Percentage Tax on winnings and prizes withheld by race track operators Digest | Full Text
June 29, 2010
RMO No. 61-2010
Prescribes the policies and guidelines relative to the BIR 2010 Regional Divisions Key Performance Indicators, Accomplishment Reporting and Office Performance Evaluation Digest | Full Text | Annex A | Annexes B-G
June 29, 2010
RMO No. 62-2010
Prescribes the supplemental guidelines on the electronic issuance of Letters of Authority and related audit policies and procedures Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex E | Annex F | Annex G
July 1, 2010
RMO No. 63-2010
Prescribes the manner by which all papers and correspondences for signature by Commissioner Kim S. Jacinto-Henares shall be prepared Digest | Full Text
July 5, 2010
-
RMO No. 64-2010
Amends Revenue Memorandum Order No. 62-2010, which provides supplemental guidelines on the electronic issuance of Letters of Authority (eLA) and related audit policies and procedures Digest | Full Text
July 16, 2010
RMO No. 65-2010
Modifies the Alphanumeric Tax Code for tax on amusement places Digest | Full Text
July 16, 2010
RMO No. 66-2010
Adjusts the allocation of the CY 2010 BIR collection goal by implementing office Digest | Full Text | Annexes
July 30, 2010
RMO No. 67-2010
Prescribes the policies and guidelines on Information and Communication Technology (ICT) Security offenses Digest | Full Text
July 30, 2010
RMO No. 68-2010
Prescribes the guidelines and procedures in the verification and surrender of Documentary Stamp Tax Electronic Imprinting Machines and transfer of unused/unloaded Documentary Stamp Tax balance to the Electronic Documentary Stamp Tax System Digest | Full Text
August 11, 2010
RMO No. 69-2010
Prescribes the guidelines on the issuance of electronic Letters of Authority, Tax Verification Notices and Memoranda of Assignment Digest | Full Text
August 13, 2010
RMO No. 70-2010
Modifies the description of Alphanumeric Tax Code for Creditable Withholding Tax on income payments made by political parties and candidates of local and national elections Digest | Full Text
August 13, 2010
RMO No. 71-2010
Prescribes the guidelines and procedures for the conversion of Accounts Receivables/Delinquent Accounts into the Accounts Receivables Conversion System Digest | Full Text | Annex A | Annex B
August 17, 2010
-
RMO No. 72-2010
Prescribes the guidelines on the processing of Tax Treaty Relief Applications pursuant to existing Philippine Tax Treaties Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Forms
August 25, 2010
RMO No. 73-2010
Further amends certain provisions of RMO No. 3-2009 relative to the submission of reportorial requirements under the "Oplan Kandado" Program Digest | Full Text
August 26, 2010
RMO No. 74-2010
Reiterates the implementation of RMO No. 11-2001 relative to the Decentralized System of Issuance of Clearance Digest | Full Text
September 3, 2010
RMO No. 75-2010
Prescribes the policies and procedures in the preparation and submission to the Department of Budget and Management of the certification of Excise tax collections from minerals, mineral products and quarry resources and the corresponding 40% share of Local Government Units Digest | Full Text | Annexes
September 20, 2010
RMO No. 76-2010
Prescribes the policies and guidelines in the issuance of Certificate of Tax Exemption of Cooperatives and the monitoring thereof Digest | Full Text | Process Flow | Annex A | Annex B | Annex C | Annex C-1 | Annex D | Annex E | Annex F
September 28, 2010
RMO No. 77-2010
Prescribes the guidelines in the submission of reportorial requirements for late/out-of-district returns | Full Text | Annex A | Annex A-1 | Annex B | Annex B-1 | Annex C | Annex C-1
October 12, 2010
RMO No. 78-2010
Modifies the Alphanumeric Tax Code for tax on amusement places per RA No. 8424 | Full Text
October 14, 2010
RMO No. 79-2010
Modifies the description of Alphanumeric Tax Code for Life Insurance Premiums pursuant to RMC No. 22-2010 | Full Text
October 14, 2010
-
RMO No. 80-2010
Prescribes the policies and guidelines of the criteria in the audit of CY 2010 tax returns | Full Text
November 2, 2010
2009 Revenue Memorandum Orders
No. of Issuance
Subject Matter Date of Issue
RMO No. 1-2009
Prescribes the guidelines, policies and procedures in the transfer of the Integrated Tax System data and records of re-enlisted large taxpayers to the Large Taxpayer Service Digest | Full Text
January 5, 2009
RMO No. 2-2009
Re-institutionalizes the Management Committee and defines its functions and duties Digest | Full Text
January 7, 2009
RMO No. 3-2009
Amends and consolidates the guidelines in the conduct of surveillance and stock-taking activities, and implements the administrative sanction of suspension and temporary closure of business Digest | Full Text | Annex A | Annex B | Annex D | Annex E | Annex F | Excel File Annexes
January 23, 2009
RMO No. 4-2009
Directs concerned BIR offices to intensify collection of taxes not paid by EFPS taxpayers due on the e-filed tax returns Digest | Full Text
January 30, 2009
RMO No. 5-2009
Prescribes the policies and guidelines in the issuance of Letters of Authority by the various BIR investigating offices Digest | Full Text | Annexes A-D | Sample-Annex A | Sample-Annex B | Sample-Annex C | Sample-Annex D
February 12, 2009
RMO No. 6-2009
Institutionalizes Gender and Development in the National Office and Regional Offices of the Bureau of Internal Revenue and the BIR Christmas Outreach Program Digest | Full Text
April 3, 2009
-
RMO No. 7-2009
Prescribes the allocation of the CY 2009 BIR collection goal by implementing office Digest | Full Text | Annexes
April 6 , 2009
RMO No. 8-2009
Further amends Section II of RMO No. 32-2008 relative to the limitation on the acceptance of payments of internal revenue taxes thru Revenue Collection Officers Digest | Full Text
April 7, 2009
RMO No. 9-2009
Prescribes the policies and guidelines for the new Revenue District Office Code of splitted RDOs and the manner of splitting of registration data of affected taxpayers Digest | Full Text
April 20, 2009
RMO No. 10-2009
Defines the new composition of the Inspection and Acceptance Committee in the BIR National Office Digest | Full Text
April 20, 2009
RMO No. 11-2009
Modifies the description of Alphanumeric Tax Codes WI/WC 158 and WI/WC 160 for certain income payments Digest | Full Text
April 22, 2009
RMO No. 12-2009
Enjoins the strict implementation of the penalty provisions for non-submission of Quarterly Summary Lists of Sales and Purchases Digest | Full Text
April 30, 2009
RMO No. 13-2009
Prescribes an Office Audit Program in the Assessment Division of Revenue Regional Offices Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex E
May 5, 2009
RMO No. 14-2009
Defines the Office Performance Measures for Large Taxpayers Service, Revenue Regions, Revenue District Offices and LT District Offices for CY 2009 Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex E
May 7, 2009
-
RMO No. 15-2009
Provides the guidelines for the revival of the "Handang Maglingkod" Project Digest | Full Text
May 11, 2009
RMO No. 16-2009
Prescribes the establishment of Taxpayer Service Area in BIR offices providing frontline taxpayer services Digest | Full Text | Annex A | Annex B | Annex C
May 11, 2009
RMO No. 17-2009
Prescribes the guidelines and procedures in handling Letter Notices for taxable year 2007 generated thru the Tax Reconciliation System and Reconciliation of Listing for Enforcement System (RELIEF)/Third Party Matching-Bureau of Customs (TPM-BOC) Data Program Digest | Full Text | Annex A | Annex A-1 | Annex B | Annex C, C-1, C-2, C-3, C-4 | Annex D | Annex E
May 25, 2009
RMO No. 18-2009
Dispenses with the requirement of securing a ruling from the BIR as a requisite for the issuance of Certificate Authorizing Registration (CAR)/Tax Clearance (TCL) on the conveyance of land and common areas by the real estate developer to the Condominium Corporation and prescribes the policies and guidelines in the issuance of CAR/TCL in respect thereto Digest | Full Text
June 3, 2009
RMO No. 19-2009
Prescribes the 2009 Audit Program for Revenue District Offices Digest | Full Text | Excel File Annexes | Word File Annexes
June 4, 2009
RMO No. 20-2009
Creates the BIR Audit Committee Digest | Full Text
June 9, 2009
RMO No. 21-2009
Prescribes the accomplishment reporting process on BIR Priority Programs for CY 2009 Digest | Full Text | Annex A
June 18, 2009
-
RMO No. 22-2009
Further amends Revenue Memorandum Order (RMO) No. 68 - 94, as amended by RMO No. 24 2007, relative to the preparation and consolidation of BIR Form No. 1770 Monthly Summary of Tax Returns Filed Digest | Full Text | Annex A
July 1, 2009
RMO No. 23-2009
Prescribes the policies and guidelines in the audit of selected taxpayers by the National Investigation Division Digest | Full Text | Annex A | Annex B
July 9, 2009
RMO No. 24-2009
Creates the Alphanumeric Tax Code (ATC) of selected revenue source per Revenue Regulations No. 2-2009 Digest | Full Text
July 9, 2009
RMO No. 25-2009
Adjusts the allocation of the CY 2009 BIR collection goal by implementing office Digest | Full Text | Annexes
July 9, 2009
RMO No. 26-2009
Prescribes the policies and procedures in the implementation of the eRegistration System (Enhanced eTIN) Digest | Full Text | Annex A | Annex B
July 14, 2009
RMO No. 27-2009
Re-classifies the Revenue District Offices to serve as reference in their Key Performance Indicators Digest | Full Text | Annex A
July 23, 2009
RMO No. 28-2009
Adjusts the reimbursable transportation allowance of BIR officials and employees Digest | Full Text
September 18, 2009
RMO No. 29-2009
Prescribes the policies in the conduct of the mandatory Written Competency Examination Digest | Full Text
September 30, 2009
-
RMO No. 30-2009
Revises the office codes in view of the creation of the Office of the Senior Deputy Commissioner Digest | Full Text
October 8, 2009
RMO No. 31-2009
Prescribes the policies and guidelines for the declaration and reporting of casualty losses by taxpayers
Digest | Full Text | Annex A | Annex B
October 23, 2009
RMO No. 32-2009
Creates the Alphanumeric Tax Code (ATC) of certain income payments subject to Expanded Withholding Tax per Revenue Regulations No. 6-2009 Digest | Full Text
November 11, 2009
RMO No. 33-2009
Creates the Alphanumeric Tax Code (ATC) for additional income payments subject to Creditable Withholding Tax per Revenue Regulations No. 8-2009 Digest | Full Text
November 11, 2009
RMO No. 34-2009
Prescribes the guidelines and procedures relative to the BIR SanTAX Claus Project Digest | Full Text | Annex A | Annex B-front | Annex B-back | Annex C | Annex D | Annex E
November 11, 2009
RMO No. 35-2009
Prescribes the guidelines and procedures relative to the BIR Project Iboto Mo Digest | Full Text | Annex 1-3 | Annex 4
November 12, 2009
RMO No. 36-2009
Amends the pertinent provisions of RMO No. 3-2009 relative to the Oplan Kandado Program Digest | Full Text
November 26, 2009
RMO No. 37-2009
Prescribes the manner by which all papers and correspondences for signature by Commissioner Joel L. Tan-Torres shall be prepared Digest | Full Text
December 1, 2009
-
RMO No. 38-2009
Adopts the revised policies on the settlement of grievance in the Bureau of Internal Revenue Digest | Full Text | Annex A | Annex B | Annex C
December 4, 2009
RMO No. 39-2009
Creates a Special Review Committee to deal with all cases represented by Sycip, Gorres, Velayo & Co Digest | Full Text
December 4, 2009
RMO No. 40-2009
Prescribes the guidelines and procedures in the observation of inventory taking of goods for purposes of determining the 2009 ending inventory Digest | Full Text | Annex A | Annex B
December 21, 2009
RMO No. 41-2009
Prescribes the implementing guidelines on the Memorandum of Agreement between the BIR, Bureau of Local Government Finance and the Philippine Association of Local Treasurers and Assessors as disseminated under Revenue Memorandum Circular No. 71-2009 Digest | Full Text | Annex A
December 23, 2009
RMO No. 42-2009
Prescribes the institutionalization and implementation of the BIR Moral Renewal Program Digest | Full Text
December 23, 2009
RMO No. 43-2009
Further amends certain provisions of RMO No. 3-2009, as amended, relative to taxpayers who continuously fail to comply with tax rules and regulations Digest | Full Text
December 28, 2009
RMO No. 44-2009
Institutionalizes the On Time-BIR Time initiative Digest | Full Text
December 29, 2009
2008 Revenue Memorandum Orders
-
No. of Issuance
Subject Matter Date of Issue
RMO No. 1-2008
Prescribes the regular updating of content of the BIR website/portal/knowledge base Digest | Full Text | Annex A | Annex B
January 7, 2008
RMO No. 2-2008
Delegates the authority to issue and sign Subpoena Duces Tecum in relation to the conduct of investigation on taxpayers accounting records Digest | Full Text
January 10, 2008
RMO No. 3-2008
Reiterates strict compliance with Section 17 of the Administrative Code of 1987 on the use of the English language or the national language (Pilipino") as the medium of communication in all official meetings of the Bureau of Internal Revenue whether in the National or Regional Offices Digest | Full Text
January 14, 2008
RMO No. 4-2008
Provides supplemental provisions on RMO No. 28-2007 relative to the collection of deficiency taxes uncovered through computerized data matching and reflected in the issued Tax Reconciliation System-Letter Notices Digest | Full Text
January 28, 2008
RMO No. 5-2008
Provides supplemental provisions on RMO No. 38-2007 pertaining to the identification of offices responsible in the handling of enforcement activities on taxpayers included in the Taxpayer Account Management Program Digest | Full Text
January 28, 2008
RMO No. 6-2008
Prescribes the guidelines and procedures in the printing, requisition, reporting, issuance and distribution of Certificate of Advance Payment of Value-Added Tax/Percentage Tax on the transport of naturally grown and planted timber products as prescribed in RR No. 13-2007 Digest | Full Text | Annex A | Annex B-F
February 20, 2008
RMO No. 7-2008
Creates the Alphanumeric Tax Code for tax amnesty payment on all unpaid internal revenue taxes imposed by the National Government for taxable year 2005 and prior years Digest | Full Text
February 29, 2008
-
RMO No. 8-2008
Directs all groups in the Bureau of Internal Revenue to submit their respective Work Programs/Work Plans for 2008 Digest | Full Text
March 4, 2008
RMO No. 9-2008
Creates the Alphanumeric Tax Code for tax payment for the abatement of penalties/surcharges and interest on disputed/litigated assessments Digest | Full Text
March 10, 2008
RMO No. 10-2008
Prescribes the required format for the preparation of Work Programs/Plans for 2008 pursuant to RMO No. 8-2008 Digest | Full Text | Sample | Annex A | Annex A-1 | Updated Strategic Plan
March 10, 2008
RMO No. 11-2008
Amends the criteria for bank accreditation and prescribes the policies, guidelines and procedures relative to the determination of the applicable float period as incentives to Authorized Agent Banks (AABs) and imposition of penalties for violations committed by AABs Digest | Full Text
March 12, 2008
RMO No. 12-2008
Prescribes the use of accountable forms for the issuance of Product Replenishment Certificate and Product Replenishment Debit Memo Digest | Full Text | Annex A | Annex B
March 13, 2008
RMO No. 13-2008
Prescribes the policies, guidelines and procedures in the collection, affixture, remittance and reporting of Documentary Stamp Tax through Constructive Stamping or Receipt System on certificates issued by government agencies and its instrumentalities including Local Government Units Digest | Full Text | Annex A | Annex B | Annex C
March 18, 2008
RMO No. 14-2008
Prescribes the policies, guidelines and procedures in the temporary allowance of payment and affixture of Documentary Stamp Tax through Constructive Stamping or Receipt System by taxpayers who are mandated to use the on-line Documentary Stamp Electronic Imprinting Machines Digest | Full Text
June 20, 2008
-
RMO No. 15-2008
Prescribes the Performance Management System for 2008 and the Monitoring and Accomplishment Reporting System for its implementation Digest | Full Text | Annex A
April 2, 2008
RMO No. 16-2008
Prescribes the involvement of the National Investigation Division and Policy Cases Division of the Enforcement Service in the audit of selected taxpayers Digest | Full Text
April 28, 2008
RMO No. 17-2008
Prescribes the allocation of the CY 2008 BIR collection goal by implementing office Digest | Full text | Annexes
May 16, 2008
RMO No. 18-2008
Mandates all offices having direct contact with taxpayers to provide suggestion/complaint boxes
Digest | Full text | Annex A
May 16, 2008
RMO No. 19-2008
Prescribes the revised target for the 2008 audit goal and the basis for the computation of the Audit Effort Ratio Digest | Full Text
May 23, 2008
RMO No. 20-2008
Prescribes the guidelines for the preliminary analysis and audit/verification of 2007 internal revenue tax returns and the corresponding tax payments for taxpayers under the Large Taxpayers Service and Revenue Regions/Revenue District Offices Digest | Full Text
May 23, 2008
RMO No. 21-2008
Provides supplemental policies on the preliminary analysis and audit/verification of 2007 internal revenue tax returns prescribed under RMO No. 20-2008 relative to the issuance of Letters of Authority and Tax Verification Notices for regional cases Digest | Full Text
June 10, 2008
RMO No. 22-2008
Prescribes the guidelines for the short-audit of the 1st Quarter Value-Added Tax for taxable year 2008 of taxpayers under the jurisdiction of the Large Taxpayers Service and the Regional Offices Digest | Full Text
June 10, 2008
-
RMO No. 23-2008
Streamlines the priority projects under the Tax Reform Agenda Digest | Full Text | Annex A
June 11, 2008
RMO No. 24-2008
Provides the policies and guidelines for the development, investigation and prosecution of cases under the Run After Tax Evaders Program of the BIR Digest | Full Text
June 11, 2008
RMO No. 25-2008
Prescribes the guidelines, policies and procedures in the transfer of the Integrated Tax System data and records of delisted and newly enlisted large taxpayers Digest | Full Text
June 17, 2008
RMO No. 26-2008
Adjusts the allocation of the CY 2008 BIR collection goal by implementing office affected by data updates, among others Digest | Full Text | Table 1 | Table 2 | Table 3
June 20, 2008
RMO No. 27-2008
Amends RMO No. 20-2007 to synchronize procedures prescribed therein with requirements under RR No. 30-2002, as amended by RR No. 8-2004, relative to the exercise of the compromise power of the BIR Digest | Full Text
July 18, 2008
RMO No. 28-2008
Prescribes the policies, guidelines and procedures in the reporting, recording and monitoring of attendance of revenue officials and employees Digest | Full Text | Annex A
September 2, 2008
RMO No. 29-2008
Further amends RMO No. 17-2008, as amended by RMO No. 26-2008, due to adjustments in the allocation of the CY 2008 BIR collection goal by implementing office affected by delisting/enlisting of taxpayers, and by period affected by non-realization of programmed GDP-real growth rate and implementation of RA No. 9504, among others Digest | Full Text | Annexes
September 22, 2008
RMO No. 30-2008
Designates the authorized signatories to documents relative to the disbursement of funds out of the World Bank (WB)-IDF Grant and WB-IBRD Loan Digest | Full Text | Annex A
October 8, 2008
-
RMO No. 31-2008
Reiterates the policies and guidelines on the wearing of prescribed BIR uniforms and/or ID Digest | Full Text | Annex A | Annex B
October 24, 2008
RMO No. 32-2008
Amends Section III (4) of RMO No. 4-2007 relative to the limitation on the acceptance of payments of internal revenue taxes through Revenue Collection Officers Digest | Full Text
October 28, 2008
RMO No. 33-2008
Creates the Alphanumeric Tax Code for income payments on purchases of gold by Bangko Sentral ng Pilipinas from gold miners/suppliers Digest | Full Text
October 31, 2008
RMO No. 34-2008
Prescribes the manner by which all papers and correspondence for signature by Commissioner of Internal Revenue, Sixto S. Esquivias IV, shall be prepared Digest | Full Text
November 4, 2008
RMO No. 35-2008
Creates and modifies the Alphanumeric Tax Code of selected revenue source per Revenue Regulations No. 30-2003 Digest | Full Text
November 14, 2008
RMO No. 36-2008
Amends certain provisions of RMO No. 32-2007 relative to the handling of 2006 Letter Notices generated thru Reconciliation of Listing for Enforcement System and Third Party Matching-Bureau of Customs data program Digest | Full Text
December 11, 2008
2007 Revenue Memorandum Orders
No. of Issuance
Subject Matter Date of Issue
RMO No. 1-2007
Amends the User Agreement Form and certain provisions of RMO No. 25-2006 Digest | Full Text | Annex A | Annex B
February 6, 2007
-
RMO No. 2-2007
Prescribes the updated policies and procedures for processing and monitoring of withholding tax payments from National Government Agencies Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex E
March 26, 2007
RMO No. 3-2007
Prescribes the policies and procedures for the processing of Applications for Eligibility and issuance of Certificates of Eligibility for Class A documents to prospective bidders and maintenance of database of all eligible bidders under Republic Act No. 9184 Digest | Full Text | Annex A | Annex B | Annex C
April 12, 2007
RMO No. 4-2007
Prescribes the guidelines and procedures on the issuance and use of Revenue Official Receipts during specified tax deadlines in areas where there are Authorized Agent Banks Digest | Full Text | Annexes A-D | Annex E
April 12, 2007
RMO No. 5-2007
Prescribes the guidelines and procedures on the verification of 2005 tax returns by the Revenue District Offices Digest | Full Text
April 16, 2007
RMO No. 6-2007
Designates authorized signatories to documents relative to disbursement of funds out of the BIR-Grant for Strengthening of Revenue Administration and Collection Efficiency under World Bank IDF Grant TF056828-Ph Digest | Full Text | Annex A
April 18, 2007
RMO No. 7-2007
Prescribes the allocation of the CY 2007 BIR collection goal by implementing office Digest | Full Text | Tables
April 27, 2007
RMO No. 8-2007
Prescribes the usage of the Tax Reform Administration Operations Manual for the Tax Reform Agenda Digest | Full Text | Operations Manual
May 29, 2007
RMO No. 9-2007
Creates and modifies certain Alphanumeric Tax Codes of selected revenue source under the Tax Forms Enhancement Program Digest | Full Text
May 30, 2007
-
RMO No. 10-2007
Prescribes the policies, guidelines and procedures in the conduct of the BIR Resibo Programs: Premyo sa Resibo and NO OR Complaint Digest | Full Text | Annex A | Annex B | Annex C, D, F, G | Annex E
June 12, 2007
RMO No. 11-2007
Prescribes the manner by which all papers and correspondence for signature by the Officer-In-Charge, Commissioner of Internal Revenue, Lilian B. Hefti, shall be prepared Digest | Full Text
July 2, 2007
RMO No. 12-2007
Prescribes the 2007 Audit Program for Revenue District Offices Digest | Full Text | Annex A | Annex B | Annex C & I | Annex D | Annex E | Annex F | Annex G | Annex H
July 6, 2007
RMO No. 13-2007
Instructs all Revenue Officers of the Bureau to focus their enforcement efforts on certain weak areas of tax administration Digest | Full Text
July 6, 2007
RMO No. 14-2007
Prescribes additional procedures to detect the presence of Fly-by-Night taxpayers in the current database of the BIR and to thwart their subsequent request to secure Authority to Print sales invoices/official receipts Digest | Full Text
July 13, 2007
RMO No. 15-2007
Shortens the minimum period of surveillance in the verification of data mined under the Premyo sa Resibo (PSR) Project and No Official Receipt (NO OR) complaint from 30 days to 15 days Digest | Full Text
July 19, 2007
RMO No. 16-2007
Prescribes additional procedures in the audit of input taxes claimed in the VAT returns by Revenue Officers and amends Annex B of RMO No. 53-98 relative to the checklist of documents to be submitted by a taxpayer upon audit of his/its VAT liabilities as well as the mandatory reporting requirements to be prepared by the assigned Revenue Officer/s. Digest | Full Text
July 23, 2007
RMO No. 17-2007
Prescribes the supplemental policies on 2007 Audit Program relative to the minimum audit goal percentage Digest | Full Text
July 30, 2007
-
RMO No. 18-2007
Prescribes the policies for the conduct of short-period or issue-based audit in the current year as a result of findings obtained from surveillance/stocktaking activities Digest | Full Text
July 30, 2007
RMO No. 19-2007
Prescribes the Consolidated Revised Schedule of Compromise Penalties for violations of the National Internal Revenue Code Digest | Full Text | Annex A | Annex B
August 10, 2007
RMO No. 20-2007
Prescribes the policies for simplified processing of application to avail taxpayers remedies, compromise settlement and abatement Digest | Full Text
August 14, 2007
RMO No. 21-2007
Creates the Alphanumeric Tax Code for payment of one-time amnesty on certain tax and duty liabilities incurred by certain business enterprises operating within the Special Economic Zones and Freeports Digest | Full Text
August 16, 2007
RMO No. 22-2007
Prescribes additional procedures in the audit of input taxes claimed on importations Digest | Full Text
September 3, 2007
RMO No. 23-2007
Provides supplemental policies on the 2007 Audit Program for the Regional Offices/Revenue District Offices Digest | Full Text
September 3, 2007
RMO No. 24-2007
Revises BIR Form No. 1770 - Monthly Summary of Tax Returns Filed Digest | Full Text | Annex A | Annex B
September 5, 2007
RMO No. 25-2007
Restores the provisions of RDAO No. 8-2001 on the authority to approve and sign various accountable forms, notices, permits, reports and other documents processed by the Office of the Deputy Commissioner Legal and Inspection Group and the offices under it Digest | Full Text
September 12, 2007
-
RMO No. 26-2007
Prescribes the policies and guidelines in the appointment and transfer of internal revenue personnel Digest | Full Text
September 17, 2007
RMO No. 27-2007
Prescribes the manner by which all papers and correspondences for signature by Commissioner Lilian B. Hefti shall be prepared Digest | Full Text
September 18, 2007
RMO No. 28-2007
Prescribes the guidelines and procedures in the transmittal and processing of the Annual Information Return on Income Taxes Withheld on Compensation and Final Withholding Taxes, Annual Information Return of Creditable Taxes Withheld-Expanded/Income Payments Exempt from Withholding Tax and monthly/quarterly/transactional remittance returns with the Monthly Alphalist of Payees and returns required to have Summary Alphalist of Withholding Agents of Income Payments Subjected to Tax Withheld at Source under Revenue Regulations No. 2-2006 and procedures in the extraction, matching, analysis, dissemination, utilization of payor/payees data including monitoring the extent of compliance of withholding agents and income recipients subject to Withholding Tax through the Tax Reconciliation System Digest | Full Text | Word File Annexes | Excel File Annexes | BIR Form 0605
September 24, 2007
RMO No. 29-2007
Prescribes the audit policies, guidelines and standards at the Large Taxpayers Service Digest | Full Text
September 28, 2007
RMO No. 30-2007
Directs certain revenue officials to intensify the collection of delinquent accounts through the issuance of Warrant of Distraint/Garnishment/Levy of personal/real property Digest | Full Text
October 1, 2007
RMO No. 31-2007
Mandates the strict supervision of Revenue Collection Officers in the Revenue District Offices Digest | Full Text
October 4, 2007
-
RMO No. 32-2007
Prescribes the guidelines and procedures in the handling of 2006 Letter Notices generated thru the Reconciliation of Listing for Enforcement System (RELIEF) and Third Party Matching-Bureau of Customs (TPM-BOC) Data Program Digest | Full Text | Annex A | Annex B | Annex C, C-1, C-2 | Annex D | Annex E
October 15, 2007
RMO No. 33-2007
Provides supplemental policy on Revenue Memorandum Order No. 25-2007 restoring the provisions of Revenue Delegation of Authority Order No. 8-2001 on the authority to approve and sign various accountable forms, notices, permits, reports and other documents processed by the Enforcement Service under the Office of the Deputy Commissioner-Legal and Inspection Group Digest | Full Text
October 18, 2007
RMO No. 34-2007
Prescribes the manner of submission of monthly report on assessments and collections by offices having assessment and collection functions in the National Office and in the Regional Offices Digest | Full Text | Annex A | Annex B
November 16 , 2007
RMO No. 35-2007
Amends certain provisions of RMO No. 57-2000, as amended by RMO No. 57-2000, relative to the authorized BIR official designated to approve reports of the Review Board in relation to the conduct of surveillance and other relevant documents pertaining thereto Digest | Full Text | Annex A | Annex B | Annex C
November 20 , 2007
RMO No. 36-2007
Modifies the specification of tax rates of Documentary Stamp Tax on all debt instruments Digest | Full Text
November 29 , 2007
RMO No. 37-2007
Amends RMO No. 7-2007 relative to the allocation of the CY 2007 BIR goals by implementing office and finalizes the CY 2007 BIR collection goal by implementing office Digest | Full Text | Annexes
December 3, 2007
RMO No. 38-2007
Identifies the offices responsible in the handling of enforcement activities on taxpayers included in the Taxpayer Account Management Program Digest | Full Text
December 7 , 2007
-
RMO No. 39-2007
Prescribes the issuance of Warrants of Distraint and Garnishment, and/or Levy on disputed assessments finally decided by the BIR against the taxpayer on assessments upheld by the Court of Tax Appeals Digest | Full Text
December 13, 2007
RMO No. 40-2007
Amends further pertinent provisions of RMO No. 57-2000, as amended, relative to the effect of lifting of closure order Digest | Full Text
December 17, 2007
RMO No. 41-2007
Supplements RMO No. 39-2007 relative to the revenue officials who are authorized to issue warrants of distraint, garnishment, and/or levy for and in behalf of the Commissioner of Internal Revenue Digest | Full Text
December 19, 2007
2006 Revenue Memorandum Orders
No. of Issuance
Subject Matter Date of Issue
RMO No. 1-2006
Creates, modifies and drops certain Alphanumeric Tax Codes to facilitate the proper identification and monitoring of payments for No Audit Program (NAP), withholding on gross amount of refund given by Meralco and Final Withholding Value-Added Tax imposed on government money payments Digest | Full Text
January 12, 2006
RMO No. 2-2006
Amends RMO No. 7-2005 by renaming, creating and dropping certain Alphanumeric Tax Codes and revising the rates and bases of Excise Tax on tobacco and alcohol products Digest | Full Text
January 16, 2006
RMO No. 3-2006
Creates, modifies and drops certain Alphanumeric Tax Codes of selected revenue source under the Tax Forms Enhancement Program Digest | Full Text | Attachment
January 16, 2006
-
RMO No. 4-2006
Prescribes the guidelines and procedures in the conduct of benchmarking and adapts/implements the performance benchmarking method in the Revenue District Offices Digest | Full Text | Annex A | Annex B | Annex C
January 27, 2006
RMO No. 5-2006
Prescribes the guidelines and procedures for the issuance of clearance to transferring revenue officers assigned in the National, Regional and Revenue District Offices with respect to their pending cases covered by Letters of Authority, Tax Verification Notices, Letter Notices and Mission Orders Digest | Full Text
January 31, 2006
RMO No. 6-2006
Prescribes the allocation of the BIR collection goal for CY 2006 Digest | Full Text | Tables
February 15, 2006
RMO No. 7-2006
Prescribes the guidelines and procedures in the processing of applications for zero-rating of effectively zero-rated transactions for Value-Added Tax purposes Digest | Full Text | Annex A | Annex B-B2 | Annex C-D
February 28, 2006
RMO No. 8-2006
Prescribes the guidelines and procedures in the implementation of the Letter of Authority Monitoring System (LAMS) Digest | Full Text | Annex A
March 22, 2006
RMO No. 9-2006
Prescribes the guidelines and procedures in the conduct of Tax Compliance Verification Drive (TCVD) Digest | Full Text | Annex A-C, F | Annex D_front | Annex D_back | Annex E_front | Annex E_back | Annex G | Annex H-M | Annex N-Q
March 22, 2006
RMO No. 10-2006
Prescribes the revised guidelines and procedures in the adoption of Electronic Filing and Payment System (eFPS) for computerized Revenue District Offices (RDOs) Digest | Full Text | Annex A | Annex B | Annex C | Annex D
April 4, 2006
RMO No. 11-2006
Prescribes the 2006 Audit Program for Revenue District Offices Digest | Full Text | Annex A | Annex B & H | Annex C | Annex D | Annex E | Annex F | Annex G | Annex I
April 27, 2006
-
RMO No. 12-2006
Prescribes the mechanics for the 102nd BIR Anniversary Celebration Essay Writing Contest Digest | Full text | Annex A
July 13, 2006
RMO No. 13-2006
Prescribes the policies and procedures in monitoring the Local Government Units (LGUs) compliance with the Withholding Tax rules and regulations Digest | Full Text | Annex A
August 2, 2006
RMO No. 14-2006
Directs all revenue officials and other concerned to immediately respond to all communications endorsed by the Commissioner of Internal Revenue (CIR) or by the Office of the CIR within 15 working days after receipt thereof Digest | Full Text
August 3, 2006
RMO No. 15-2006
Prescribes the policies and procedures in the implementation of special revalidation covering all outstanding Tax Credit Certificates issued by the BIR and those jointly issued by the One-Stop Shop inter-agency tax credit and Duty Drawback Center and the BIR Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex E | Annex F | Annex G | Annex H
August 10, 2006
RMO No. 16-2006
Creates, modifies and drops certain Alphanumeric Tax Codes of selected revenue source to facilitate the proper identification and monitoring of payments for Documentary Stamp Tax Digest | Full Text
August 22, 2006
RMO No. 17-2006
Amends the existing policies and procedures for centralized processing and issuance of Returns Processing System Assessment Notices and manual Assessment Notices by the Large Taxpayers Service including the Large Taxpayer District Offices and concerned divisions under them Digest | Full Text
August 30, 2006
RMO No. 18-2006
Amends certain provisions of RMO No. 11-2006 relative to the issuance of Letters of Authority/Audit Notices/Tax Verification Notices (TVNs), timeframe for the submission of the reports of investigation and review of Estate Tax cases covered by TVNs Digest | Full Text
August 31, 2006
-
RMO No. 19-2006
Prescribes the guidelines and procedures for the processing of pending claims for tax credit/refund of Excise Tax paid on petroleum products Digest | Full Text | Annex A
August 31, 2006
RMO No. 20-2006
Amends certain Sections of RMO No. 35-2002 by providing additional requirement/s in the application for Authority to Release Imported Goods Digest | Full Text
September 5, 2006
RMO No. 21-2006
Prescribes the report formats for updating the status of consolidated Letter Notices covering taxable years 2004 onwards Digest | Full Text | Annex A-C
September 13, 2006
RMO No. 22-2006
Revokes RMO No. 17-2005, as amended by RMO No. 21-2005, relative to the Temporary Operating Procedures concerning the submission of Large Taxpayers Service monthly reports Digest | Full Text
September 18, 2006
RMO No. 23-2006
Prescribes the guidelines and procedures on the one-time administrative abatement of all penalties/surcharges and interest on delinquent accounts and assessments (preliminary or final, disputed or not) as of June 30, 2006 Digest | Full Text | Annex A | Annex B | Annex C | Annex D
October 6, 2006
RMO No. 24-2006
Provides the policies and procedures for the conduct of the Adventures of Super Pinoy Art Contest Digest | Full Text | Annex A | Annex B
October 18, 2006
RMO No. 25-2006
Prescribes the accomplishment/signing of the User Agreement Form as a requisite in the granting of ITS, e-mail and internet access to revenue personnel Digest | Full Text | Annex A | Annex B | Annex C
October 25, 2006
RMO No. 26-2006
Prescribes the final allocation of the BIR collection goal for CY 2006 Digest | Full Text | Annexes
November 7, 2006
-
RMO No. 27-2006
Prescribes the additional supporting documents to be attached to the dockets of cases for abatement under RR No. 15-2006 and RMO No. 23-2006 Digest | Full Text | Annex E | Annex F
November 8, 2006
RMO No. 28-2006
Prescribes the additional guidelines and procedures for the processing of pending claims for Tax Credit/Refund of Excise Tax paid on petroleum products prescribed in RMO No. 19-2006 and RMC No. 59-2005 Digest | Full Text
December 27, 2006
RMO No. 29-2006
Prescribes the implementing guidelines and procedures in the conduct of exit survey for revenue officials and employees who are to be separated from service Digest | Full Text | Annex A | Annex B
December 27, 2006
2005 Revenue Memorandum Orders
No. of Issuance
Subject Matter Date of Issue
RMO No. 1-2005
Prescribes the guidelines and procedures on the use and maintenance of the BIR Dormitory Digest | Full Text | Annex A | Annex B | Annex C
January 3, 2005
RMO No. 2-2005
Prescribes the tentative allocation of the BIR collection goal for CY 2005 Digest | Full Text | Tables
January 18, 2005
RMO No. 3-2005
Prescribes the policies to effect the prompt payment of claims involving procurement of IT and non-IT supplies, materials, forms, equipment and other services Digest | Full Text | Annex A-F
February 9, 2005
RMO No. 4-2005
Prescribes the recruitment policies and selection process of the BIR Digest | Full Text | Annex A | Annex B
February 11, 2005
-
RMO No. 5-2005
Prescribes the revised procedures in recording the attendance of revenue officials and employees Digest | Full Text | Annex A
February 15, 2005
RMO No. 6-2005
Creates Alphanumeric Tax Codes for income payment subject to creditable withholding taxes Digest | Full Text
March 15, 2005
RMO No. 7-2005
Renames/creates Alphanumeric Tax Codes for alcohol and tobacco products with the corresponding revised Excise Tax rates effective January 1, 2005 Digest | Full Text
April 11, 2005
RMO No. 8-2005
Prescribes the implementation of the Internal and External Communications Plan for the BIRs campaign for CRM/POS accreditation and Electronic Sales Reporting System Digest | Full Text | Attachment
April 13, 2005
RMO No. 9-2005
Amends RMO No. 18-98 relative to the process ownership of the different systems/modules under the Integrated Tax System (ITS) in its shift into "enhanced" ITS Digest | Full Text
April 13, 2005
RMO No. 10-2005
Prescribes the policies and procedures in the accreditation of Cash Register Machine (CRM), Point of Sale (POS), other sales machines including sales receipting system software as well as registration for the use thereof pursuant to RR Nos. 11-2004 and 5-2005 Digest | Full Text | Annexes A-H, J, M, O-P | Annex I | Annex K | Annex L | Annex N
May 3, 2005
RMO No. 11-2005
Amends pertinent provisions of RMO No. 40-2004 relative to the modified procedures in handling taxpayers request for transfer of registration and inclusion of additional policies Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex E | Annex F
May 18, 2005
RMO No. 12-2005
Creates Alphanumeric Tax Code FP091 for the payment of accrued penalties Digest | Full Text
May 24, 2005
-
RMO No. 13-2005
Prescribes the policies and procedures relative to the numbering and dissemination of revenue issuances Digest | Full Text
June 2, 2005
RMO No. 14-2005
Prescribes the policies and procedures relative to the Commissioners Award for outstanding performance in handling stopfiler cases Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex E
June 6, 2005
RMO No. 15-2005
Prescribes the policies, guidelines and procedures to implement Revenue Regulations No. 4-2005 re: implementing Bangko Sentral ng Pilipinas Circular No. 472 (Sec. 1) requiring all bank borrowers and co-makers to submit latest Income Tax Return and Financial Statement received by BIR Digest | Full Text | Annex A | Annex B
June 8, 2005
RMO No. 16-2005
Prescribes the manner by which all papers and correspondence for signature by the newly-appointed Officer-In-Charge, Commissioner of Internal Revenue, Jose Mario C. Buag, shall be prepared. Digest | Full Text
July 13, 2005
RMO No. 17-2005
Prescribes the temporary operating procedures relative to the Large Taxpayers Service operations Digest | Full Text
July 20, 2005
RMO No. 18-2005
Prescribes the revised criteria for the conferment of the Commissioners Award for Outstanding Performance in Handling Stopfiler Cases Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex E
July 28, 2005
RMO No. 19-2005
Amends pertinent provisions of RMO No. 25-2003 relative to the qualification standards for the position of Revenue Officers (Assessment), as well as Division Chiefs and Assistant Division Chiefs of the Assessment Service and other unique positions in the BIR Digest | Full Text
August 4, 2005
RMO No. 20-2005
Prescribes the policies, guidelines and procedure on the adoption of mobile payment (M-Payment) as an additional mode of payment of certain internal revenue taxes Digest | Full Text
August 12, 2005
-
RMO No. 21-2005
Suspends until further notice the temporary operating procedures governing the Large Taxpayers Service under RMO No. 17-2005 Digest | Full Text
August 18, 2005
RMO No. 22-2005
Prescribes the guidelines and procedures in the implementation of RR No. 8-2005 on the inclusion as income payments subject to Creditable Withholding Tax of the Manila Electric Company refund to Phase IV customers Digest | Full Text
September 12, 2005
RMO No. 23-2005
Prescribes the policies and procedures in the audit/investigation of withholding tax liabilities for taxable years 2003 and 2004, including withholding tax on fringe benefits Digest | Full Text
September 12, 2005
RMO No. 24-2005
Directs concerned BIR offices to expedite/prioritize the processing of claims for tax refund of Japanese contractors and nationals undertaking projects funded by the Overseas Economic Cooperation Fund of Japan (OECF) Digest | Full Text
October 6, 2005
RMO No. 25-2005
Instructs all BIR officers and personnel that only the Commissioner or his duly authorized representative/s shall have the authority to officially communicate and disseminate needed data and information, especially collection figures, to appropriate officers and agencies of the government and other third parties, including the press Digest | Full Text
October 18, 2005
RMO No. 26-2005
Suspends until further notice the issuance of assessments for deficiency Value-Added Tax against cinema/theater operators/owners Digest | Full Text
October 21, 2005
RMO No. 27-2005
Prescribes a short audit for the Value-Added Tax liabilities of taxpayers with reported zero-rated sales and exempt sales under the jurisdiction of the Large Taxpayers Service and the Regional Offices Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex E
October 24, 2005
-
RMO No. 28-2005
Prescribes the policies and procedures relative to the preparation of all documents for approval and/or signature submitted to the Office of the Commissioner Digest | Full Text | Annex A
November 8, 2005
RMO No. 29-2005
Prescribes the guidelines and procedures in resolving issues on change in accounting period/type Digest | Full Text | Annex A | Annex B | Annex C
November 22, 2005
RMO No. 30-2005
Prescribes the guidelines and procedures for the issuance of Taxpayer Identification Number to Securities and Exchange Commission (SEC)-registered taxpayers pursuant to Memorandum of Agreement between the SEC and BIR Digest | Full Text | Annex A
December 2, 2005
RMO No. 31-2005
Prescribes the manner by which all papers and correspondence for signature by Commissioner Jose Mario C. Buag shall be prepared Digest | Full Text
December 16, 2005
RMO No. 32-2005
Prescribes the guidelines and procedures in handling Letter Notices for deployment via the Information Delivery Portal in the years 2005 onwards for audit and enforcement purposes Digest | Full Text | Annex A | Annex B | Annex C-C2 | Annex D-F
December 16, 2005
2004 Revenue Memorandum Orders
No. of Issuance
Subject Matter Date of Issue
RMO No. 1-2004
Prescribes the policies, guidelines and procedures in the cancellation/transfer of registration data or effecting an end date on the tax and/or form types of taxpayers under the jurisdiction of the Large Taxpayers Service Digest | Full Text | Annex A | Annex B | Annex C | Annex D-E | Annex F | Annex G | Annex H | Annex I
January 22, 2004
-
RMO No. 2-2004
Prescribes the policies and procedures on the use of notebooks/laptops issued to concerned BIR officials/employees Digest | Full Text | Annex A | Annex B
January 22, 2004
RMO No. 3-2004
Creates and modifies the Alphanumeric Tax Code of selected revenue sources subject to withholding taxes Digest | Full Text
February 2, 2004
RMO No. 4-2004
Defines the guidelines relating to registration of agricultural suppliers as marginal income earners and their exemption from the 1% Creditable Withholding Tax on payments made by hotels, restaurants, resorts, caterers, food processors, canneries, supermarkets, livestock, poultry, fish and marine product dealers, hardwares, factories, furniture shops and all other establishment Digest | Full Text | Annex A
February 2, 2004
RMO No. 5-2004
Prescribes the guidelines and procedures in the implementation of RR No. 29-2003 relative to the advance payment of Value-Added Tax on the sale of flour Digest | Full Text | Annex A
February 4, 2004
RMO No. 6-2004
Prescribes the allocation of the BIR Collection Goal for CY 2004 Digest | Full Text | Table 1 | Table 2 | Table 3 | Table 4 | Table 5 | Table 6 | Table 7 | Table 8-9
February 17, 2004
RMO No. 7-2004
Specifies the details of the Centennial Taxpayers Recognition Program (CTRP) Digest | Full Text
March 1, 2004
RMO No. 8-2004
Defines the tasks of Centennial Taxpayers Recognition Program (CTRP) responsible officials Digest | Full Text | Annex A
March 9, 2004
RMO No. 9-2004
Creates and drops the ATCs of selected revenue sources subject to Excise Tax as specified in the Order Digest | Full Text
March 10, 2004
-
RMO No. 10-2004
Prescribes the operational measures relative to businesses not paying Income Taxes Digest | Full Text
March 10, 2004
RMO No. 11-2004
Provides the guidelines and procedures in the generation and preparation of TAS Report Nos. 007 and 008 adopting the taxpayer type and tax type codes Digest | Full Text | Annex A
March 10, 2004
RMO No. 12-2004
Provides the guidelines for the Executive Development Course Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex 1-13
March 11, 2004
RMO No. 13-2004
Prescribes the policies and guidelines for the issuance of standardized numbering system for Letter Notices Digest | Full Text
March 23, 2004
RMO No. 14-2004
Expands the coverage of the Centennial Taxpayers Recognition Program (CTRP) Digest | Full Text
March 26, 2004
RMO No. 15-2004
Prescribes the policies and guidelines in the availment of leave of absences Digest | Full Text
March 26, 2004
RMO No. 16-2004
Prescribes the policies and procedures in the revalidation and conveyance of Tax Credit Certificates Digest | Full Text | Annex A | Annex B
March 30, 2004
RMO No. 17-2004
Creates Alphanumeric Tax Code for payment of penalties under the Taxpayer Compliance Verification Drive Digest | Full Text
April 5, 2004
-
RMO No. 18-2004
Further expands the coverage of the Centennial Taxpayers Recognition Program (CTRP) to include individual taxpayers who reported a net loss for Tax Year 2002 Digest | Full Text
April 5, 2004
RMO No. 19-2004
Amends certain provisions of RMO No. 39-94 relative to the authorized signatories in the tax refund payroll and tax refund payroll summary Digest | Full Text
April 6, 2004
RMO No. 20-2004
Presents an erratum to RMO No. 18-2004 relative to the Bureau's Centennial Taxpayers Recognition Program Digest | Full Text
April 6, 2004
RMO No. 21-2004
Prescribes the guidelines and procedures for the conferment of the Commissioner's Centennial Award to BIR employees and units who have generated significant revenues Digest | Full Text | Annex A | Annex B
May 20, 2004
RMO No. 22-2004
Amends RMO No. 81-99 relative to the issuance of VAT Exemption Certificate/Identification Card to qualified foreign embassies and their qualified personnel Digest | Full Text
May 24, 2004
RMO No. 23-2004
Prescribes the policies and guidelines for the selective data restoration and adhoc run for data archiving and purging activities Digest | Full Text | Annex
May 27, 2004
RMO No. 24-2004
Amends certain provisions of Section IV of RMO No. 30-2003 and revises the format of certain reports prescribed relative to Letter Notices issued under the RELIEF System Digest | Full Text | Annex A-C
May 31, 2004
RMO No. 25-2004
Extends the Centennial Taxpayers Recognition Program up to June 30, 2004 and expands the program to cover taxpayers using fiscal year reporting ending January 31, 2004 Digest | Full Text
June 7, 2004
-
RMO No. 26-2004
Prescribes the BIR Contact Center House Rules Digest | Full Text
June 7, 2004
RMO No. 27-2004
Prescribes the guidelines and procedures in granting the Accredited Agent Bank's request for refund of over-remittance of tax collection Digest | Full Text
June 7, 2004
RMO No. 28-2004
Prescribes the BIR Program on Awards and Incentives for Service Excellence (PRAISE) Digest | Full Text
June 16, 2004
RMO No. 29-2004
Prescribes the policies and procedures in the implementation of the BIR Performance Management System (PMS) Digest | Full Text | Annex A | Annex B-C
June 16, 2004
RMO No. 30-2004
Clarifies the provision on the extension of CTRP as covered under RMO No. 25-2004 Digest | Full Text
June 18, 2004
RMO No. 31-2004
Creates Alphanumeric Tax Code for selected revenue source under the Tax Forms Enhancement Program Digest | Full Text
June 29, 2004
RMO No. 32-2004
Provides guidelines and enforcement measures to determine the correct tax liability of motels Digest | Full Text | Annex
July 6, 2004
RMO No. 33-2004
Prescribes the use of Certificate Authorizing Registration Registry Book (BIR Form No. 1939) effective July 1, 2004 Digest | Full Text
July 6, 2004
-
RMO No. 34-2004
Prescribes the guidelines and procedures in the processing, matching, dissemination, utilization and monitoring of importation data from the Bureau of Customs for audit and enforcement purposes Digest | Full Text | Annex A | Annex B, C, D, E, F, G, K, L | Annex H | Annex H-1 | Annex I | Annex J | Annex M
July 20, 2004
RMO No. 35-2004
Creates Alphanumeric Tax Code for selected revenue sources under the Tax Forms Enhancement Program Digest | Full Text
August 9, 2004
RMO No. 36-2004
Establishes the tax base for the computation of the 2% special privilege tax collections by the BIR for the share of the Local Government Units Digest | Full Text
August 18, 2004
RMO No. 37-2004
Amends the master's degree requirement for the positions of Division Chief and Revenue District Officer with Salary Grade 24 Digest | Full Text | Attachment
September 1, 2004
RMO No. 38-2004
Prescribes the guidelines and procedures in the implementation of compensatory services Digest | Full Text
September 2, 2004
RMO No. 39-2004
Prescribes the policies and procedures for the escalation and resolution of queries/issues raised at the BIR Contact Center and other BIR frontline offices Digest | Full Text | Annex A | Annex B1 | Annex B2 | Annex C | Annex D | Escalation Flow
September 6, 2004
RMO No. 40-2004
Modifies the standard procedures in the handling of taxpayers' requests for transfer of registration Digest | Full Text | Annex A - B | Annex C | Annex D | Annex E | Annex F | Annex G | Annex H | Annex I
September 6, 2004
RMO No. 41-2004
Prescribes the policies and procedure in the implementation of the BIR SMS Raffle Promo:"Bayan I-Txt ang Resibo 2004" Digest | Full Text | Annex A | Annex A1 | Annex B | Annex C | Annex C1 | Annex D | Annex D1
September 7, 2004
-
RMO No. 42-2004
Prescribes the guidelines and procedures on the grant of honoraria to BIR personnel involved in procurement activities Digest | Full Text | Attachment
September 14, 2004
RMO No. 43-2004
Modifies BIR Form Nos. 1253 - General Control Ledger; 1245 - Monthly List of Transfer-In Accounts; 1246 - Monthly List of Transfer-Out Accounts; 1247 - Monthly List of Accounts Cancelled by ATCA; 1248 - Monthly List of Accounts Paid Digest | Full Text | Annex
October 12, 2004
RMO No. 44-2004
Prescribes the use of revised Access Request Forms Digest | Full Text | BIR Form 43 | BIR Form 44
October 13, 2004
RMO No. 45-2004
Prescribes the guidelines and procedures concerning unregistered establishments apprehended during the Tax Compliance Verification Drive Digest | Full Text | Annex A | Annex B
October 26, 2004
RMO No. 46-2004
Provides additional supplement and guidelines in handling Letter Notices with discrepancies arising from Data Matching Process that remain unserved, have been served but are without response or are under protest by taxpayers Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex E
November 3, 2004
RMO No. 47-2004
Prescribes the policies and procedures in the monitoring, identification for inclusions or deletions of Withholding Agents classified as Top 10,000 Private Corporations Digest | Full Text | Annex A-B | Annex C | Annex C1 | Annex D | Annex D1-I | Annex J
November 4, 2004
RMO No. 48-2004
Creates Alphanumeric Tax Code for selected revenue source under the Tax Forms Enhancement Program Digest | Full Text
November 22, 2004
RMO No. 49-2004
Clarifies and reiterates the policies and guidelines on the proper crediting of collection of internal revenue taxes Digest | Full Text
December 10, 2004
-
RMO No. 50-2004
Prescribes the policies and guidelines on the BIR's Information and Communication Technology security Infrastructure Digest | Full Text | Security Policies Manual | Annexes A-D, F-H | Annex E
December 16, 2004
2003 Revenue Memorandum Orders
No. of Issuance
Subject Matter Date of Issue
RMO No. 1-2003
Creates the Alphanumeric Tax Codes (ATC) of selected revenue sources subject to Expanded Withholding Tax per RR No. 14-2002 Digest | Full Text
January 17, 2003
RMO No. 2-2003
Prescribes the revised guidelines in the approval and issuance of Certificates of Qualification for Voluntary Assesment Program (VAP) availments of taxpayers where no returns have been previously filed Digest | Full Text
February 11, 2003
RMO No. 3-2003
Prescribes the guidelines and procedures in the conduct of inventory taking/stocktaking and verification of inventories covering taxable year 2002 by the Large Taxpayers Audit and Investigation Division (LTAID) I, LTAID II, Large Taxpayers District Office (LTDO)-Makati, LTDO-Cebu and Revenue District Offices Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex F | Annex K
February 26, 2003
RMO No. 4-2003
Prescribes the guidelines and procedures on the processing of Quarterly Summary List of Sales and Purchases and the imposition of penalties thereof Digest | Full Text | Annexes | Annex A-3 coverpage | Annex A-3 JobAid | Annex A-3 FTP coverpage | Annex A-3 FTP
March 11, 2003
RMO No. 5-2003
Prescribes the policies and guidelines on the transfer of revenue personnel for humanitarian reasons Digest | Full Text
March 13, 2003
-
RMO No. 6-2003
Prescribes the guidelines and procedures on the establishment of current net retail prices of new brands of cigarettes and alcohol products Digest | Full Text | Annex A1 | Annex A2 | Annex A3 | Annex A4
March 13, 2003
RMO No. 7-2003
Prescribes the composition of the Regional Selection Board Digest | Full Text
March 18, 2003
RMO No. 8-2003
Identifies government officials designated as withholding agents personally responsible for the correct withholding and timely remittance of tax Digest | Full Text | Annex A
April 1, 2003
RMO No. 9-2003
Authorizes the Chief, Legal Division of Regional Offices to issue and sign Subpoena Duces Tecum Digest | Full Text
April 2, 2003
RMO No. 10-2003
Automatically designates personnel next-in-rank in certain positions as Officer-in-Charge Digest | Full Text
April 2, 2003
RMO No. 11-2003
Designates the signatories relative to the BIR Revenue Mobilization Enhancement Program Digest | Full Text
April 2, 2003
RMO No. 12-2003
Creates the Alphanumeric Tax Codes (ATC) of selected revenue sources subject to Value Added Tax per Revenue Regulations No. 1-2003, Revenue Memorandum Circular No. 6-2003 and Unnumbered Revenue Regulations Digest | Full Text
April 24, 2003
RMO No. 13-2003
Allows establishments found without duly authorized receipts/invoices or cash register machines/point of sale machines or similar devices to operate provisionally through the use of BIR Printed Receipts/Invoices Digest | Full Text | Annex A
April 28, 2003
-
RMO No. 14-2003
Prescribes the policies and procedures in the implementation of Taxpayer Account Management Program for non-computerized Revenue District Offices Digest | Full Text
April 30, 2003
RMO No. 15-2003
Prescribes the policies, guidelines and procedures in the processing and monitoring of One-Time Transactions and the issuance of Certificates Autho
