BIR Library
Find BIR revenue regulations, memorandum circulars, and memorandum orders in one place. Search by number, title, or keyword, then open the full text.
AllRevenue RegulationsMemorandum CircularsMemorandum OrdersAdvisories (coming soon)Rulings (coming soon)Court Cases (coming soon)
Showing 32 results: Memorandum Orders under TRAIN Law (RA 10963)
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMO No. 40-2025 | Creation and Dropping of Alphanumeric Tax Code (ATC) of Selected Revenue Source under Republic Act (R.A.) No. 12214 (Capital Markets Efficiency Promotion Act) | Sep 17, 2025 | View |
| RMO No. 38-2025 | Consolidated Guidelines and Procedures for the Processing of Claims for Refund of Excise Tax Paid on Petroleum Products, amending Revenue Memorandum Order No. 16-2024 and other related issuances | Sep 8, 2025 | View |
| 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 | View |
| 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 | Jun 23, 2023 | View |
| 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 | Dec 27, 2022 | View |
| RMO No. 18-2022 | Modifies Alphanumeric Tax Code (ATC) of selected revenue source under RA No. 10963 (TRAIN Act) | Mar 30, 2022 | View |
| 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 | Feb 19, 2021 | View |
| RMO No. 6-2021 | Prescribes the revised guidelines on the assignment and re-assignment of Revenue Officers involved in Excise Tax functions to establishments where articles subject to Excise Tax are made or kept based on Republic Act Nos. 10963, 11346 and 11467 | Jan 21, 2021 | View |
| 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 | Dec 1, 2020 | View |
| 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) | Oct 15, 2020 | View |
| 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) | Oct 6, 2020 | View |
| 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) | Oct 6, 2020 | View |
| RMO No. 7-2020 | Prescribes the policies and guidelines in the audit/investigation of cooperatives | Feb 18, 2020 | View |
| 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 | Sep 5, 2019 | View |
| 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 Law) | Jun 19, 2019 | View |
| 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 | View |
| 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) | Apr 30, 2019 | View |
| RMO No. 10-2019 | Grants Value-Added Tax privileges to resident foreign missions, their qualified personnel and the dependents of the latter | Feb 12, 2019 | View |
| RMO No. 6-2019 | Prescribes the policies, guidelines and procedures in the re-accreditation of printers of principal/supplementary receipts/invoices | Jan 15, 2019 | View |
| RMO No. 5-2019 | Modifies the Alphanumeric Tax Code for Compensation Income under RA No. 10963 (TRAIN Act) and for Withholding Taxes | Jan 15, 2019 | View |
| 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) | Jan 15, 2019 | View |
| 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 | Sep 12, 2018 | View |
| RMO No. 41-2018 | Modifies the Alphanumeric Tax Code (ATC) for Petroleum Products under RA No. 10963 (TRAIN Act) | Sep 5, 2018 | View |
| RMO No. 38-2018 | Creates, modifies and drops the Alphanumeric Tax Codes (ATCs) of selected revenue source under RA No. 10963 (TRAIN Law) | Aug 29, 2018 | View |
| RMO No. 31-2018 | Creates the Alphanumeric Tax Code for Petroleum Products under RA No. 10963 (TRAIN Act) | Jul 10, 2018 | View |