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Find BIR revenue regulations, memorandum circulars, and memorandum orders in one place. Search by number, title, or keyword, then open the full text.

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Showing 9 results: Memorandum Orders under Ease of Paying Taxes Act (RA 11976)

BIR issuances
No. of Issuance Subject Date of Issue Action
RMO No. 38-2025Consolidated 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 issuancesSep 8, 2025View
RMO No. 8-2025Amends Certain Provisions and Procedures Under Revenue Memorandum Order (RMO) No. 25-2024 in the Processing of Tax Credit or Refund of Excess/Unutilized Creditable Withholding Taxes (CWT) 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)Feb 19, 2025View
RMO No. 42-2024Amending certain provisions of Revenue Memorandum Order No. 23-2024 regarding VAT refund claims automatically considered as high-risk or requiring full verification, in relation to the risk-based approach in the verification and processing of Value-Added Tax refundsOct 2, 2024View
RMO No. 37-2024Policies, Guidelines and Procedures in Classifying Business Taxpayers pursuant to Revenue Regulations No. 8-2024Sep 4, 2024View
RMO No. 31-2024Revised Customer Satisfaction Survey Form under Client Support ServiceAug 8, 2024View
RMO No. 27-2024Providing 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 GroupJul 3, 2024View
RMO No. 25-2024Providing 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 GroupJul 3, 2024View
RMO No. 23-2024Prescribes 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).Jun 19, 2024View
RMO No. 16-2024Amends 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, 2024View