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 19 results: Memorandum Orders under Tax Reform Act of 1997 (NIRC) (RA 8424)
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMO No. 39-2025 | Creation and Dropping of Alphanumeric Tax Code (ATC) of Selected Revenue Source under Revenue Regulations No. 2-1998 (Prescribes the regulations to implement RA No. 8424 relative to the Withholding on Income subject to the Expanded Withholding Tax and Final Withholding Tax, Withholding of Income Tax on Compensation, Withholding of Creditable Value-Added tax and Other Percentage Taxes) | Sep 17, 2025 | View |
| RMO No. 7-2020 | Prescribes the policies and guidelines in the audit/investigation of cooperatives | Feb 18, 2020 | View |
| RMO No. 09-2018 | Creates and modifies the Alphanumeric Tax Code (ATC) of selected revenue source under RA No. 10963 (TRAIN Act) | Feb 6, 2018 | View |
| RMO No. 38-2014 | Prescribes the uniform policies and guidelines on the implementation of cash disbursements for tax refunds thru the Trust Receipts Fund | Dec 9, 2014 | View |
| RMO No. 23-2012 | Modifies the description of Alphanumeric Tax Code for Foreign Insurance Premiums | Sep 24, 2012 | View |
| RMO No. 07-2011 | Modifies the description of Alphanumeric Tax Code for Life Insurance Premiums | Feb 21, 2011 | View |
| RMO No. 79-2010 | Modifies the description of Alphanumeric Tax Code for Life Insurance Premiums pursuant to RMC No. 22-2010 | Oct 14, 2010 | View |
| RMO No. 78-2010 | Modifies the Alphanumeric Tax Code for tax on amusement places per RA No. 8424 | Oct 14, 2010 | View |
| RMO No. 65-2010 | Modifies the Alphanumeric Tax Code for tax on amusement places | Jul 16, 2010 | View |
| RMO No. 60-2010 | Modifies the description of Alphanumeric Tax Codes for Percentage Tax on winnings and prizes withheld by race track operators | Jun 29, 2010 | View |
| 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 | May 21, 2010 | View |
| 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 | Dec 2, 2005 | View |
| RMO No. 35-2004 | Creates Alphanumeric Tax Code for selected revenue sources under the Tax Forms Enhancement Program | Aug 9, 2004 | View |
| RMO No. 33-2003 | Modifies the Alphanumeric Tax Codes for Documentary Stamp Taxes relative to One-Time Transactions (ONETT) | Oct 9, 2003 | View |
| RMO No. 25-2002 | Deletes and creates Alphanumeric Tax Codes (ATC) of revenue sources for proper classification of taxes | Oct 1, 2002 | View |
| RMO No. 01-2002 | Renames and creates the Alphanumeric Tax Codes of Withholding, Value-Added and Percentage Taxes | Feb 18, 2002 | View |
| RMO No. 01-2000 | Prescribes the procedures for the processing of tax treaty relief applications | Jan 4, 2000 | View |
| RMO No. 30-99 | Prescribes the filing of information returns by non-resident citizens and Overseas Contract Workers who are exempt from tax | Apr 12, 1999 | View |
| RMO No. 02-98 | Prescribes the policies and guidelines to intensify the collection/settlement of delinquent accounts under RA No. 8424 | Jan 21, 1998 | View |