BIR Library
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Showing 351 results: Memorandum Orders on Assessment and audit
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMO No. 09-2008 | Creates the Alphanumeric Tax Code for tax payment for the abatement of penalties/surcharges and interest on disputed/litigated assessments | Mar 10, 2008 | View |
| RMO No. 05-2008 | 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 | Jan 28, 2008 | View |
| RMO No. 04-2008 | 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 | Jan 28, 2008 | View |
| RMO No. 02-2008 | Delegates the authority to issue and sign “Subpoena Duces Tecum” in relation to the conduct of investigation on taxpayer’s accounting records | Jan 10, 2008 | View |
| 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 | Dec 13, 2007 | View |
| RMO No. 38-2007 | Identifies the offices responsible in the handling of enforcement activities on taxpayers included in the Taxpayer Account Management Program | Dec 7, 2007 | View |
| 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 | Nov 16, 2007 | View |
| 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 | Oct 15, 2007 | View |
| RMO No. 31-2007 | Mandates the strict supervision of Revenue Collection Officers in the Revenue District Offices | Oct 4, 2007 | View |
| RMO No. 29-2007 | Prescribes the audit policies, guidelines and standards at the Large Taxpayers Service | Sep 28, 2007 | View |
| RMO No. 23-2007 | Provides supplemental policies on the 2007 Audit Program for the Regional Offices/Revenue District Offices | Sep 3, 2007 | View |
| RMO No. 22-2007 | Prescribes additional procedures in the audit of input taxes claimed on importations | Sep 3, 2007 | View |
| RMO No. 20-2007 | Prescribes the policies for simplified processing of application to avail taxpayer’s remedies, compromise settlement and abatement | Aug 14, 2007 | View |
| RMO No. 19-2007 | Prescribes the Consolidated Revised Schedule of Compromise Penalties for violations of the National Internal Revenue Code | Aug 10, 2007 | View |
| 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 | Jul 30, 2007 | View |
| RMO No. 17-2007 | Prescribes the supplemental policies on 2007 Audit Program relative to the minimum audit goal percentage | Jul 30, 2007 | View |
| 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. | Jul 23, 2007 | View |
| RMO No. 12-2007 | Prescribes the 2007 Audit Program for Revenue District Offices | Jul 6, 2007 | View |
| 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” | Jun 12, 2007 | View |
| RMO No. 05-2007 | Prescribes the guidelines and procedures on the verification of 2005 tax returns by the Revenue District Offices | Apr 16, 2007 | View |
| 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 | Oct 6, 2006 | View |
| 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 | Aug 31, 2006 | View |
| 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 | Aug 31, 2006 | View |
| 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 | Aug 30, 2006 | View |
| 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 | Aug 10, 2006 | View |