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Showing 351 results: Memorandum Orders on Assessment and audit
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMO No. 03-2003 | 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 | Feb 26, 2003 | View |
| RMO No. 02-2003 | 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 | Feb 11, 2003 | View |
| RMO No. 34-2002 | Creates the Alphanumeric Tax Codes (ATC) on taxes collected through the Voluntary Assessment and Abatement Program (VAAP) | Dec 9, 2002 | View |
| RMO No. 32-2002 | Prescribes additional guidelines and procedures in the implementation of the expanded Voluntary Assessment and Abatement Program | Nov 26, 2002 | View |
| RMO No. 31-2002 | Prescribes the policies, guidelines and procedures in the institution of closure proceedings and the filing of criminal action against taxpayers who have not responded to the Letter Notices sent by BIR under the RELIEF System | Nov 22, 2002 | View |
| RMO No. 24-2002 | Creates the Alphanumeric Tax Codes (ATC) on taxes collected through the Voluntary Assessment and Abatement Program (VAAP) | Oct 1, 2002 | View |
| RMO No. 23-2002 | Prescribes the guidelines and procedures in the implementation of the Voluntary Assessment and Abatement Program (VAAP) of the BIR | Oct 1, 2002 | View |
| RMO No. 20-2002 | Amends pertinent provisions of RMO No. 57-2000 relative to the confrontational requirements, execution and enforcement of closure orders, as well as the duration and the lifting thereof | Jul 29, 2002 | View |
| RMO No. 16-2002 | Prescribes the policies and procedures in the investigation of internal revenue tax liabilities of Local Government Units for Year 2001 and the 1st and 2nd Quarters of Calendar Year 2002 | Jun 27, 2002 | View |
| RMO No. 13-2002 | Prescribes the policies, guidelines and procedures in the audit/investigation of Year 2000 tax returns of taxpayers under the jurisdiction of the Regional Office | May 16, 2002 | View |
| RMO No. 12-2002 | Lifts the suspension on the issuance of Letter/s of Authority in the Special Investigation Divisions of the Regional Office | May 15, 2002 | View |
| RMO No. 04-2002 | Prescribes the policies, guidelines and procedures in the implementation of Taxpayer Account Management Program (TAMP), amending further certain provisions of RMO 22-2000, as amended, affecting the Returns Compliance System (RCS) and the Total Registration Database Clean-up under the ITS Sustainability for Operations Project | Apr 4, 2002 | View |
| RMO No. 35-2001 | Suspends the conduct of tax audit, examination, investigation and/or verification of taxpayers' books of accounts and records effective December 18, 2001 up to January 15, 2002 | Dec 21, 2001 | View |
| RMO No. 26-2001 | Amends the procedures in the review and reporting of tax fraud cases recommended for criminal prosecution | Oct 24, 2001 | View |
| RMO No. 22-2001 | Prescribes the guidelines and procedures in the exercise of the power of the Commissioner of Internal Revenue to compromise taxes | Oct 5, 2001 | View |
| RMO No. 21-2001 | Prescribes the guidelines and procedures in the availment of the Voluntary Assessment Program | Sep 13, 2001 | View |
| RMO No. 20-2001 | Creates new Alphanumeric Tax Code on taxes collected through the Voluntary Assessment Program | Sep 5, 2001 | View |
| RMO No. 13-2001 | Prescribes the revised guidelines and procedures for the issuance of Tax Verification Notices (TVNs), Tax Clearance Certificates (TCLs) and Certificates Authorizing Registration (CARs) in Revenue District Offices (RDOs) | May 31, 2001 | View |
| RMO No. 10-2001 | Suspends temporarily the conduct of tax audit, examination, investigation and/or verification of taxpayer's book of accounts, records and other transactions. | Apr 27, 2001 | View |
| RMO No. 54-2000 | Prescribes the guidelines and procedures for the conduct of surveillance on the business operations of any person, in order to establish a prima facie basis for the assessment of internal revenue tax liabilities | Dec 6, 2000 | View |
| RMO No. 49-2000 | Prescribes the Year 2000 Audit Program for Enforcement Service | Nov 9, 2000 | View |
| RMO No. 46-2000 | Prescribes the audit policies and procedures in the investigation of internal revenue tax liabilities of enterprises registered with the Philippine Export Zone Authority | Oct 23, 2000 | View |
| RMO No. 42-2000 | Prescribes the policies and procedures in the intensification of collection/settlement of delinquent accounts and disputed assessments through compromise settlement | Sep 26, 2000 | View |
| RMO No. 36-2000 | Prescribes an Office Audit Program in the Assessment Division of Regional Offices | Aug 30, 2000 | View |
| RMO No. 33-2000 | Establishes the policies and procedures in the processing and issuance of ITS-Generated Assessment Notice arising from return information discrepancy, late filing of tax return or non-payment/underpayment of tax | Aug 22, 2000 | View |