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 351 results: Memorandum Orders on Assessment and audit
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMO No. 30-2000 | Prescribes the Year 2000 Audit Program for Excise Taxpayers | Aug 17, 2000 | View |
| RMO No. 26-2000 | Prescribes the policies and procedures in the conduct of written qualifying examinations for Revenue Officers (Assessment and Enforcement) who may be assigned in the Makati Large Taxpayers District Office | Aug 4, 2000 | View |
| RMO No. 24-2000 | Prescribes the Year 2000 Audit Program for Revenue District Offices | Aug 4, 2000 | View |
| RMO No. 19-2000 | Prescribes the short-term Audit Program for Revenue District Offices | Jun 19, 2000 | View |
| RMO No. 18-2000 | Prescribes the policies and procedures in the conduct of audit of large taxpayers for CY 2000 | Jun 19, 2000 | View |
| RMO No. 17-2000 | Prescribes the policies and procedures in the conduct of written qualifying examinations for Revenue Officers and Group Supervisors (Assessment and Enforcement), and for selected revenue officials (ARDOs, RDOs, Chiefs/Asst. Chiefs of SIDs, RO/NO Assessment and Enforcement Divisions) | Jun 14, 2000 | View |
| RMO No. 14-2000 | Establishes relevant policies and guidelines for the implementation of the ITS Coaching Program | May 2, 2000 | View |
| RMO No. 12-2000 | Prescribes the policies and procedures in the conduct of written qualifying examinations for Group Supervisors (Assessment and Enforcement) who may be assigned to the Large Taxpayers Service, the Excise Taxpayers Service or the Enforcement Service | Apr 27, 2000 | View |
| RMO No. 05-2000 | Suspends the issuance of Letters of Authority or mission orders to audit and/ or investigate | Jan 20, 2000 | View |
| RMO No. 04-2000 | Suspends the conduct of tax audit, examination, investigation and/or verification | Jan 20, 2000 | View |
| RMO No. 89-99 | Prescribes the use of the revised Letter of Authority Register (BIR Form No. 1968) | Dec 10, 1999 | View |
| RMO No. 80-99 | Prescribes the guidelines and procedures in the administration of the qualifying examination for revenue personnel who will be assigned at the Tax Fraud Division | Oct 19, 1999 | View |
| RMO No. 77-99 | Prescribes the guidelines and procedures in the administration of the qualifying examination for Revenue Officers who will conduct the audit of excise taxpayers | Oct 4, 1999 | View |
| RMO No. 71-99 | Prescribes an Office Audit Program in the Assessment Division of Revenue Regional Offices | Sep 15, 1999 | View |
| RMO No. 70-99 | Amends and clarifies pertinent provisions of RMO NO. 33-99 regarding the issuance of Tax Verification Notices (TVNs), approval of corresponding reports of verification and reporting requirements, among others | Aug 30, 1999 | View |
| RMO No. 67-99 | Prescribes the 1999 policies, guidelines and procedures in the audit of tax cases by Revenue District Offices | Aug 23, 1999 | View |
| RMO No. 66-99 | Prescribes the guidelines and procedures on the issuance of Certificates Authorizing Registration (CARs) and reporting of real and personnel property transactions | Aug 23, 1999 | View |
| RMO No. 64-99 | Prescribes the 1999 Audit Program on Large Taxpayers and Policy Cases | Aug 13, 1999 | View |
| RMO No. 62-99 | Prescribes the procedures in the review and reporting of cases; preparation, approval and release of pre-assessment notices, assessment notices and demand letters; and the preparation of BIR Form No. 40, for all cases under the Enforcement Service, including Special Teams | Jul 28, 1999 | View |
| RMO No. 60-99 | Extends the period for the payment of additional tax to meet the minimum amount prescribed under RR No. 2-99 to qualify for immunity from audit of 1998 Income, VAT and Percentage Tax returns | Jul 16, 1999 | View |
| RMO No. 57-99 | Amends RMO No. 33-99 regarding the issuance of Tax Verification Notices and clarifies certain provisions relative to the cases to be issued TVNs, among others | Jul 14, 1999 | View |
| RMO No. 56-99 | Exempts the Special Teams under the Enforcement Service from the mandatory reporting requirements and revalidation of Letters of Authority for cases under investigation prescribed under RMO Nos. 53-98 and 38-88 | Jul 14, 1999 | View |
| RMO No. 52-99 | Amends and clarifies the procedures for the processing of income tax returns and refundable tax returns | Jul 9, 1999 | View |
| RMO No. 50-99 | Extends the conduct of joint and coordinated examination of interrelated taxpayers and audit of banks, insurance and other financial intermediaries until September 30, 1999 | Jun 30, 1999 | View |
| RMO No. 43-99 | Delegates to the Assistant Commissioner, Collection Service the authority to sign ITS-generated Assessment Notices for large taxpayers | Jun 3, 1999 | View |