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Showing 351 results: Memorandum Orders on Assessment and audit

BIR issuances
No. of Issuance	Subject	Date of Issue	Action
RMO No. 36-99	Amends the guidelines and procedures in the issuance of Letters of Authority (LAs), approval of audit reports and issuance of Assessment Notices	May 3, 1999	View
RMO No. 33-99	Prescribes the guidelines and procedures in the use of pre-numbered Tax Verification Notices in lieu of Return Verification Orders	Apr 22, 1999	View
RMO No. 19-99	Amends RMO No. 11-99 regarding the coverage of exceptions from the suspension of tax examination of the BIR effective March 1, 1999	Mar 4, 1999	View
RMO No. 16-99	Prescribes the guidelines and procedures on the processing of Summary Lists of Sales and Purchases in magnetic form	Mar 1, 1999	View
RMO No. 10-99	Prescribes the guidelines and procedures in the implementation of Revenue Regulations No. 2-99 relative to the availment of immunity from audit and investigation of Income Tax, VAT and Percentage Tax returns filed for taxable year 1998 granted under the ERAP Program	Feb 18, 1999	View
RMO No. 09-99	Creates the Regional Audit Team (RIAT) which will conduct audit and spot-check of cash and non-cash accountabilities of Revenue Collection/Accountable Officers and other property accountabilities of revenue personnel in the region	Feb 9, 1999	View
RMO No. 07-99	Expands the coverage of audit by the Special Team on Banks, Insurance and Financial Intermediaries to include the audit of all pre-need companies for taxable year 1997 and unverified prior years	Jan 27, 1999	View
RMO No. 97-98	Extends up to June 30,1999 RSO NOS. 673-98 and 697-98 relative to the conduct of joint and coordinated examination of interrelated taxpayers, and audit of banks, insurance companies and other financial intermediaries for taxable year 1997 and uninvestigated prior years	Dec 21, 1998	View
RMO No. 91-98	Suspends all field operations of the BIR relative to examination and clarification of taxpayer’s record and other transactions effective December 16,1998 until January 11,1999	Dec 11, 1998	View
RMO No. 87-98	Prescribes the policies and procedures for the preparation and submission of the 1999 Work Plan of Activities	Dec 7, 1998	View
RMO No. 85-98	Amends RMO NO. 21-94 by defining the new composition of the Committee on Disposal of Specialized Accountable Forms in the National Office	Nov 13, 1998	View
RMO No. 76-98	Designates officials authorized to sign Warrants of Distraint and Levy/Garnishment and the lifting of the Notice of the Tax Liens and cancellation of the Writ of Garnishment and Authority to Cancel Assessment	Oct 8, 1998	View
RMO No. 75-98	Lifts the ban on the investigation of the top twenty (20) taxpayers in the Revenue District Offices	Oct 6, 1998	View
RMO No. 74-98	Amends pertinent portions of RMO Nos. 69-98 and 54-97 relative to the issuance of Authority to Print Sales Invoices and Receipts during systems non-availability and the issuance of Audit Notice/Letter of Authority	Oct 5, 1998	View
RMO No. 72-98	Revises the format and procedures relative to the preparation of the Monthly Report on the Registration and Remittance of Withholding Taxes (BIR Form W-7) and Accomplishment Report on Pre-Audited Withholding Tax Returns (BIR Form W-8)	Sep 29, 1998	View
RMO No. 71-98	Clarifies the delineation of functions between the Enforcement Service and the Assessment Service	Sep 28, 1998	View
RMO No. 69-98	Prescribes the Implementation of interim measures in all ITS pilot RDOs relative to the issuance of Authority to Print Sales Invoices and Receipts and issuance of Audit Notices	Sep 8, 1998	View
RMO No. 64-98	Prescribes the guidelines and instructions relative to the submission of inventories of pending cases/dockets and other reports in relation to the suspension of audit/investigation pursuant to RMO No. 59-98	Jul 14, 1998	View
RMO No. 61-98	Prescribes the guidelines and procedures for the conduct of joint and coordinated examination of interrelated taxpayers covering all internal revenue taxes for taxable year 1997 and uninvestigated prior years	Jul 8, 1998	View
RMO No. 59-98	Suspends the tax audit of taxpayers until further notice from the Commissioner	Jul 6, 1998	View
RMO No. 53-98	Prescribes the documents required for submission by a taxpayer upon audit of his tax liabilities	Jun 25, 1998	View
RMO No. 45-98	Prescribes the policies, guidelines and procedures on the availment of compromise and/or abatement of tax liabilities for assessment notices issued on or before April 30,1998	Jun 3, 1998	View
RMO No. 38-98	Amends RMO No.11-98 by extending the period for the investigation of Value-Added Tax returns from 30 to 60 days	May 4, 1998	View
RMO No. 27-98	Prescribes the audit policies and procedures of the 1998 Enforcement Audit Program	Mar 25, 1998	View
RMO No. 12-98	Prescribes the policies and procedures to implement the 1998 Audit Program	Feb 17, 1998	View