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Showing 659 results: Memorandum Orders on BIR administration

BIR issuances
No. of Issuance Subject Date of Issue Action
RMO No. 11-2008Amends the criteria for bank accreditation and prescribes the policies, guidelines and procedures relative to the determination of the applicable float period as incentives to Authorized Agent Banks (AABs) and imposition of penalties for violations committed by AABsMar 12, 2008View
RMO No. 06-2008Prescribes the guidelines and procedures in the printing, requisition, reporting, issuance and distribution of Certificate of Advance Payment of Value-Added Tax/Percentage Tax on the transport of naturally grown and planted timber products as prescribed in RR No. 13-2007Feb 20, 2008View
RMO No. 05-2008Provides 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 ProgramJan 28, 2008View
RMO No. 04-2008Provides 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 NoticesJan 28, 2008View
RMO No. 03-2008Reiterates strict compliance with Section 17 of the Administrative Code of 1987 on the use of the English language or the national language (“Pilipino") as the medium of communication in all official meetings of the Bureau of Internal Revenue whether in the National or Regional OfficesJan 14, 2008View
RMO No. 01-2008Prescribes the regular updating of content of the BIR website/portal/knowledge baseJan 7, 2008View
RMO No. 37-2007Amends RMO No. 7-2007 relative to the allocation of the CY 2007 BIR goals by implementing office and finalizes the CY 2007 BIR collection goal by implementing officeDec 3, 2007View
RMO No. 35-2007Amends certain provisions of RMO No. 57-2000, as amended by RMO No. 20-2002, relative to the authorized BIR official designated to approve reports of the Review Board in relation to the conduct of surveillance and other relevant documents pertaining theretoNov 20, 2007View
RMO No. 33-2007Provides supplemental policy on Revenue Memorandum Order No. 25-2007 restoring the provisions of Revenue Delegation of Authority Order No. 8-2001 on the authority to approve and sign various accountable forms, notices, permits, reports and other documents processed by the Enforcement Service under the Office of the Deputy Commissioner-Legal and Inspection GroupOct 18, 2007View
RMO No. 32-2007Prescribes 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 ProgramOct 15, 2007View
RMO No. 31-2007Mandates the strict supervision of Revenue Collection Officers in the Revenue District OfficesOct 4, 2007View
RMO No. 30-2007Directs certain revenue officials to intensify the collection of delinquent accounts through the issuance of Warrant of Distraint/Garnishment/Levy of personal/real propertyOct 1, 2007View
RMO No. 29-2007Prescribes the audit policies, guidelines and standards at the Large Taxpayers ServiceSep 28, 2007View
RMO No. 28-2007Prescribes the guidelines and procedures in the transmittal and processing of the Annual Information Return on Income Taxes Withheld on Compensation and Final Withholding Taxes, Annual Information Return of Creditable Taxes Withheld-Expanded/Income Payments Exempt from Withholding Tax and monthly/quarterly/transactional remittance returns with the Monthly Alphalist of Payees and returns required to have Summary Alphalist of Withholding Agents of Income Payments Subjected to Tax Withheld at Source under Revenue Regulations No. 2-2006 and procedures in the extraction, matching, analysis, dissemination, utilization of payor/payees data including monitoring the extent of compliance of withholding agents and income recipients subject to Withholding Tax through the Tax Reconciliation SystemSep 24, 2007View
RMO No. 26-2007Prescribes the policies and guidelines in the appointment and transfer of internal revenue personnelSep 17, 2007View
RMO No. 25-2007Restores the provisions of RDAO No. 8-2001 on the authority to approve and sign various accountable forms, notices, permits, reports and other documents processed by the Office of the Deputy Commissioner – Legal and Inspection Group and the offices under itSep 12, 2007View
RMO No. 23-2007Provides supplemental policies on the 2007 Audit Program for the Regional Offices/Revenue District OfficesSep 3, 2007View
RMO No. 22-2007Prescribes additional procedures in the audit of input taxes claimed on importationsSep 3, 2007View
RMO No. 20-2007Prescribes the policies for simplified processing of application to avail taxpayer’s remedies, compromise settlement and abatementAug 14, 2007View
RMO No. 18-2007Prescribes 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 activitiesJul 30, 2007View
RMO No. 17-2007Prescribes the supplemental policies on 2007 Audit Program relative to the minimum audit goal percentageJul 30, 2007View
RMO No. 16-2007Prescribes 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, 2007View
RMO No. 14-2007Prescribes additional procedures to detect the presence of “Fly-by-Night” taxpayers in the current database of the BIR and to thwart their subsequent request to secure Authority to Print sales invoices/official receiptsJul 13, 2007View
RMO No. 13-2007Instructs all Revenue Officers of the Bureau to focus their enforcement efforts on certain weak areas of tax administrationJul 6, 2007View
RMO No. 12-2007Prescribes the 2007 Audit Program for Revenue District OfficesJul 6, 2007View