BIR Library
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Showing 41 results: Memorandum Orders on Collection and enforcement
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMO No. 42-2010 | Prohibits the issuance of Temporary Restraining Orders on the collection of taxes against the BIR by courts other than the Court of Tax Appeals, the issuance of warrants of distraint and garnishment, and/or levy on final decisions of the BIR on disputed assessments, cases filed before the Court of Tax Appeals, and the sale of property distrained and garnished | May 4, 2010 | View |
| RMO No. 27-2010 | Prescribes the enhanced policies and guidelines to re-invigorate the Run After Tax Evaders Program | Mar 17, 2010 | View |
| RMO No. 16-2010 | Prescribes the policies and guidelines in determining the output Value-Added Tax liabilities of motels and other similar establishments | Feb 5, 2010 | View |
| RMO No. 12-2010 | Prescribes the policies and guidelines relative to the Assistant Chiefs’ Challenge System | Feb 2, 2010 | View |
| RMO No. 04-2009 | Directs concerned BIR offices to intensify collection of taxes not paid by EFPS taxpayers due on the e-filed tax returns | Jan 30, 2009 | View |
| RMO No. 24-2008 | Provides the policies and guidelines for the development, investigation and prosecution of cases under the Run After Tax Evaders Program of the BIR | Jun 11, 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. 41-2007 | Supplements RMO No. 39-2007 relative to the revenue officials who are authorized to issue warrants of distraint, garnishment, and/or levy for and in behalf of the Commissioner of Internal Revenue | Dec 19, 2007 | 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. 30-2007 | Directs certain revenue officials to intensify the collection of delinquent accounts through the issuance of Warrant of Distraint/Garnishment/Levy of personal/real property | Oct 1, 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. 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. 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. 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. 62-98 | Prescribes the guidelines in the submission of report of all availments of compromise settlements pursuant to RMO No. 45-98 | Jul 13, 1998 | View |
| RMO No. 02-98 | Prescribes the policies and guidelines to intensify the collection/settlement of delinquent accounts under RA No. 8424 | Jan 21, 1998 | View |