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Showing 67 results: Memorandum Orders on Excise tax

BIR issuances
No. of Issuance Subject Date of Issue Action
RMO No. 29-2018Creates ATCs for selected Excise Taxes under RA No. 10963 (TRAIN Act)Jul 3, 2018View
RMO No. 16-2018Modifies the Alphanumeric Tax Code (ATC) for sweetened beveragesApr 5, 2018View
RMO No. 12-2018Prescribes the BIR Operational Key Performance Indicators for CY 2018Mar 2, 2018View
RMO No. 01-2018Creates the Alphanumeric Tax Codes (ATCs) for sweetened beveragesJan 8, 2018View
RMO No. 26-2017Prescribes the guidelines on the assignment and re-assignment of Revenue Officers involved in Excise Tax functions to establishments where articles subject to Excise Tax are produced or keptOct 4, 2017View
RMO No. 20-2017Amends RMO No. 82-2010 on the criteria and procedures for attrition of officials and employees of the BIR under RA No. 9335 (Attrition Act of 2005) and its implementing rules and regulationsSep 14, 2017View
RMO No. 16-2017Amends certain provisions of RMO No. 5-2004 particularly on the application, processing and issuance of ATRIG on importation of wheat by millers and traders relative to the advance payment of Value-Added Tax on the sale of flourJul 21, 2017View
RMO No. 33-2016Prescribes the uniform procedures for the implementation of Internal Revenue Stamp Integrated System (IRSIS)Jun 30, 2016View
RMO No. 30-2016Prescribes the guidelines, policies and procedures for replacement of spoiled/bad order and factory defected internal revenue stamps under the Internal Revenue Stamps Integrated System (IRSIS)Jun 28, 2016View
RMO No. 12-2016Prescribes the policies, guidelines and procedures in the manual issuance of Authority to Release Imported Goods (ATRIG) for imported automobiles already released from the custody of Bureau of Customs pursuant to RR No. 2-2016Apr 4, 2016View
RMO No. 01-2016Implements the centralized processing of Authority to Release Imported Goods (ATRIG) for excisable productsJan 7, 2016View
RMO No. 28-2014Amends the Revised Code of Conduct for Revenue Officials and Employees by prescribing the policies and guidelines on the protection of the BIR against tobacco industry interferenceJul 28, 2014View
RMO No. 25-2014Prescribes the revised procedures, policies and guidelines, including enhancement in the format, for the preparation of “Reports on Drastic Changes in Collection Performance” (BIR Form Nos. 1771A to 1771C)Jul 21, 2014View
RMO No. 14-2014Prescribes the policies, guidelines and procedures for the processing and issuance of an Electronic Authority To Release Imported Goods (eATRIG) for Excise Tax purposesMar 19, 2014View
RMO No. 23-2013Prescribes the guidelines and procedures for the implementation of the Electronic Official Register Book System (eORB)Aug 8, 2013View
RMO No. 21-2013Amends the provisions of RMO No. 35-2002, as amended by RMO No. 20-2006, prescribing the guidelines and procedures in the processing and issuance of Authority to Release Imported Goods (ATRIG) for Excise Tax purposesJul 23, 2013View
RMO No. 17-2013Creates, modifies and drops Alphanumeric Tax Code on Excise Tax pursuant to Republic Act No. 10351, “An Act Restructuring the Excise Tax on Alcohol and Tobacco Products” as Implemented by Revenue Regulations No. 17-2012Jun 27, 2013View
RMO No. 16-2012Prohibits smoking based on 100% smoke-free environment policy, restricts interactions with the tobacco industry and imposes sanctions for violation of the ruleJun 28, 2012View
RMO No. 75-2010Prescribes the policies and procedures in the preparation and submission to the Department of Budget and Management of the certification of Excise tax collections from minerals, mineral products and quarry resources and the corresponding 40% share of Local Government UnitsSep 20, 2010View
RMO No. 58-2010Prescribes the CY 2010 Key Performance Indicators for the Large Taxpayers ServiceJun 25, 2010View
RMO No. 50-2010Authorizes other Revenue Officers to conduct surveillance activitiesJun 2, 2010View
RMO No. 36-2010Prescribes the guidelines and procedures for the conduct of the Conglomerate Audit Program for taxable year 2009Mar 30, 2010View
RMO No. 32-2010Prescribes the guidelines and procedures for the conduct of the Written Competency Examination for Revenue District Officers; Assistant Revenue District Officers; Chiefs and Assistant Chiefs of Large Taxpayers District Offices, Large Taxpayers Regular Audit Divisions 1-4 and Large Taxpayers Excise Audit Divisions 1 and 2; Chiefs and Assistant Chiefs of the Assessment, Collection and Special Investigation Divisions; Chiefs and Assistant Chiefs of Collection Enforcement Division and Large Taxpayers Collection Enforcement Division and Revenue Officers performing collection functionsMar 25, 2010View
RMO No. 28-2006Prescribes the additional guidelines and procedures for the processing of pending claims for Tax Credit/Refund of Excise Tax paid on petroleum products prescribed in RMO No. 19-2006 and RMC No. 59-2005Dec 27, 2006View
RMO No. 19-2006Prescribes the guidelines and procedures for the processing of pending claims for tax credit/refund of Excise Tax paid on petroleum productsAug 31, 2006View