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Showing 65 results: Memorandum Orders on Government payments

BIR issuances
No. of Issuance Subject Date of Issue Action
RMO No. 18-2014Prescribes the guidelines and procedures in the implementation of the information and publicity on programs/projects/activities of government agencies required under COA Circular No. 2013-004Apr 30, 2014View
RMO No. 13-2014Prescribes the policies, guidelines and procedures in the management, sale/disposal of acquired/forfeited assets (absolutely forfeited personal and real properties)Mar 3, 2014View
RMO No. 02-2014Amends RMO No. 11-2004 which prescribes the use of the revised taxpayer type classification, and adopts the latest Philippine Standard Industrial Classification (PSIC) and Philippine Standard Occupational Classification (PSOC)Jan 8, 2014View
RMO No. 33-2013Prescribes the use of Procurement, Payment, Inventory and Distribution System ManualDec 13, 2013View
RMO No. 12-2013Prescribes the work-around guidelines and procedures in the processing of Authority to Print (ATP) official receipts, sales invoices and other commercial invoices in the interim period until the online ATP System is fully developedMay 3, 2013View
RMO No. 45-2011Prescribes the guidelines and procedures in the conduct of pre-repair inspection and inspection and acceptance of deliveries of goods and services in the BIRDec 21, 2011View
RMO No. 20-2011Revises the format of the Monthly Report on Registration and Remittance of Withholding Taxes (BIR Form W-7) and the manner and procedures of its preparationMay 31, 2011View
RMO No. 09-2011Prescribes the policies, guidelines and procedures in the use of official cellular phones and payment of monthly billingsFeb 28, 2011View
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. 57-2010Prescribes the policies and guidelines in the posting of information materials in bulletin boardsJun 18, 2010View
RMO No. 41-2009Prescribes the implementing guidelines on the Memorandum of Agreement between the BIR, Bureau of Local Government Finance and the Philippine Association of Local Treasurers and Assessors as disseminated under Revenue Memorandum Circular No. 71-2009Dec 23, 2009View
RMO No. 26-2009Prescribes the policies and procedures in the implementation of the eRegistration System (Enhanced eTIN)Jul 14, 2009View
RMO No. 23-2009Prescribes the policies and guidelines in the audit of selected taxpayers by the National Investigation DivisionJul 9, 2009View
RMO No. 14-2009Defines the Office Performance Measures for Large Taxpayers Service, Revenue Regions, Revenue District Offices and LT District Offices for CY 2009May 7, 2009View
RMO No. 02-2009Re-institutionalizes the Management Committee and defines its functions and dutiesJan 7, 2009View
RMO No. 19-2008Prescribes the revised target for the 2008 audit goal and the basis for the computation of the Audit Effort RatioMay 23, 2008View
RMO No. 13-2008Prescribes the policies, guidelines and procedures in the collection, affixture, remittance and reporting of Documentary Stamp Tax through “Constructive Stamping or Receipt System” on certificates issued by government agencies and its instrumentalities including Local Government UnitsMar 18, 2008View
RMO No. 02-2007Prescribes the updated policies and procedures for processing and monitoring of withholding tax payments from National Government AgenciesMar 26, 2007View
RMO No. 13-2006Prescribes the policies and procedures in monitoring the Local Government Units’ (LGUs) compliance with the Withholding Tax rules and regulationsAug 2, 2006View
RMO No. 01-2006Creates, modifies and drops certain Alphanumeric Tax Codes to facilitate the proper identification and monitoring of payments for No Audit Program (NAP), withholding on gross amount of refund given by Meralco and Final Withholding Value-Added Tax imposed on government money paymentsJan 12, 2006View
RMO No. 22-2005Prescribes the guidelines and procedures in the implementation of RR No. 8-2005 on the inclusion as income payments subject to Creditable Withholding Tax of the Manila Electric Company refund to Phase IV customersSep 12, 2005View
RMO No. 03-2005Prescribes the policies to effect the prompt payment of claims involving procurement of IT and non-IT supplies, materials, forms, equipment and other servicesFeb 9, 2005View
RMO No. 42-2004Prescribes the guidelines and procedures on the grant of honoraria to BIR personnel involved in procurement activitiesSep 14, 2004View
RMO No. 36-2004Establishes the tax base for the computation of the 2% special privilege tax collections by the BIR for the share of the Local Government UnitsAug 18, 2004View
RMO No. 08-2003Identifies government officials designated as withholding agents personally responsible for the correct withholding and timely remittance of taxApr 1, 2003View