BIR Library

Find BIR revenue regulations, memorandum circulars, and memorandum orders in one place. Search by number, title, or keyword, then open the full text.

All Revenue Regulations Memorandum Circulars Memorandum OrdersAdvisories (coming soon)Rulings (coming soon)Court Cases (coming soon)

Year

Topic

Law

Clear filters

Sort by

Showing 79 results: Memorandum Orders on Income tax

BIR issuances
No. of Issuance	Subject	Date of Issue	Action
RMO No. 04-2015	Amends RMO No. 2-2015 on the allocation of the CY 2015 BIR collection goal by implementing office	Feb 6, 2015	View
RMO No. 23-2014	Clarifies and consolidates the obligations of government agencies, bureaus and instrumentalities as Withholding Agents	Jun 20, 2014	View
RMO No. 20-2014	Amends RMO No. 22-2000, as amended by RMO No. 12-2001, and further amended by RMO No. 4-2002, on the implementation of the Taxpayers’ Account Management Program (TAMP) in harmony with RMO No. 41-2011	May 19, 2014	View
RMO No. 20-2013	Prescribes the policies and guidelines in the issuance of Tax Exemption Rulings to qualified non-stock, non-profit corporations and associations under Section 30 of the NIRC of 1997, as amended	Jul 22, 2013	View
RMO No. 25-2012	Prescribes the guidelines and procedures in the pre-audit of annual Income Tax Returns of individuals engaged in business/practice of profession and corporate taxpayers filed at the Revenue District Offices	Nov 19, 2012	View
RMO No. 03-2012	Reiterates the policies and guidelines relative to the acceptance of out-of-district Income Tax Returns for Calendar Year 2011 filed by certain government officials and employees	Mar 28, 2012	View
RMO No. 44-2011	Prescribes the reports required by Information Systems Operations Service and declares certain reports as obsolete	Dec 14, 2011	View
RMO No. 36-2011	Amends certain provisions of RMO No. 26-2011 re: guidelines in the tax treatment of separation benefits received by officials and employees on account of their separation from employment due to death, sickness or other physical disability and the issuance of Certificate of Tax Exemption from Income Tax and from the Withholding Tax	Sep 28, 2011	View
RMO No. 26-2011	Prescribes the guidelines in the tax treatment of separation benefits received by officials and employees on account of their separation from employment due to death, sickness or other physical disability and the issuance of Certificate of Tax Exemption from Income Tax and from withholding Tax	Jun 13, 2011	View
RMO No. 22-2011	Amends the Audit Criteria for Taxable Years 2009 and 2010	Jun 1, 2011	View
RMO No. 18-2011	Allows the acceptance of out-of-district Income Tax Returns for CY 2010 filed on April 14 and 15, 2011 only by individuals earning purely compensation income	Apr 15, 2011	View
RMO No. 15-2011	Allows the acceptance of Out-of-District Income Tax Returns for CY 2010 filed by certain government officials and employees	Mar 18, 2011	View
RMO No. 13-2011	Amends certain provision of RMO No. 6-2010 relative to the stamping of Income Tax Returns and the attached audited Financial Statements, and the number of copies of tax returns to be submitted and filed	Mar 17, 2011	View
RMO No. 04-2011	Amends the Audit Criteria for Taxable Years 2009 and 2010	Feb 7, 2011	View
RMO No. 03-2011	Prescribes the CY 2011 Audit Criteria	Feb 1, 2011	View
RMO No. 86-2010	Prescribes the revised guidelines and procedures in the publication of top taxpayers	Dec 9, 2010	View
RMO No. 80-2010	Prescribes the CY 2010 Audit Criteria	Nov 2, 2010	View
RMO No. 71-2010	Prescribes the guidelines and procedures for the conversion of Accounts Receivables/Delinquent Accounts into the Accounts Receivables Conversion System	Aug 17, 2010	View
RMO No. 38-2010	Prescribes the policies and guidelines relative to the posting and publication of the list of top taxpayers for taxable year 2009	Apr 8, 2010	View
RMO No. 19-2010	Prescribes the policies and guidelines in the conduct of investigations relative to the Taxpayers’ Lifestyle Check System	Mar 9, 2010	View
RMO No. 13-2010	Amends RMO No. 6-2010 relative to the stamping of Income Tax Returns and the audited Financial Statements	Feb 4, 2010	View
RMO No. 06-2010	Prescribes the policies and guidelines in the stamping of Income Tax Returns and the attached audited financial statements and the number of copies of tax returns to be submitted and filed	Jan 20, 2010	View
RMO No. 02-2010	Amends certain provisions of RMO No. 4-2007, as amended, relative to the limitation on the amount and period of acceptance of income and other tax payments by Revenue Collection Officers in areas where there are Authorized Agent Banks	Jan 8, 2010	View
RMO No. 31-2009	Prescribes the policies and guidelines for the declaration and reporting of casualty losses by taxpayers	Oct 23, 2009	View
RMO No. 19-2009	Prescribes the 2009 Audit Program for Revenue District Offices	Jun 4, 2009	View