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Showing 74 results: Memorandum Orders on Invoices and receipts

BIR issuances
No. of Issuance Subject Date of Issue Action
RMO No. 21-2015Prescribes the guidelines and procedures on data matching process of POS/CRM/SPM/ and/or other similar machines generating receipts/invoices in compliance with RMC Nos. 30-2015 and 36-2015Sep 18, 2015View
RMO No. 27-2014Amends certain provisions of RMO No. 10-05 relative to the policies and procedures in the accreditation of Cash Register Machine, Point of Sale and other sales machinesJul 22, 2014View
RMO No. 17-2014Prescribes additional policies, guidelines and procedures in the implementation of the Mobile Revenue Collection Officers System and imposes applicable sanctions/penalties for violations thereofApr 15, 2014View
RMO No. 13-2013Prescribes the work-around procedures in the accreditation of printers as a prerequisite to the printing of official receipts, sales invoices and other commercial receipts and/or invoicesMay 3, 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. 08-2013Prescribes the policies, guidelines and procedures in the implementation of the Mobile Revenue Collection Officers SystemApr 5, 2013View
RMO No. 06-2013Prescribes the policies and guidelines on the preparation and submission of Inventory Report of All Unused Revenue Official Receipts /Official Receipts and reissuance thereofMar 25, 2013View
RMO No. 12-2012Prescribes the guidelines and procedures in the implementation of the Electronic Sales Reporting by taxpayers using Cash Register Machines, Point of Sales Machines and other invoice/receipt generating machines, and for other purposeMay 16, 2012View
RMO No. 41-2011Consolidates and enhances the guidelines and procedures in identifying, handling, closing and monitoring of real/actual and invalid stop-filer casesNov 23, 2011View
RMO No. 14-2011Establishes the Computer Assisted Audit Tools & Techniques System (CAATTS) LaboratoryMar 18, 2011View
RMO No. 84-2010Prescribes the revised distribution list of copies of Revenue Official Receipts (BIR Form No. 25.24)Dec 8, 2010View
RMO No. 51-2010Prescribes the policies and guidelines relative to the eComplaint SystemJun 10, 2010View
RMO No. 34-2009Prescribes the guidelines and procedures relative to the BIR “SanTAX Claus” ProjectNov 11, 2009View
RMO No. 03-2009Amends and consolidates the guidelines in the conduct of surveillance and stock-taking activities, and implements the administrative sanction of suspension and temporary closure of businessJan 23, 2009View
RMO No. 22-2007Prescribes additional procedures in the audit of input taxes claimed on importationsSep 3, 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. 15-2007Shortens the minimum period of surveillance in the verification of data mined under the Premyo sa Resibo (PSR) Project and No Official Receipt (NO OR) complaint from 30 days to 15 daysJul 19, 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. 10-2007Prescribes the policies, guidelines and procedures in the conduct of the BIR Resibo Programs: “Premyo sa Resibo” and “NO OR Complaint”Jun 12, 2007View
RMO No. 04-2007Prescribes the guidelines and procedures on the issuance and use of Revenue Official Receipts during specified tax deadlines in areas where there are Authorized Agent BanksApr 12, 2007View
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. 10-2005Prescribes the policies and procedures in the accreditation of Cash Register Machine (CRM), Point of Sale (POS), other sales machines including sales receipting system software as well as registration for the use thereof pursuant to RR Nos. 11-2004 and 5-2005May 3, 2005View
RMO No. 08-2005Prescribes the implementation of the Internal and External Communications Plan for the BIR’s campaign for CRM/POS accreditation and Electronic Sales Reporting SystemApr 13, 2005View
RMO No. 41-2004Prescribes the policies and procedure in the implementation of the BIR SMS Raffle Promo:"Bayan I-Txt ang Resibo 2004"Sep 7, 2004View
RMO No. 40-2004Modifies the standard procedures in the handling of taxpayers' requests for transfer of registrationSep 6, 2004View