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

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Showing 204 results: Memorandum Orders on Large taxpayers

BIR issuances
No. of Issuance Subject Date of Issue Action
RMO No. 25-2022Prescribes the BIR Operational Key Performance Indicators for the Revenue Regions, Large Taxpayers Service and Revenue District OfficesApr 28, 2022View
RMO No. 20-2022Prescribes the modified guidelines and procedures in the issuance of Authority to Release Imported Goods (ATRIG) for Value-Added Tax (VAT)-Exempt Drugs and Medicines covered under Section 109(AA) of the National Internal Revenue Code of 1997 (Tax Code), as amended by RA No. 11534Mar 31, 2022View
RMO No. 34-2021Prescribes the Measure Dictionary for the CY 2021 Operational Key Performance Indicators for Revenue Regions, Revenue District Offices and Large Taxpayers ServiceNov 22, 2021View
RMO No. 29-2021Directs BIR offices to monitor and verify the tax compliance of online merchants, social media influencers and other businesses operating in digital platformsOct 29, 2021View
RMO No. 18-2021Prescribes the BIR Operational Key Performance Indicators (KPIs) for CY 2021Jun 2, 2021View
RMO No. 9-2021Prescribes the simplified guidelines and procedures on the use of Computerized Accounting System (CAS), Computerized Book of Accounts (CBA), and/or its Components, including Electronic Storage System (ESS), Middleware and Other Similar SystemsFeb 19, 2021View
RMO No. 8-2021Provides new policies and procedures in the issuance of the Notice of Denial of the Application for Compromise Settlement cases by the concerned Regional Offices as well as the issuance of the Authority to Cancel Assessment and Certificate of Approval for Applications duly approved by the National Evaluation BoardFeb 17, 2021View
RMO No. 6-2021Prescribes the revised guidelines on the assignment and re-assignment of Revenue Officers involved in Excise Tax functions to establishments where articles subject to Excise Tax are made or kept based on Republic Act Nos. 10963, 11346 and 11467Jan 21, 2021View
RMO No. 47-2020Consolidates and updates the guidelines and procedures on the processing of claims for Value-Added Tax Credit/Refund, except those under the authority and jurisdiction of the Legal GroupDec 23, 2020View
RMO No. 44-2020Amends the provisions of RMO No. 15-2019 on the establishment of standard taxpayer feedback systemDec 9, 2020View
RMO No. 39-2020Prescribes the policies, guidelines and procedures in the processing of applications for Voluntary Assessment and Payment Program (VAPP) pursuant to Revenue Regulations No. 21-2020Oct 26, 2020View
RMO No. 36-2020Provides guidelines and procedures in the refund of erroneously paid VAT on imported drugs prescribed for Diabetes, High Cholesterol and Hypertension, as implemented under Revenue Regulations No. 18-2020Oct 15, 2020View
RMO No. 28-2020Prescribes the updated policies and procedures for the granting and revocation of system accessAug 17, 2020View
RMO No. 21-2020Prescribes the policies, guidelines and procedures for the inspection or supervision of the destruction/disposal and determination of deductible expense pertaining to inventory of goods/assets which have been declared as waste or obsoleteJul 10, 2020View
RMO No. 5-2020Prescribes the Operational Key Performance Indicators (KPIs) for CY 2020Feb 5, 2020View
RMO No. 53-2019Amends further certain provisions of RMO No. 25-2014, as amended by RMO No. 46-2019 relative to the preparation of the "Reports on Drastic Changes in Collection Performance"Oct 29, 2019View
RMO No. 46-2019Further amends the procedures, policies and guidelines in the preparation of "Reports on Drastic Changes in Collection Performance" (BIR Form Nos. 1771A to 1771C) and revises the format thereofAug 8, 2019View
RMO No. 45-2019Amends the definition of the term "Accounts Receivable/Delinquent Accounts" (AR/DAs) to be reported in the Financial StatementsAug 7, 2019View
RMO No. 30-2019Revises the office codes for the Revenue Regions, its Divisions and Revenue District Offices including LTD – Davao City under the Large Taxpayer ServiceJun 11, 2019View
RMO No. 25-2019Prescribes the policies and procedures to implement the ninety (90)-day period to process and grant claims for Value-Added Tax (VAT) Refund/Credit pursuant to Section 112 of the Tax CodeMay 16, 2019View
RMO No. 23-2019Prescribes the policies, guidelines and procedures in the processing of applications for Tax Amnesty on Delinquencies pursuant to RA No. 11213 (Tax Amnesty Act)May 9, 2019View
RMO No. 7-2019Updates the BIR Operational Key Performance Indicators for CY 2019Feb 1, 2019View
RMO No. 46-2018Prescribes the procedures in the decentralized processing and issuance of Tax Clearance for Bidding Purposes required under RA No. 9184 and EO No. 398Oct 11, 2018View
RMO No. 45-2018Prescribes the guidelines in the preparation and submission by concerned BIR offices of Freedom of Information ReportsOct 2, 2018View
RMO No. 26-2018Prescribes the guidelines in monitoring, identification, inclusion and deletion of Top Withholding Agents pursuant to the pertinent provisions of RR No. 11-2018Jun 5, 2018View