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Showing 74 results: Memorandum Orders on Penalties and compromise

BIR issuances
No. of Issuance	Subject	Date of Issue	Action
RMO No. 34-2016	Amends the prescribed format for the Notice of Denial that shall be prepared by concerned Regional Offices relative to Applications for Compromise Settlement and/or Abatement of Penalties	Jun 30, 2016	View
RMO No. 32-2016	Further clarifies and amends certain policies, guidelines and procedures in the issuance of importer/broker clearance certificates relative to the accreditation as importer/customs broker	Jun 29, 2016	View
RMO No. 28-2016	Prescribes the policies, guidelines and procedures in implementing the Memorandum of Understanding between the Home Development Mutual Fund and the BIR in electronic filing of tax returns thru eBIRForms and issuance of eCAR	Jun 23, 2016	View
RMO No. 16-2016	Prescribes the guidelines and procedures on submission of report on commercials and advertisements through media (television, radio, print and internet/on-line) of candidates in the May 9, 2016 National and Local Elections	May 3, 2016	View
RMO No. 12-2016	Prescribes 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. 2-2016	Apr 4, 2016	View
RMO No. 04-2016	Amends pertinent provisions of RMO No. 20-2007 on the simplified processing of applications for compromise settlement and abatement cases by concerned Regional Offices	Jan 26, 2016	View
RMO No. 21-2015	Prescribes 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 36-2015	Sep 18, 2015	View
RMO No. 07-2015	Prescribes and implements the revised consolidated Schedule of Compromise Penalties for Violations of the National Internal Revenue Code	Mar 23, 2015	View
RMO No. 33-2014	Amends the policies, guidelines and procedures in the issuance of Importer's Clearance Certificate and Customs Broker's Clearance Certificate relative to accreditation as importer/customs broker	Sep 11, 2014	View
RMO No. 21-2014	Prescribes the policies, guidelines and procedures relative to the frequency of deposits of internal revenue tax collections by Revenue Collection Officers (RCOs)/Special Collecting Officers (SCOs)/other Collecting Officers (COs) to Authorized Government Depository Banks and the imposition of applicable sanctions/penalties for violations thereof	Jun 11, 2014	View
RMO No. 17-2014	Prescribes additional policies, guidelines and procedures in the implementation of the Mobile Revenue Collection Officers System and imposes applicable sanctions/penalties for violations thereof	Apr 15, 2014	View
RMO No. 11-2014	Prescribes the policies, guidelines and procedures in the periodic clean-up of Accounts Receivable/ Delinquent Accounts	Feb 13, 2014	View
RMO No. 31-2013	Prescribes the Inter-Agency Task Force Memorandum Circular Nos. 2013-01 and 2013-01-A re: Guidelines on the Grant of the Performance-Based Incentives for FY 2013	Nov 26, 2013	View
RMO No. 13-2012	Prescribes the revised guidelines and procedures in handling Letter Notices generated through Third-Party Information data matching with tax returns	May 16, 2012	View
RMO No. 41-2011	Consolidates and enhances the guidelines and procedures in identifying, handling, closing and monitoring of real/actual and invalid stop-filer cases	Nov 23, 2011	View
RMO No. 28-2011	Prescribes the policies, guidelines and procedures in the distribution and use of “Lens Key” relative to the implementation of RR No. 7-2009 on the Electronic Documentary Stamp Tax (eDST) system	Jul 1, 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. 01-2011	Prescribes the policies, guidelines and procedures in the implementation of decisions/orders on administrative cases involving BIR official/employee	Jan 6, 2011	View
RMO No. 43-2009	Further amends certain provisions of RMO No. 3-2009, as amended, relative to taxpayers who continuously fail to comply with tax rules and regulations	Dec 28, 2009	View
RMO No. 12-2009	Enjoins the strict implementation of the penalty provisions for non-submission of Quarterly Summary Lists of Sales and Purchases	Apr 30, 2009	View
RMO No. 04-2009	Directs concerned BIR offices to intensify collection of taxes not paid by EFPS taxpayers due on the e-filed tax returns	Jan 30, 2009	View
RMO No. 03-2009	Amends and consolidates the guidelines in the conduct of surveillance and stock-taking activities, and implements the administrative sanction of suspension and temporary closure of business	Jan 23, 2009	View
RMO No. 02-2009	Re-institutionalizes the Management Committee and defines its functions and duties	Jan 7, 2009	View
RMO No. 27-2008	Amends RMO No. 20-2007 to synchronize procedures prescribed therein with requirements under RR No. 30-2002, as amended by RR No. 8-2004, relative to the exercise of the compromise power of the BIR	Jul 18, 2008	View
RMO No. 24-2008	Provides the policies and guidelines for the development, investigation and prosecution of cases under the Run After Tax Evaders Program of the BIR	Jun 11, 2008	View