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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 73 results: Memorandum Orders on Refunds and tax credits

BIR issuances
No. of Issuance Subject Date of Issue Action
RMO No. 10-2019Grants Value-Added Tax privileges to resident foreign missions, their qualified personnel and the dependents of the latterFeb 12, 2019View
RMO No. 48-2018Prescribes additional cases to be covered by Tax Verification NoticeNov 5, 2018View
RMO No. 42-2018Amends certain portion of RMO No. 29-2014 relative to the prescribed uniform format and procedures for the issuance of Certifications on the Existence of Outstanding Tax Liabilities of TaxpayersSep 12, 2018View
RMO No. 34-2018Amends the provision of RMO No. 32-2018 regarding the thresholds and prescribes additional policies and procedures for the issuance of Electronic Letters of Authority (eLAs) for office auditJul 27, 2018View
RMO No. 32-2018Prescribes the audit/investigation of individual and non-individual taxpayers by the Regional Assessment DivisionsJul 11, 2018View
RMO No. 30-2018Prescribes the policy regarding the processing of claims for refund of Capital Gains Tax or Creditable Withholding TaxJul 10, 2018View
RMO No. 20-2018Prescribes the revised policies and procedures on the processing of Tax Credit Certificates (TCCs) for cash conversionMay 3, 2018View
RMO No. 24-2017Prescribes the guidelines and procedures on the use and maintenance of the BIR Dormitory in the National and Regional OfficesOct 4, 2017View
RMO No. 59-2016Prescribes the policies on the conduct of issue-based audit under the VAT Audit ProgramSep 21, 2016View
RMO No. 19-2015Prescribes the BIR Audit ProgramSep 18, 2015View
RMO No. 38-2014Prescribes the uniform policies and guidelines on the implementation of cash disbursements for tax refunds thru the Trust Receipts FundDec 9, 2014View
RMO No. 29-2014Prescribes the uniform format and procedures for the issuance of Certifications on the Existence of Outstanding Tax Liabilities of TaxpayersAug 7, 2014View
RMO No. 09-2014Prescribes guidelines in the processing of requests for rulings with the Law and Legislative DivisionFeb 7, 2014View
RMO No. 05-2013Prescribes the procedures and guidelines on the redemption of Notice of Payment Schedule relative to the implementation of the VAT TCC Monetization ProgramMar 21, 2013View
RMO No. 21-2012Prescribes the policies, guidelines and procedures in the acceptance, processing, evaluation, approval of applications for monetization and issuance of Notice of Payment Schedule of outstanding VAT Tax Credit Certificates solely issued by the BIR and jointly issued by the One-Stop-Shop Inter-Agency Tax Credit and Duty Drawback Center of the Department of Finance and the BIRSep 10, 2012View
RMO No. 19-2012Prescribes the policies and procedures in the Value-Added Tax Audit Program for Large Taxpayers ServiceAug 31, 2012View
RMO No. 37-2011Prescribes the guidelines in the processing of Tax Debit Memo applicationsOct 3, 2011View
RMO No. 62-2010Prescribes the supplemental guidelines on the electronic issuance of Letters of Authority and related audit policies and proceduresJul 1, 2010View
RMO No. 24-2009Creates the Alphanumeric Tax Code (ATC) of selected revenue source per Revenue Regulations No. 2-2009Jul 9, 2009View
RMO No. 19-2009Prescribes the 2009 Audit Program for Revenue District OfficesJun 4, 2009View
RMO No. 12-2007Prescribes the 2007 Audit Program for Revenue District OfficesJul 6, 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. 19-2006Prescribes the guidelines and procedures for the processing of pending claims for tax credit/refund of Excise Tax paid on petroleum productsAug 31, 2006View
RMO No. 15-2006Prescribes the policies and procedures in the implementation of special revalidation covering all outstanding Tax Credit Certificates issued by the BIR and those jointly issued by the One-Stop Shop inter-agency tax credit and Duty Drawback Center and the BIRAug 10, 2006View
RMO No. 11-2006Prescribes the 2006 Audit Program for Revenue District OfficesApr 27, 2006View