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.

AllRevenue RegulationsMemorandum CircularsMemorandum OrdersAdvisories (coming soon)Rulings (coming soon)Court Cases (coming soon)
Clear filters

Showing 124 results: Memorandum Orders on Registration

BIR issuances
No. of Issuance Subject Date of Issue Action
RMO No. 55-2019Amends certain portions of RMO No. 37-2019 relative to the prescribed policies, guidelines and procedures on the registration of employeesNov 6, 2019View
RMO No. 51-2019Prescribes the guidelines and procedures for the processing and issuance of Tax Residency CertificateOct 22, 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. 37-2019Amends the policies, guidelines and procedures on the registration of employees earning purely compensation income, transfer of registration of employees, update of registration of information and issuance of TIN cardJul 23, 2019View
RMO No. 33-2019Prescribes the policies, guidelines and procedures in the processing and monitoring of Estate Tax Amnesty availment pursuant to RA No. 11213 (Tax Amnesty Act) and issuance of the corresponding Electronic Certificates Authorizing Registration (eCARs)Jun 27, 2019View
RMO No. 28-2019Prescribes the policies and guidelines on the registration requirements of foreign nationalsMay 31, 2019View
RMO No. 2-2019Declares the TIN Card (BIR Form 1931) as accountable formJan 3, 2019View
RMO No. 47-2018Terminates the preparation and submission of the Monthly Report on Registration and Remittance of Withholding Taxes (BIR Form No. W7) and Accomplishment Report on Pre-Audited Withholding Tax Returns (BIR Form No. W8)Oct 26, 2018View
RMO No. 40-2018Amends pertinent provisons of RMO No. 24-2017 relative to the guidelines and procedures on the use and maintenance of the BIR Dormitory in the National and Regional OfficesSep 3, 2018View
RMO No. 19-2018Revises the policies, guidelines and procedures in registering new business prescribed under Revenue Memorandum Order (RMO) No. 6-2018Apr 25, 2018View
RMO No. 15-2018Prescribes the policies, guidelines and procedures in the implementation of the post evaluation of the Cash Register Machines (CRM), Point-of-Sale (POS) machines and other Sales Receipting System Software including the extraction of data from Electronic Sales (eSales) Journal and Z-ReadingMar 14, 2018View
RMO No. 06-2018Provides policies and guidelines in the enhancement of the frontline services in compliance with the Ease of Doing Business and implementation of the Revised Citizen's CharterJan 18, 2018View
RMO No. 02-2018Prescribes the guidelines and procedures in implementing RA No. 10693 (Microfinance NGOs Act)Jan 10, 2018View
RMO No. 32-2017Amends pertinent provisions of RMO No.51-2010 on the eComplaint SystemNov 27, 2017View
RMO No. 30-2017Amends certain provision of RMO No. 55-2016 relative to the signatories of Electronic Certificate Authorizing Registration (eCAR)Nov 6, 2017View
RMO No. 25-2017Prescribes the guidelines, policies and procedures in the transfer of data and records in the Integrated Tax Systems (ITS)/Electronic Tax Information System (eTIS) and other administrative and reportorial requirements for compliance by newly enlisted/transferred Large TaxpayersOct 4, 2017View
RMO No. 18-2017Prescribes the policies, guidelines and procedures for tagging/classifying inactive business taxpayersAug 14, 2017View
RMO No. 15-2017Prescribes the additional content for the BIR Employees Portal and the revised guidelines to access its contentJun 13, 2017View
RMO No. 12-2017Prescribes the guidelines and procedure to streamline the process and issuance of Certificate of Tax Exemption (CTE) and Electronic Certificate Authorizing Registration (eCAR) for transfers of raw lands to community/ homeowners associations for socialized housing projects under RA No. 7279 (Urban Development and Housing Act of 1992)May 16, 2017View
RMO No. 05-2017Prescribes the functional guidelines relative to the implementation of the Taxpayer Registration System (TRS) under the Electronic Tax Information System-1 (eTIS-1)Feb 17, 2017View
RMO No. 65-2016Prescribes the guidelines and procedures to streamline the process and issuance to the National Housing Authority of Certificate of Tax Exemption and electronic Certificate Authorizing Registration of transfer of raw lands intended for socialized housing projectsDec 6, 2016View
RMO No. 55-2016Amends certain provisions of RMO No. 15-2003, as amended by RMO No. 22-2016, relative to the processing of Electronic Certificate Authorizing Registration (eCAR) and its signatoriesSep 2, 2016View
RMO No. 41-2016Reiterates the provisions of RMC No. 39-2015 re: "Updated BIR Citizens Charter as Consolidated" and RMC No. 80-2012 re: "Strict Adherence to ARTA Provision on Accessing Frontline Services" on Certificates Authorizing Registration issuanceJul 14, 2016View
RMO No. 26-2016Prescribes the policies and guidelines in handling disputed assessmentsJun 14, 2016View
RMO No. 22-2016Prescribes the policies and procedures for the issuance of Electronic Certificate Authorizing Registration (eCAR)Jun 1, 2016View