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Showing 101 results: Memorandum Orders on VAT
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMO No. 54-2019 | Modifies the Alphanumeric Tax Code (ATC) for Value-Added Tax under Revenue Regulations No. 8-2002 | Oct 31, 2019 | View |
| RMO No. 38-2019 | Clarifies the Tax Exemption of Non-Stock, Non-Profit Corporations under Section 30 of the National Internal Revenue Code of 1997, as Amended | Jul 24, 2019 | View |
| RMO No. 32-2019 | Amends further certain provisions of Revenue Memorandum Order (RMO) No. 32-2018, as amended by RMO No. 34-2018 | Jun 26, 2019 | View |
| RMO No. 25-2019 | Prescribes 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 Code | May 16, 2019 | View |
| RMO No. 22-2019 | Modifies the Alphanumeric Tax Code for Percentage Taxes in BIR Form Nos. 2551M/2551Q pursuant to the implementation of RA No. 10963 (TRAIN Act) | May 3, 2019 | View |
| RMO No. 10-2019 | Grants Value-Added Tax privileges to resident foreign missions, their qualified personnel and the dependents of the latter | Feb 12, 2019 | View |
| RMO No. 8-2019 | Prescribes the policies, guidelines and procedures in the Certification of Electronic Tax Return Filing and/or Payment Solutions | Feb 8, 2019 | View |
| RMO No. 48-2018 | Prescribes additional cases to be covered by Tax Verification Notice | Nov 5, 2018 | View |
| RMO No. 42-2018 | Amends 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 Taxpayers | Sep 12, 2018 | View |
| RMO No. 34-2018 | Amends 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 audit | Jul 27, 2018 | View |
| RMO No. 32-2018 | Prescribes the audit/investigation of individual and non-individual taxpayers by the Regional Assessment Divisions | Jul 11, 2018 | View |
| RMO No. 23-2018 | Prescribes the policies, guidelines and procedures in the availment of the eight percent (8%) Income Tax Rate option for individuals earning from self-employment and/or practice of professions | May 21, 2018 | View |
| RMO No. 16-2017 | Amends certain provisions of RMO No. 5-2004 particularly on the application, processing and issuance of ATRIG on importation of wheat by millers and traders relative to the advance payment of Value-Added Tax on the sale of flour | Jul 21, 2017 | View |
| RMO No. 14-2017 | Prescribes the 2017 Collection Target from Audit and the basis for the computation of the audit goal | Jun 13, 2017 | View |
| RMO No. 59-2016 | Prescribes the policies on the conduct of issue-based audit under the VAT Audit Program | Sep 21, 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. 19-2015 | Prescribes the BIR Audit Program | Sep 18, 2015 | View |
| RMO No. 16-2015 | Amends RMO No. 19-2012 re: Value-Added Tax Audit Program of the Large Taxpayers Service | Aug 14, 2015 | View |
| RMO No. 38-2014 | Prescribes the uniform policies and guidelines on the implementation of cash disbursements for tax refunds thru the Trust Receipts Fund | Dec 9, 2014 | View |
| RMO No. 20-2014 | Amends RMO No. 22-2000, as amended by RMO No. 12-2001, and further amended by RMO No. 4-2002, on the implementation of the Taxpayers’ Account Management Program (TAMP) in harmony with RMO No. 41-2011 | May 19, 2014 | View |
| RMO No. 16-2014 | Reiterates and prescribes certain policies relative to the VAT Audit Program | Apr 3, 2014 | View |
| RMO No. 27-2013 | Amends the 2012 Value-Added Tax (VAT) Audit Program | Oct 11, 2013 | View |
| RMO No. 05-2013 | Prescribes the procedures and guidelines on the redemption of Notice of Payment Schedule relative to the implementation of the VAT TCC Monetization Program | Mar 21, 2013 | View |
| RMO No. 21-2012 | Prescribes 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 BIR | Sep 10, 2012 | View |
| RMO No. 20-2012 | Prescribes the policies and procedures for the implementation of the 2012 Value-Added Tax Audit Program | Sep 5, 2012 | View |