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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 114 results: Memorandum Orders on Withholding tax

BIR issuances
No. of Issuance Subject Date of Issue Action
RMO No. 16-2019Modifies the Alphanumeric Tax Code for Withholding Taxes in BIR Form No. 1601-EQ pursuant to RR No. 1-2019Apr 11, 2019View
RMO No. 5-2019Modifies the Alphanumeric Tax Code for Compensation Income under RA No. 10963 (TRAIN Act) and for Withholding TaxesJan 15, 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. 38-2018Creates, modifies and drops the Alphanumeric Tax Codes (ATCs) of selected revenue source under RA No. 10963 (TRAIN Law)Aug 29, 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. 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
RMO No. 14-2018Creates Alphanumeric Tax Codes (ATCs) for the remittance of Creditable/Final Income Taxes withheld under the TRAIN LawMar 9, 2018View
RMO No. 09-2018Creates and modifies the Alphanumeric Tax Code (ATC) of selected revenue source under RA No. 10963 (TRAIN Act)Feb 6, 2018View
RMO No. 08-2018Allocates the CY 2018 BIR collection goal by implementing officeJan 29, 2018View
RMO No. 03-2018Prescribes the policies and procedures for the use of Computer-Assisted Audit Tools and Techniques (CAATTs) laboratories, and Key Performance Indicators (KPIs) and reporting requirements for CAATTs usageJan 16, 2018View
RMO No. 14-2017Prescribes the 2017 Collection Target from Audit and the basis for the computation of the audit goalJun 13, 2017View
RMO No. 08-2017Prescribes the procedures for claiming tax treaty  benefits for dividend, interest and royalty income of non-resident income earnersMar 28, 2017View
RMO No. 07-2017Allocates the CY 2017 BIR collection goal by implementing officeMar 16, 2017View
RMO No. 66-2016Amends pertinent provisions of RMO No. 26-2011 prescribing the guidelines in the tax treatment of separation benefits received by officials and employees on account of their separation from employment due to death, sickness or other physical disability and the issuance of Certificate of Tax Exemption from Income Tax and Withholding TaxDec 6, 2016View
RMO No. 59-2016Prescribes the policies on the conduct of issue-based audit under the VAT Audit ProgramSep 21, 2016View
RMO No. 42-2016Prescribes the guidelines and procedures in the implementation of Republic Act No. 9505, otherwise known as the Personal Equity and Retirement Account (PERA) Act of 2008Jul 21, 2016View
RMO No. 28-2016Prescribes 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 eCARJun 23, 2016View
RMO No. 27-2016Prescribes the procedures for claiming tax treaty benefits for dividend, interest and royalty income of non-resident income earnersJun 23, 2016View
RMO No. 24-2016Prescribes the investigation of parties in transactions involving transfer/assignment/sale of propertiesJun 8, 2016View
RMO No. 07-2016Prescribes the policies and procedures in the decentralization of processing and issuance of certifications on internal revenue tax payments to all concerned revenue officesFeb 16, 2016View
RMO No. 01-2015Further amends certain provisions of RMO No. 10-2014, as amended by RMO No. 33-2014Jan 7, 2015View
RMO No. 34-2014Clarifies certain provisions of RMO No. 20-2013 on the issuance of Tax Exemption Rulings for qualified non-stock, non-profit corporations and associations under Section 30 of the NIRC of 1997, as amendedSep 18, 2014View
RMO No. 30-2014Prescribes the uniform guidelines and procedures in the remittance of all taxes withheld by National Government Agencies to the Bureau of Internal Revenue through the use of Electronic Tax Remittance Advice SystemAug 14, 2014View
RMO No. 23-2014Clarifies and consolidates the obligations of government agencies, bureaus and instrumentalities as Withholding AgentsJun 20, 2014View
RMO No. 22-2014Precribes supplemental guidelines, policies and procedures in the accreditation of importers and customs brokers as embodied in RMO No. 10-2014Jun 20, 2014View