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 88 results: Memorandum Orders issued in 2010

BIR issuances
No. of Issuance Subject Date of Issue Action
RMO No. 63-2010Prescribes the manner by which all papers and correspondences for signature by Commissioner Kim S. Jacinto-Henares shall be preparedJul 5, 2010View
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. 61-2010Prescribes the policies and guidelines relative to the BIR 2010 Regional Divisions’ Key Performance Indicators, Accomplishment Reporting and Office Performance EvaluationJun 29, 2010View
RMO No. 60-2010Modifies the description of Alphanumeric Tax Codes for Percentage Tax on winnings and prizes withheld by race track operatorsJun 29, 2010View
RMO No. 59-2010Amends certain reportorial requirements and responsibilities for the Project Rest In PeaceJun 29, 2010View
RMO No. 58-2010Prescribes the CY 2010 Key Performance Indicators for the Large Taxpayers ServiceJun 25, 2010View
RMO No. 57-2010Prescribes the policies and guidelines in the posting of information materials in bulletin boardsJun 18, 2010View
RMO No. 56-2010Allows the use of updated medium for the submission of Summary List of Sales and PurchasesJun 16, 2010View
RMO No. 55-2010Revises the procedures on the issuance of Letters of AuthorityJun 15, 2010View
RMO No. 54-2010Prescribes the supplemental provisions for RMO No. 6-2010 relative to the receipt and stamping of tax returns and payment formsJun 15, 2010View
RMO No. 53-2010Promulgates and implements the Revised Code of Conduct for BIR officials and employeesJun 11, 2010View
RMO No. 52-2010Amends the coverage and date of the Written Competency ExaminationJun 11, 2010View
RMO No. 51-2010Prescribes the policies and guidelines relative to the eComplaint SystemJun 10, 2010View
RMO No. 50-2010Authorizes other Revenue Officers to conduct surveillance activitiesJun 2, 2010View
RMO No. 49-2010Amends RMO No. 12-2010 relative to the Assistant Chiefs’ Challenge SystemJun 2, 2010View
RMO No. 48-2010Defines the new composition of the Committee on Disposal of Accountable Forms in the National OfficeMay 25, 2010View
RMO No. 47-2010Defines the new composition of the Committee to Supervise the Printing of Specialized Accountable FormsMay 25, 2010View
RMO No. 46-2010Modifies the Alphanumeric Tax Code of selected revenue source per Republic Act (RA) No. 8424, as amended by RA No. 9337May 21, 2010View
RMO No. 45-2010Prescribes the revised guidelines in the requests for the production of the books of accounts and/or other records and documents and in the issuance of Subpoena Duces Tecum for failure of taxpayers to comply with the requestsMay 12, 2010View
RMO No. 44-2010Prescribes the policies and guidelines relative to the electronic issuance of Letters of AuthorityMay 12, 2010View
RMO No. 43-2010Prescribes the guidelines and procedures in the preparation of documents by all BIR officesMay 4, 2010View
RMO No. 42-2010Prohibits the issuance of Temporary Restraining Orders on the collection of taxes against the BIR by courts other than the Court of Tax Appeals, the issuance of warrants of distraint and garnishment, and/or levy on final decisions of the BIR on disputed assessments, cases filed before the Court of Tax Appeals, and the sale of property distrained and garnishedMay 4, 2010View
RMO No. 41-2010Prescribes the revised policies, guidelines and procedures in the establishment/revision of the schedule of zonal values of real properties within the jurisdiction of the Revenue District Offices and for other purposesApr 26, 2010View
RMO No. 40-2010Prescribes the policies and guidelines in the recruitment and designation of private appraiser members to the Regional Executive and Technical Committees on real property valuationApr 23, 2010View
RMO No. 39-2010Prescribes the guidelines for the accreditation of Continuing Professional Education (CPE) providers and mandates the number of CPE hours for tax practitioners and agents applying for accreditationApr 13, 2010View