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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 68 results: Memorandum Orders issued in 2016

BIR issuances
No. of Issuance Subject Date of Issue Action
RMO No. 43-2016Amends the guidelines for the issuance of International Carrier's Special Certificate and International Carrier's General CertificateJul 25, 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. 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. 40-2016Reminds the revenue officials and employees on the observance of the "No Gift Policy" in the BIRJul 5, 2016View
RMO No. 39-2016Prescribes the manner by which all papers and correspondences for signature by Commissioner Caesar R. Dulay shall be preparedJul 4, 2016View
RMO No. 38-2016Revokes RMO Nos. 24-2016 and 25-2016 prescribing the investigation of parties in transactions involving the transfer/assignment/sale of propertiesJul 1, 2016View
RMO No. 37-2016Prescribes the guidelines, procedures and requirements in the processing of separation benefit claimsJun 30, 2016View
RMO No. 36-2016Prescribes the policies and procedures in the decentralization of recording and reporting of internal revenue taxes to all Regional Finance and Collection DivisionsJun 30, 2016View
RMO No. 35-2016Prescribes the use of the new revised Consolidated Warrant of Distraint and/or Levy Status Report with Monthly Consolidated List of Seized PropertiesJun 30, 2016View
RMO No. 34-2016Amends the prescribed format for the Notice of Denial that shall be prepared by concerned Regional Offices relative to Applications for Compromise Settlement and/or Abatement of PenaltiesJun 30, 2016View
RMO No. 33-2016Prescribes the uniform procedures for the implementation of Internal Revenue Stamp Integrated System (IRSIS)Jun 30, 2016View
RMO No. 32-2016Further clarifies and amends certain policies, guidelines and procedures in the issuance of importer/broker clearance certificates relative to the accreditation as importer/customs brokerJun 29, 2016View
RMO No. 31-2016Amends RMO No. 13-2014 particularly on the public auction sale of absolutely forfeited and seized propertiesJun 29, 2016View
RMO No. 30-2016Prescribes the guidelines, policies and procedures for replacement of spoiled/bad order and factory defected internal revenue stamps under the Internal Revenue Stamps Integrated System (IRSIS)Jun 28, 2016View
RMO No. 29-2016Revises the guidelines and procedures in the designation, assignment of Revenue Collection Officers (RCO) codes and issuance of fidelity bonds for RCOs authorized to accept tax returns and collect tax paymentsJun 27, 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. 26-2016Prescribes the policies and guidelines in handling disputed assessmentsJun 14, 2016View
RMO No. 25-2016Supplements the rules on the investigation of parties in transactions involving transfer/assignment/sale of propertiesJun 14, 2016View
RMO No. 24-2016Prescribes the investigation of parties in transactions involving transfer/assignment/sale of propertiesJun 8, 2016View
RMO No. 23-2016Prescribes internal rules and procedures on the rendition of overtime services of BIR personnelJun 8, 2016View
RMO No. 22-2016Prescribes the policies and procedures for the issuance of Electronic Certificate Authorizing Registration (eCAR)Jun 1, 2016View
RMO No. 21-2016Prescribes the policies, guidelines and procedures on the use of official cellular phones and payment of monthly billingsMay 26, 2016View
RMO No. 20-2016Updates the guidelines and procedures in maintaining the records of accountabilities of Revenue Officers and employees on issued, transferred and returned furniture, equipment, vehicle and other semi-expendable propertiesMay 19, 2016View
RMO No. 19-2016Further amends RMO No. 2-2014, prescribing the use of the revised Taxpayer Type Classification and adopting the latest 2009 Philippine Standard Industrial Classification (PSIC) and 2012 Philippine Standard Occupational Classification (PSOC)May 17, 2016View