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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 48 results: Memorandum Orders issued in 2020

BIR issuances
No. of Issuance Subject Date of Issue Action
RMO No. 23-2020Clarifies the issuance of Authority to Release Imported Goods for VAT Exemption on sale and importation of prescription drugs and medicines pursuant to Section 1 of RA No. 11467, further amending Section 109 (AA) of the NIRC of 1997, as amended, and as implemented in Revenue Regulations No. 18-2020Jul 15, 2020View
RMO No. 22-2020Prescribes the policies, guidelines and procedures in the handling/resolution of complaints received through the 8888 Citizens' Complaints Center, Presidential Complaint Center, BIR eComplaint System, Contact Center ng Bayan, Anti-Red Tape Authority and other Feedback MechanismsJul 14, 2020View
RMO No. 21-2020Prescribes the policies, guidelines and procedures for the inspection or supervision of the destruction/disposal and determination of deductible expense pertaining to inventory of goods/assets which have been declared as waste or obsoleteJul 10, 2020View
RMO No. 20-2020Creates and modifies the Alphanumeric Tax Code (ATC) for Excise Tax on Tobacco Products, Heated Tobacco Products and Vapor Products pursuant to the implementation of Republic Act Nos. 11346, 11467 and 10351Jul 8, 2020View
RMO No. 19-2020Consolidates the policies and procedures governing the grant of Study Leave for BIR personnelJul 7, 2020View
RMO No. 18-2020Prescribes the revised policies and procedures in all official learning and development programs from external learning institutionsJul 3, 2020View
RMO No. 17-2020Amends Annex A of RMO No. 5-2020 prescribing the BIR Operational Key Performance Indicators for CY 2020Jul 3, 2020View
RMO No. 16-2020Amends RMO No. 12-2020 relative to the allocation of the CY 2020 BIR Collection Goal by Implementing OfficeJun 16, 2020View
RMO No. 15-2020Prescribes the updated procedures in the acceptance of property donations to the BIR pursuant to RDAO No. 4-2010, as amended by RDAO NO. 4-2019Jun 3, 2020View
RMO No. 14-2020Prescribes the guidelines for the implementation of Occupational Safety and Health Standards for the Public Sector in the BIRMay 28, 2020View
RMO No. 13-2020Amends RMO No. 1-2019 relative to the guidelines and procedures in the conduct of the Annual search for the BIR's Best Employee for Service Excellence and Public Trust (BIR's BEST)May 26, 2020View
RMO No. 12-2020Amends the allocation of the CY 2020 BIR Collection Goal by Implementing OfficeApr 27, 2020View
RMO No. 11-2020Amends certain provisions of RMO No. 28-2017 re: guidelines and procedures in the implementation of RA No. 9505 (Personal Equity and Retirement Account [PERA] Act of 2008)Apr 20, 2020View
RMO No. 10-2020Prescribes the policies and guidelines relative to the ATRIG requirements of all goods imported under Section 4, Paragraph (o) of " Bayanihan to Heal as One Act"Mar 30, 2020View
RMO No. 9-2020Prescribes the guidelines in the preparation of the BIR Weekender BriefsMar 3, 2020View
RMO No. 8-2020Amends RMO No. 29-2006 on the implementing guidelines and procedures in the conduct of exit survey for revenue officials and employees who are to be separated from the service and the inclusion of exit interviewFeb 26, 2020View
RMO No. 7-2020Prescribes the policies and guidelines in the audit/investigation of cooperativesFeb 18, 2020View
RMO No. 6-2020Modifies the Alphanumeric Tax Code for Value-Added Tax pursuant to Revenue Regulations No. 10-2004 (re-imposing the Gross Receipts Tax on other non-bank financial intermediaries beginning January 1, 2004 which include pawnshops)Feb 6, 2020View
RMO No. 5-2020Prescribes the Operational Key Performance Indicators (KPIs) for CY 2020Feb 5, 2020View
RMO No. 4-2020Prescribes the guidelines in the handling of formal charges and regional decisions by the Legal DivisionJan 24, 2020View
RMO No. 3-2020Amends Annex A of RMO No. 52-2019 relative to the Agency Performance Indicators and Targets for CYs 2019-2023Jan 21, 2020View
RMO No. 2-2020Allocates the CY 2020 BIR collection goal by implementing officeJan 16, 2020View
RMO No. 1-2020Promulgates the Data Privacy Manual of the BIRJan 15, 2020View