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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 59 results: Memorandum Orders issued in 2022

BIR issuances
No. of Issuance Subject Date of Issue Action
RMO No. 34-2022Prescribes the revised guidelines and procedures in the processing of Authorized Agent Bank's request for refund of over-remittance of tax collectionsSep 1, 2022View
RMO No. 33-2022Amends the FOI templates (Annex A, B and C) prescribed in Revenue Memorandum Order (RMO) No. 35-2021 relative to the Submission of Freedom of Information (FOI) ReportsJul 14, 2022View
RMO No. 32-2022Prescribes the manner by which all papers and correspondences for signature by Commissioner Lilia Catris Guillermo shall be preparedJul 5, 2022View
RMO No. 31-2022Prescribes the policies, guidelines and procedures in the accomplishment reporting on BIR Programs and ProjectsJun 15, 2022View
RMO No. 30-2022Amends RMO No. 16-2022 on the allocation of the CY 2022 BIR Collection Goal (By Implementing Office)Jun 9, 2022View
RMO No. 29-2022Prescribes the policies and guidelines in the conduct of public auction of distrained personal properties, seized/levied real properties and acquired personal and real assetsMay 26, 2022View
RMO No. 28-2022Prescribes the BIR’s Enhanced Program on Awards and Incentives for Service Excellence (Enhanced PRAISE)May 24, 2022View
RMO No. 27-2022Amends the Reporting and Evaluation of Accomplishments of RDOs under the Taxpayer Awareness ProgramMay 19, 2022View
RMO No. 26-2022Prescribes the policies, guidelines and procedures in the Application for Revalidation of Tax Credit CertificatesApr 29, 2022View
RMO No. 25-2022Prescribes the BIR Operational Key Performance Indicators for the Revenue Regions, Large Taxpayers Service and Revenue District OfficesApr 28, 2022View
RMO No. 24-2022Drops the Alphanumeric Tax Code (ATC) for revenue source under RA No. 9505 (Personal Equity and Retirement Account Act of 2008)Apr 28, 2022View
RMO No. 23-2022Prescribes the standard format in the numbering of deficiency tax assessment notices pursuant to RR No. 12-99, as amended and RMC No. 3-2022Apr 27, 2022View
RMO No. 22-2022Amends certain provisions of RMO No. 9-2022 (Use of Video Conference Hearing as Alternative Mode to Face-to-Face Formal Investigation/Hearing for Administrative Cases, amendment to RMO No. 19-2011)Apr 4, 2022View
RMO No. 21-2022Prescribes the guidelines and procedures in the implementation of Monitoring and Managing Administrative Cases (MMAC) in the Bureau of Internal Revenue (BIR)Apr 1, 2022View
RMO No. 20-2022Prescribes the modified guidelines and procedures in the issuance of Authority to Release Imported Goods (ATRIG) for Value-Added Tax (VAT)-Exempt Drugs and Medicines covered under Section 109(AA) of the National Internal Revenue Code of 1997 (Tax Code), as amended by RA No. 11534Mar 31, 2022View
RMO No. 19-2022Creates Alphanumeric Tax Code (ATC) for Philippine Offshore Gaming Operations (POGO) pursuant to the implementation of RA No. 11590Mar 30, 2022View
RMO No. 18-2022Modifies Alphanumeric Tax Code (ATC) of selected revenue source under RA No. 10963 (TRAIN Act)Mar 30, 2022View
RMO No. 17-2022Prescribes the policies and procedures in the issuance of Tax Credit Certificate arising from Personal Equity Retirement Account (PERA) and its utilization using the ePERA systemMar 17, 2022View
RMO No. 16-2022Prescribes the CY 2022 BIR collection goal by implementing officeMar 15, 2022View
RMO No. 15-2022Prescribes the Contest Mechanics for the conduct of "2022 Tax Campaign" Video Making ContestMar 10, 2022View
RMO No. 14-2022Amends RMO No. 40-2020 relative to the revised guidelines and procedures in the processing of Clearances in the National Office and Regional/District OfficesFeb 17, 2022View
RMO No. 13-2022Amends the provisions of RMO No. 56-2019 on the initial recording of internal revenue tax collections through Authorized Agent Banks, and RMO No. 36-2016 on the preparation of BIR Form No. 12.09 for taxes collected by Revenue Collection OfficersFeb 16, 2022View
RMO No. 12-2022Prescribes the guidelines in the processing and issuance of digitalized Request of Certificate of Employment (COE) and Service Record (SR)Feb 7, 2022View
RMO No. 11-2022Prescribes the guidelines in the processing and issuance of Certificate of Employment (COE) and Service Record (SR)Feb 7, 2022View
RMO No. 10-2022Prescribes the updated List of Reportorial Requirements under the Client Support ServiceFeb 3, 2022View