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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 2025

BIR issuances
No. of Issuance Subject Date of Issue Action
RMO No. 23-2025Appropriate Filing of Criminal Actions Arising from Administrative Complaint and Official ReportApr 30, 2025View
RMO No. 22-2025Amending the Guidelines in the Processing and Issuance of Certificate of Tax Exemption under Revenue Memorandum Order No. 38-2019 Entitled as "Tax Exemption of Non-Stock, Non-Profit Corporations Under Section 30 of the National Internal Revenue Code of 1997, as Amended"Apr 29, 2025View
RMO No. 21-2025Amending portion of RMO No. 5-2025 which prescribes the Agency Performance Indicators and Targets for CY 2025-2028Apr 28, 2025View
RMO No. 20-2025Policies and Procedures in Processing One-Time Transaction (ONETT) of Cannot be Located (CBL) TaxpayersApr 24, 2025View
RMO No. 19-2025Creation of Alphanumeric Tax Code (ATC) of Selected Revenue Source under Revenue Regulations (RR) No. 007-2025Apr 15, 2025View
RMO No. 18-2025Modification, Dropping and Creation of Alphanumeric Tax Code of selected revenue source under RA No. 12066 (CREATE MORE) ActApr 10, 2025View
RMO No. 17-2025BIR Operational Key Performance Indicators for CY 2025Mar 24, 2025View
RMO No. 16-2025Amendments on Revenue Memorandum Order No. 23-2021 on Guidelines and Procedures on Digital/Online Learning in the Bureau of Internal RevenueMar 21, 2025View
RMO No. 15-2025Policies and Procedures on Recording of Collections, Tax Receivables and Acquired Assets in Compliance with Reportorial Requirements of the Commission on Audit – Governing Accounting StandardsMar 21, 2025View
RMO No. 14-2025CY 2025 BIR Collection Goal Allocation, By Implementing Office Based on FY 2025 Budget of Expenditures and Sources of Financing (BESF), Development Budget Coordination Committee (DBCC) Ad Referendum dated June 27, 2024Mar 20, 2025View
RMO No. 13-2025Creation of Alphanumeric Tax Code (ATC) for Value-Added Tax (VAT) and Final Withholding VAT on Digital Services from Non-Resident Digital Service ProviderMar 19, 2025View
RMO No. 12-2025Updated Policies and Procedures in Processing One-Time Transaction (ONETT)Mar 6, 2025View
RMO No. 11-2025Revised BIR Form No. 0044 (Request for System Access/Access Revocation)Mar 5, 2025View
RMO No. 10-2025Policies and Guidelines on the Use of BIR Internet Browsing FacilitiesMar 4, 2025View
RMO No. 9-2025Creation of Alphanumeric Tax Code of Selected Revenue Source under Revenue Regulations (RR) No. 2-1998Feb 27, 2025View
RMO No. 8-2025Amends Certain Provisions and Procedures Under Revenue Memorandum Order (RMO) No. 25-2024 in the Processing of Tax Credit or Refund of Excess/Unutilized Creditable Withholding Taxes (CWT) on Income Pursuant to Section 76(C), in relation to Sections 204(C) and 229 of the National Internal Revenue Code of 1997, as Amended (Tax Code)Feb 19, 2025View
RMO No. 7-2025Further Amending Revenue Memorandum Order No. 1-2021, as Amended, Prescribing the Gross Sales Threshold for Cases to be Audited/Investigated by the Office Audit Section of the Assessment Divisions in Regional OfficesFeb 7, 2025View
RMO No. 6-2025Providing the work-around guidelines and procedures in the utilization of the Mobile Revenue Collection Officers System using tablets/desktop computers/laptops and printers and amending certain provisions of RMO No. 8-2013 particularly on the use of Collection Officer Receipting DeviceJan 30, 2025View
RMO No. 5-2025Prescribes the Agency Performance Indicators and Targets for CY 2025-2028Jan 22, 2025View
RMO No. 4-2025Policies and Guidelines in the Reporting of Cannot be Located (CBL) Taxpayers and Procedures in Handling the Cases Pertaining TheretoJan 14, 2025View
RMO No. 3-2025Guidelines and Procedures on the Payment of Monthly Communication Expenses (MCE) Pursuant to Department of Budget and Management (DBM) Budget Circular (BC) No. 2024-2 dated August 2, 2024Jan 13, 2025View
RMO No. 2-2025Policies, guidelines and procedures in the processing and issuance of Tax Clearance Certificate for Final Settlement of Government Contracts (TCFG)Jan 6, 2025View
RMO No. 1-2025Processing of request for documents from Securities and Exchange Commission (SEC) in relation to the Memorandum of Agreement (MOA) and Data Sharing Agreement (DSA) between BIR and SEC.Jan 3, 2025View