Tax Resources PH icon

TAX RESOURCES PH

Tax resources for Filipinos

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 351 results: Memorandum Orders on Assessment and audit

BIR issuances
No. of Issuance Subject Date of Issue Action
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. 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. 9-2022Prescribes the policies and procedures on the use of Video Conference Hearing as alternative mode to face-to-face formal investigation/hearing for administrative casesJan 21, 2022View
RMO No. 2-2022Amends portions of RMO No. 10-2021 relative to the prescribed Standard Success Indicators for the Regional DivisionsJan 14, 2022View
RMO No. 36-2021Prescribes the supplemental guidelines on the grant of the FY 2021 Performance-Based Bonus (PBB) per Administrative Order No. 25 IATF-MC No. 2021-2 and amends certain portions in RMO No. 31-2021Dec 15, 2021View
RMO No. 29-2021Directs BIR offices to monitor and verify the tax compliance of online merchants, social media influencers and other businesses operating in digital platformsOct 29, 2021View
RMO No. 28-2021Amends certain provisions of RMO No. 22-2020 relative to the policies, guidelines and procedures in the handling/resolution of concerns/complaints received thru the 8888 Citizen's Complaint Center, Presidential Complaint Center, BIR eComplaint System, Contact Center ng Bayan, Anti-Red Tape Authority and other feedback mechanismsOct 26, 2021View
RMO No. 18-2021Prescribes the BIR Operational Key Performance Indicators (KPIs) for CY 2021Jun 2, 2021View
RMO No. 9-2021Prescribes the simplified guidelines and procedures on the use of Computerized Accounting System (CAS), Computerized Book of Accounts (CBA), and/or its Components, including Electronic Storage System (ESS), Middleware and Other Similar SystemsFeb 19, 2021View
RMO No. 8-2021Provides new policies and procedures in the issuance of the Notice of Denial of the Application for Compromise Settlement cases by the concerned Regional Offices as well as the issuance of the Authority to Cancel Assessment and Certificate of Approval for Applications duly approved by the National Evaluation BoardFeb 17, 2021View
RMO No. 4-2021Consolidates the policies and guidelines in the monitoring of attendance and leave management amending RMO No. 28-2008, as amended by RMO No. 21-2011Jan 6, 2021View
RMO No. 1-2021Prescribes the revised Office Audit Threshold for cases to be audited/investigated by the Office Audit Section of the Assesment Divisions in the Regional Offices.Jan 4, 2021View
RMO No. 47-2020Consolidates and updates the guidelines and procedures on the processing of claims for Value-Added Tax Credit/Refund, except those under the authority and jurisdiction of the Legal GroupDec 23, 2020View
RMO No. 43-2020Streamlines the process of issuing Tax Residency Certificates (TRCs), amending RMO No. 51-2019Dec 1, 2020View
RMO No. 40-2020Prescribes the revised guidelines and procedures in the processing and issuance of clearances in the National Office and Regional/District OfficesNov 23, 2020View
RMO No. 39-2020Prescribes the policies, guidelines and procedures in the processing of applications for Voluntary Assessment and Payment Program (VAPP) pursuant to Revenue Regulations No. 21-2020Oct 26, 2020View
RMO No. 35-2020Prescribes the policies, guidelines and procedures in providing Regional Technical SupportOct 13, 2020View
RMO No. 34-2020Creates the Alphanumeric Tax Code (ATC) for Voluntary Assessment and Payment Program pursuant to the implementation of Revenue Regulations No. 21-2020 (Voluntary Assessment and Payment Program for Taxable Year 2018 Under Certain Conditions)Oct 6, 2020View
RMO No. 26-2020Prescribes the use of the revised Exchange of Information Manual, amending for this purpose Revenue Memorandum Order Nos. 2-2013 and 3-2013Aug 11, 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. 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