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 67 results: Memorandum Orders on Excise tax

BIR issuances
No. of Issuance Subject Date of Issue Action
RMO No. 02-2006Amends RMO No. 7-2005 by renaming, creating and dropping certain Alphanumeric Tax Codes and revising the rates and bases of Excise Tax on tobacco and alcohol productsJan 16, 2006View
RMO No. 07-2005Renames/creates Alphanumeric Tax Codes for alcohol and tobacco products with the corresponding revised Excise Tax rates effective January 1, 2005Apr 11, 2005View
RMO No. 09-2004Creates and drops the ATCs of selected revenue sources subject to Excise Tax as specified in the OrderMar 10, 2004View
RMO No. 38-2003Prescribes the uniform guidelines and procedures in the processing of various permits for Excise Tax purposesNov 17, 2003View
RMO No. 06-2003Prescribes the guidelines and procedures on the establishment of current net retail prices of new brands of cigarettes and alcohol productsMar 13, 2003View
RMO No. 35-2002Prescribes the guidelines and procedures in the processing and issuance of Authority to Release Imported Goods (ATRIG) for Excise and Value-Added Tax PurposesDec 11, 2002View
RMO No. 23-2002Prescribes the guidelines and procedures in the implementation of the Voluntary Assessment and Abatement Program (VAAP) of the BIROct 1, 2002View
RMO No. 30-2000Prescribes the Year 2000 Audit Program for Excise TaxpayersAug 17, 2000View
RMO No. 21-2000Prescribes the policies and procedures in the processing and approval of taxpayer's application for permit to adopt computerized accounting system and its componentsAug 3, 2000View
RMO No. 12-2000Prescribes the policies and procedures in the conduct of written qualifying examinations for Group Supervisors (Assessment and Enforcement) who may be assigned to the Large Taxpayers Service, the Excise Taxpayers Service or the Enforcement ServiceApr 27, 2000View
RMO No. 07-2000Prescribes the policies and guidelines in the generation of the annual top individual and corporate income taxpayersMar 20, 2000View
RMO No. 77-99Prescribes the guidelines and procedures in the administration of the qualifying examination for Revenue Officers who will conduct the audit of excise taxpayersOct 4, 1999View
RMO No. 55-99Prescribes the procedures and documentary requirements in the importation of articles subject to Excise Tax, as well as the raw materials and apparatus or mechanical contrivances specially used for the manufacture thereofJul 12, 1999View
RMO No. 99-98Prescribes the procedures for the filing of excise tax returns and payment of excise taxes on petroleum products, including the use of Reimbursement Certificates-Tax Debit Memo in the payment of said taxesDec 29, 1998View
RMO No. 90-98Prescribes the payment of printing costs of BIR labels for wines, spirits and other alcohol products being charged by the authorized printerDec 11, 1998View
RMO No. 87-98Prescribes the policies and procedures for the preparation and submission of the 1999 Work Plan of ActivitiesDec 7, 1998View
RMO No. 77-98Prescribes the guidelines and procedures on the issuance and utilization of the Oil Firms' Reimbursement Certificate and Reimbursement Certificate – Tax Debit MemoOct 14, 1998View