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 65 results: Memorandum Orders on Government payments

BIR issuances
No. of Issuance Subject Date of Issue Action
RMO No. 16-2002Prescribes the policies and procedures in the investigation of internal revenue tax liabilities of Local Government Units for Year 2001 and the 1st and 2nd Quarters of Calendar Year 2002Jun 27, 2002View
RMO No. 14-2002Prescribes the policies and guidelines in implementing the Memorandum of Agreement entered into by and among the Department of Finance, Bureau of Internal Revenue, Department of Interior and Local Government, League of Provinces of the Philippines, League of Cities of the Philippines, League of Municipalities of the Philippines and the Liga ng mga Barangay sa Pilipinas on the commitment of all parties to help one another in the implementation of strategies to enhance their tax enforcement and collection efforts by utilizing all available resources necessary in the pursuit of these objectivesMay 20, 2002View
RMO No. 35-2001Suspends the conduct of tax audit, examination, investigation and/or verification of taxpayers' books of accounts and records effective December 18, 2001 up to January 15, 2002Dec 21, 2001View
RMO No. 27-2001Amends the policies and procedures for the processing and monitoring of Withholding Tax payments from National Government AgenciesOct 25, 2001View
RMO No. 37-2000Prescribes the guidelines and procedures in the computation of the share of Local Government Units in the 2% Special Privilege Taxes collected by the BIR from Mini-Hydroelectric Power DevelopersSep 8, 2000View
RMO No. 16-2000Prescribes the policies and procedures for the processing and monitoring of withholding tax payments from National Government AgenciesMay 12, 2000View
RMO No. 06-2000Prescribes the strategies and activities for the year-round dialogue with taxpayers and tax information/education campaign of the BureauFeb 29, 2000View
RMO No. 88-99Prescribes the policies and procedures on the monitoring and verification of government offices' compliance with the withholding tax requirementsDec 10, 1999View
RMO No. 54-99Prescribes the policies and guidelines in the requisition and procurement of equipment and semi-expendable propertyJul 9, 1999View
RMO No. 18-99Prescribes the strategies and activities for the 1999 taxpayer dialogue and information/education campaign of the BIRMar 4, 1999View
RMO No. 08-99Prescribes the preparation and submission of the Annual Procurement Program by all heads of offices and projectsJan 27, 1999View
RMO No. 88-98Delegates the authority of approving Certification by Procurement Officer on the unavailability of suitable substitutes of exclusively manufactured or distributed supplies/materialsDec 9, 1998View
RMO No. 80-98Prescribes the policies and procedures on the transmittal and centralized processing of the Annual Information Return on Income Tax Withheld on Compensation, Expanded and Final Withholding Taxes (BIR Form No. 1743-IR or 1604) and the monthly Remittance Return of Internal Revenue Taxes on Government Money Payments (BIR Form No. 750AV or 1600)Nov 9, 1998View
RMO No. 70-98Amends RMO NO. 14-98 by identifying the government officials designated as withholding agentsSep 10, 1998View
RMO No. 14-98Prescribes the policies and guidelines to implement RR No. 10-97 which designates government officials as withholding agentsFeb 19, 1998View