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Showing 79 results: Memorandum Orders on Income tax
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMO No. 29-2008 | Further amends RMO No. 17-2008, as amended by RMO No. 26-2008, due to adjustments in the allocation of the CY 2008 BIR collection goal by implementing office affected by delisting/enlisting of taxpayers, and by period affected by non-realization of programmed GDP-real growth rate and implementation of RA No. 9504, among others | Sep 22, 2008 | View |
| RMO No. 20-2008 | Prescribes the guidelines for the preliminary analysis and audit/verification of 2007 internal revenue tax returns and the corresponding tax payments for taxpayers under the Large Taxpayers Service and Revenue Regions/Revenue District Offices | May 23, 2008 | View |
| RMO No. 28-2007 | Prescribes the guidelines and procedures in the transmittal and processing of the Annual Information Return on Income Taxes Withheld on Compensation and Final Withholding Taxes, Annual Information Return of Creditable Taxes Withheld-Expanded/Income Payments Exempt from Withholding Tax and monthly/quarterly/transactional remittance returns with the Monthly Alphalist of Payees and returns required to have Summary Alphalist of Withholding Agents of Income Payments Subjected to Tax Withheld at Source under Revenue Regulations No. 2-2006 and procedures in the extraction, matching, analysis, dissemination, utilization of payor/payees data including monitoring the extent of compliance of withholding agents and income recipients subject to Withholding Tax through the Tax Reconciliation System | Sep 24, 2007 | View |
| RMO No. 14-2007 | Prescribes additional procedures to detect the presence of “Fly-by-Night” taxpayers in the current database of the BIR and to thwart their subsequent request to secure Authority to Print sales invoices/official receipts | Jul 13, 2007 | View |
| RMO No. 12-2007 | Prescribes the 2007 Audit Program for Revenue District Offices | Jul 6, 2007 | View |
| RMO No. 05-2007 | Prescribes the guidelines and procedures on the verification of 2005 tax returns by the Revenue District Offices | Apr 16, 2007 | View |
| RMO No. 11-2006 | Prescribes the 2006 Audit Program for Revenue District Offices | Apr 27, 2006 | View |
| RMO No. 10-2006 | Prescribes the revised guidelines and procedures in the adoption of Electronic Filing and Payment System (eFPS) for computerized Revenue District Offices (RDOs) | Apr 4, 2006 | View |
| RMO No. 22-2005 | Prescribes the guidelines and procedures in the implementation of RR No. 8-2005 on the inclusion as income payments subject to Creditable Withholding Tax of the Manila Electric Company refund to Phase IV customers | Sep 12, 2005 | View |
| RMO No. 20-2005 | Prescribes the policies, guidelines and procedure on the adoption of mobile payment (M-Payment) as an additional mode of payment of certain internal revenue taxes | Aug 12, 2005 | View |
| RMO No. 15-2005 | Prescribes the policies, guidelines and procedures to implement Revenue Regulations No. 4-2005 re: implementing Bangko Sentral ng Pilipinas Circular No. 472 (Sec. 1) requiring all bank borrowers and co-makers to submit latest Income Tax Return and Financial Statement received by BIR | Jun 8, 2005 | View |
| RMO No. 06-2005 | Creates Alphanumeric Tax Codes for income payment subject to creditable withholding taxes | Mar 15, 2005 | View |
| RMO No. 32-2004 | Provides guidelines and enforcement measures to determine the correct tax liability of motels | Jul 6, 2004 | View |
| RMO No. 25-2004 | Extends the Centennial Taxpayers Recognition Program up to June 30, 2004 and expands the program to cover taxpayers using fiscal year reporting ending January 31, 2004 | Jun 7, 2004 | View |
| RMO No. 20-2004 | Presents an erratum to RMO No. 18-2004 relative to the Bureau's Centennial Taxpayers Recognition Program | Apr 6, 2004 | View |
| RMO No. 18-2004 | Further expands the coverage of the Centennial Taxpayers Recognition Program (CTRP) to include individual taxpayers who reported a net loss for Tax Year 2002 | Apr 5, 2004 | View |
| RMO No. 14-2004 | Expands the coverage of the Centennial Taxpayers Recognition Program (CTRP) | Mar 26, 2004 | View |
| RMO No. 10-2004 | Prescribes the operational measures relative to businesses not paying Income Taxes | Mar 10, 2004 | View |
| RMO No. 07-2004 | Specifies the details of the Centennial Taxpayers Recognition Program (CTRP) | Mar 1, 2004 | View |
| RMO No. 13-2002 | Prescribes the policies, guidelines and procedures in the audit/investigation of Year 2000 tax returns of taxpayers under the jurisdiction of the Regional Office | May 16, 2002 | View |
| RMO No. 24-2000 | Prescribes the Year 2000 Audit Program for Revenue District Offices | Aug 4, 2000 | View |
| RMO No. 07-2000 | Prescribes the policies and guidelines in the generation of the annual top individual and corporate income taxpayers | Mar 20, 2000 | View |
| RMO No. 63-99 | Prescribes the adoption of arm's length bargaining standard in the determination of taxable income on inter-company loans or advances | Aug 13, 1999 | View |
| RMO No. 61-99 | Prescribes the guidelines and procedures on the transmittal of BIR Forms 1700 (Annual Income Tax Return for Individuals Earning Purely Compensation) | Jul 19, 1999 | View |
| RMO No. 52-99 | Amends and clarifies the procedures for the processing of income tax returns and refundable tax returns | Jul 9, 1999 | View |