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)
Showing 204 results: Memorandum Orders on Large taxpayers
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMO No. 20-2018 | Prescribes the revised policies and procedures on the processing of Tax Credit Certificates (TCCs) for cash conversion | May 3, 2018 | View |
| RMO No. 15-2018 | Prescribes the policies, guidelines and procedures in the implementation of the post evaluation of the Cash Register Machines (CRM), Point-of-Sale (POS) machines and other Sales Receipting System Software including the extraction of data from Electronic Sales (eSales) Journal and Z-Reading | Mar 14, 2018 | View |
| RMO No. 12-2018 | Prescribes the BIR Operational Key Performance Indicators for CY 2018 | Mar 2, 2018 | View |
| RMO No. 08-2018 | Allocates the CY 2018 BIR collection goal by implementing office | Jan 29, 2018 | View |
| RMO No. 04-2018 | Prescribes the policies and guidelines on the use of a new BIR Service Desk (Centerpoint) System | Jan 16, 2018 | View |
| RMO No. 25-2017 | Prescribes the guidelines, policies and procedures in the transfer of data and records in the Integrated Tax Systems (ITS)/Electronic Tax Information System (eTIS) and other administrative and reportorial requirements for compliance by newly enlisted/transferred Large Taxpayers | Oct 4, 2017 | View |
| RMO No. 20-2017 | Amends RMO No. 82-2010 on the criteria and procedures for attrition of officials and employees of the BIR under RA No. 9335 (Attrition Act of 2005) and its implementing rules and regulations | Sep 14, 2017 | View |
| RMO No. 17-2017 | Prescribes the policies and procedures in monitoring the compliance of top taxpayers in Revenue Regions | Aug 7, 2017 | View |
| RMO No. 16-2017 | Amends certain provisions of RMO No. 5-2004 particularly on the application, processing and issuance of ATRIG on importation of wheat by millers and traders relative to the advance payment of Value-Added Tax on the sale of flour | Jul 21, 2017 | View |
| RMO No. 07-2017 | Allocates the CY 2017 BIR collection goal by implementing office | Mar 16, 2017 | View |
| RMO No. 05-2017 | Prescribes the functional guidelines relative to the implementation of the Taxpayer Registration System (TRS) under the Electronic Tax Information System-1 (eTIS-1) | Feb 17, 2017 | View |
| RMO No. 68-2016 | Delegates the authority for recruitment in the Regional Offices and amends RMO No. 36-2013 re: Strategic Recruitment and Selection Process | Dec 29, 2016 | View |
| RMO No. 64-2016 | Amends certain provision of RMO No. 19-2015 pertaining to audit policies | Nov 14, 2016 | View |
| RMO No. 55-2016 | Amends certain provisions of RMO No. 15-2003, as amended by RMO No. 22-2016, relative to the processing of Electronic Certificate Authorizing Registration (eCAR) and its signatories | Sep 2, 2016 | View |
| RMO No. 45-2016 | Prescribes the timely uploading of collection data from the Authorized Agent Banks and immediate resolution of CBR suspended cases | Aug 3, 2016 | View |
| RMO No. 36-2016 | Prescribes the policies and procedures in the decentralization of recording and reporting of internal revenue taxes to all Regional Finance and Collection Divisions | Jun 30, 2016 | View |
| RMO No. 16-2016 | Prescribes the guidelines and procedures on submission of report on commercials and advertisements through media (television, radio, print and internet/on-line) of candidates in the May 9, 2016 National and Local Elections | May 3, 2016 | View |
| RMO No. 13-2016 | Prescribes additional policies, guidelines and procedures in the processing of application for registration of non-individual taxpayers under the Electronic Tax Information System (eTIS1) – Taxpayer Registration System (TRS) | Apr 14, 2016 | View |
| RMO No. 08-2016 | Amends the provisions of RMO No. 83-2010 by centralizing at the National Office the custody and safekeeping of all original documentary proofs of ownership by the government on absolutely forfeited assets | Mar 3, 2016 | View |
| RMO No. 07-2016 | Prescribes the policies and procedures in the decentralization of processing and issuance of certifications on internal revenue tax payments to all concerned revenue offices | Feb 16, 2016 | View |
| RMO No. 04-2016 | Amends pertinent provisions of RMO No. 20-2007 on the simplified processing of applications for compromise settlement and abatement cases by concerned Regional Offices | Jan 26, 2016 | View |
| RMO No. 02-2016 | Allocates the CY 2016 BIR collection goal by implementing office | Jan 8, 2016 | View |
| RMO No. 25-2015 | Prescribes the policies, guidelines and procedures relative to the determination of compensation for services of Authorized Agent Banks under the Treasury Single Account | Dec 21, 2015 | View |
| RMO No. 24-2015 | Prescribes the submission of report on "The Delivery of Frontline Services" in accordance with the ARTA provisions relative to RMC No. 39-2015 | Dec 8, 2015 | View |
| RMO No. 21-2015 | Prescribes the guidelines and procedures on data matching process of POS/CRM/SPM/ and/or other similar machines generating receipts/invoices in compliance with RMC Nos. 30-2015 and 36-2015 | Sep 18, 2015 | View |