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Showing 74 results: Memorandum Orders on Penalties and compromise
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMO No. 11-2008 | Amends the criteria for bank accreditation and prescribes the policies, guidelines and procedures relative to the determination of the applicable float period as incentives to Authorized Agent Banks (AABs) and imposition of penalties for violations committed by AABs | Mar 12, 2008 | View |
| RMO No. 09-2008 | Creates the Alphanumeric Tax Code for tax payment for the abatement of penalties/surcharges and interest on disputed/litigated assessments | Mar 10, 2008 | View |
| RMO No. 20-2007 | Prescribes the policies for simplified processing of application to avail taxpayer’s remedies, compromise settlement and abatement | Aug 14, 2007 | View |
| RMO No. 19-2007 | Prescribes the Consolidated Revised Schedule of Compromise Penalties for violations of the National Internal Revenue Code | Aug 10, 2007 | View |
| RMO No. 23-2006 | Prescribes the guidelines and procedures on the one-time administrative abatement of all penalties/surcharges and interest on delinquent accounts and assessments (preliminary or final, disputed or not) as of June 30, 2006 | Oct 6, 2006 | View |
| RMO No. 32-2005 | Prescribes the guidelines and procedures in handling Letter Notices for deployment via the Information Delivery Portal in the years 2005 onwards for audit and enforcement purposes | Dec 16, 2005 | View |
| RMO No. 12-2005 | Creates Alphanumeric Tax Code FP091 for the payment of accrued penalties | May 24, 2005 | View |
| RMO No. 17-2004 | Creates Alphanumeric Tax Code for payment of penalties under the Taxpayer Compliance Verification Drive | Apr 5, 2004 | View |
| RMO No. 38-2003 | Prescribes the uniform guidelines and procedures in the processing of various permits for Excise Tax purposes | Nov 17, 2003 | View |
| RMO No. 31-2003 | Prescribes the guidelines and procedures for the implementation of the Modified Tax Compliance Verification Drive | Oct 7, 2003 | View |
| RMO No. 13-2003 | Allows establishments found without duly authorized receipts/invoices or cash register machines/point of sale machines or similar devices to operate provisionally through the use of BIR Printed Receipts/Invoices | Apr 28, 2003 | View |
| RMO No. 04-2003 | Prescribes the guidelines and procedures on the processing of Quarterly Summary List of Sales and Purchases and the imposition of penalties thereof | Mar 11, 2003 | View |
| RMO No. 23-2002 | Prescribes the guidelines and procedures in the implementation of the Voluntary Assessment and Abatement Program (VAAP) of the BIR | Oct 1, 2002 | View |
| RMO No. 08-2002 | Prescribes the "No Smoking" rule within BIR office premises and the imposition of sanctions for violation of the rule | Apr 25, 2002 | View |
| RMO No. 30-2001 | Revises the policies, guidelines and procedures in the processing of application for bank accreditation; renewal of accreditation and disaccreditation of Authorized Agent Banks (AABs); AABs merger/buy-out; change of names and/or addresses; monitoring of performance and evaluation of AABs; and imposition of penalties on AABs' violations and settlement of unremitted collection | Nov 26, 2001 | View |
| RMO No. 25-2001 | Clarifies the procedures on the receipt, processing, control, transmittal and collection of returned/dishonored checks received through Accredited Agent Banks | Oct 23, 2001 | View |
| RMO No. 22-2001 | Prescribes the guidelines and procedures in the exercise of the power of the Commissioner of Internal Revenue to compromise taxes | Oct 5, 2001 | View |
| RMO No. 56-2000 | Amends the schedule of suggested compromise penalties under RMO No. 1-90 relative to compliance requirements on the printing, possession, use and issuance of sales or commercial invoices | Dec 26, 2000 | View |
| RMO No. 53-2000 | Extends the period of availment of the Compromise Settlement Program until December 31, 2000 | Dec 5, 2000 | View |
| RMO No. 42-2000 | Prescribes the policies and procedures in the intensification of collection/settlement of delinquent accounts and disputed assessments through compromise settlement | Sep 26, 2000 | View |
| RMO No. 19-99 | Amends RMO No. 11-99 regarding the coverage of exceptions from the suspension of tax examination of the BIR effective March 1, 1999 | Mar 4, 1999 | View |
| RMO No. 62-98 | Prescribes the guidelines in the submission of report of all availments of compromise settlements pursuant to RMO No. 45-98 | Jul 13, 1998 | View |
| RMO No. 45-98 | Prescribes the policies, guidelines and procedures on the availment of compromise and/or abatement of tax liabilities for assessment notices issued on or before April 30,1998 | Jun 3, 1998 | View |
| RMO No. 08-98 | Prescribes the policies and procedures to implement the Corporate Stock and Documentary Stamp Tax Program | Feb 13, 1998 | View |