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Showing 73 results: Memorandum Orders on Refunds and tax credits
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMO No. 08-2006 | Prescribes the guidelines and procedures in the implementation of the Letter of Authority Monitoring System (LAMS) | Mar 22, 2006 | View |
| RMO No. 01-2006 | Creates, modifies and drops certain Alphanumeric Tax Codes to facilitate the proper identification and monitoring of payments for No Audit Program (NAP), withholding on gross amount of refund given by Meralco and Final Withholding Value-Added Tax imposed on government money payments | Jan 12, 2006 | View |
| RMO No. 27-2005 | Prescribes a short audit for the Value-Added Tax liabilities of taxpayers with reported zero-rated sales and exempt sales under the jurisdiction of the Large Taxpayers Service and the Regional Offices | Oct 24, 2005 | View |
| RMO No. 24-2005 | Directs concerned BIR offices to expedite/prioritize the processing of claims for tax refund of Japanese contractors and nationals undertaking projects funded by the Overseas Economic Cooperation Fund of Japan (OECF) | Oct 6, 2005 | View |
| RMO No. 23-2005 | Prescribes the policies and procedures in the audit/investigation of withholding tax liabilities for taxable years 2003 and 2004, including withholding tax on fringe benefits | Sep 12, 2005 | 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. 27-2004 | Prescribes the guidelines and procedures in granting the Accredited Agent Bank's request for refund of over-remittance of tax collection | Jun 7, 2004 | View |
| RMO No. 19-2004 | Amends certain provisions of RMO No. 39-94 relative to the authorized signatories in the tax refund payroll and tax refund payroll summary | Apr 6, 2004 | View |
| RMO No. 16-2004 | Prescribes the policies and procedures in the revalidation and conveyance of Tax Credit Certificates | Mar 30, 2004 | View |
| RMO No. 39-2003 | Reiterates the guidelines on the processing of utilization of DOF-issued Tax Credit Certificates | Nov 18, 2003 | View |
| RMO No. 35-2003 | Amends RMO No.34-2001 relative to the signatory to Box A of the Disbursement Voucher on cash conversion of Tax Credit Certificates jointly issued by the DOF One-Stop-Shop and the BIR | Nov 10, 2003 | View |
| RMO No. 23-2003 | Prescribes the guidelines on revalidation and conveyance of Tax Credit Certificates | Jun 23, 2003 | View |
| RMO No. 22-2003 | Gives warning on the use of a spurious Tax Credit Certificate | Jun 19, 2003 | 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. 21-2001 | Prescribes the guidelines and procedures in the availment of the Voluntary Assessment Program | Sep 13, 2001 | View |
| RMO No. 24-2000 | Prescribes the Year 2000 Audit Program for Revenue District Offices | Aug 4, 2000 | View |
| RMO No. 01-2000 | Prescribes the procedures for the processing of tax treaty relief applications | Jan 4, 2000 | View |
| RMO No. 70-99 | Amends and clarifies pertinent provisions of RMO NO. 33-99 regarding the issuance of Tax Verification Notices (TVNs), approval of corresponding reports of verification and reporting requirements, among others | Aug 30, 1999 | View |
| RMO No. 67-99 | Prescribes the 1999 policies, guidelines and procedures in the audit of tax cases by Revenue District Offices | Aug 23, 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 |
| RMO No. 17-99 | Prescribes the policies, guidelines and procedures on the filing of tax returns of purely compensation income earners without cash or check payments (BIR Form No. 1700) and the processing of refundable income tax returns of employees with excess withholding taxes on compensation income | Mar 1, 1999 | View |
| RMO No. 86-98 | Prescribes the policies relative to the payment of national internal revenue taxes in the form of Tax Credit Certificate | Nov 23, 1998 | View |
| RMO No. 73-98 | Prescribes the procedures for the processing of claims for value-added tax credit/refund by exempt/non-VATregistered taxpayers in the computerized RDOs. | Sep 30, 1998 | View |