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 101 results: Memorandum Orders on VAT
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMO No. 19-2012 | Prescribes the policies and procedures in the Value-Added Tax Audit Program for Large Taxpayers Service | Aug 31, 2012 | View |
| RMO No. 12-2012 | Prescribes the guidelines and procedures in the implementation of the Electronic Sales Reporting by taxpayers using Cash Register Machines, Point of Sales Machines and other invoice/receipt generating machines, and for other purpose | May 16, 2012 | View |
| RMO No. 05-2012 | Prescribes the revised guidelines, policies procedures in the conduct of performance benchmarking method, amending for this purpose RMO No. 4-2006 | Mar 30, 2012 | View |
| RMO No. 03-2011 | Prescribes the CY 2011 Audit Criteria | Feb 1, 2011 | View |
| RMO No. 80-2010 | Prescribes the CY 2010 Audit Criteria | Nov 2, 2010 | View |
| RMO No. 56-2010 | Allows the use of updated medium for the submission of Summary List of Sales and Purchases | Jun 16, 2010 | View |
| RMO No. 16-2010 | Prescribes the policies and guidelines in determining the output Value-Added Tax liabilities of motels and other similar establishments | Feb 5, 2010 | View |
| RMO No. 19-2009 | Prescribes the 2009 Audit Program for Revenue District Offices | Jun 4, 2009 | View |
| RMO No. 17-2009 | Prescribes the guidelines and procedures in handling Letter Notices for taxable year 2007 generated thru the Tax Reconciliation System and Reconciliation of Listing for Enforcement System (RELIEF)/Third Party Matching-Bureau of Customs (TPM-BOC) Data Program | May 25, 2009 | View |
| RMO No. 03-2009 | Amends and consolidates the guidelines in the conduct of surveillance and stock-taking activities, and implements the administrative sanction of suspension and temporary closure of business | Jan 23, 2009 | View |
| 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. 22-2008 | Prescribes the guidelines for the short-audit of the 1st Quarter Value-Added Tax for taxable year 2008 of taxpayers under the jurisdiction of the Large Taxpayers Service and the Regional Offices | Jun 10, 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. 06-2008 | Prescribes the guidelines and procedures in the printing, requisition, reporting, issuance and distribution of Certificate of Advance Payment of Value-Added Tax/Percentage Tax on the transport of naturally grown and planted timber products as prescribed in RR No. 13-2007 | Feb 20, 2008 | View |
| RMO No. 35-2007 | Amends certain provisions of RMO No. 57-2000, as amended by RMO No. 20-2002, relative to the authorized BIR official designated to approve reports of the Review Board in relation to the conduct of surveillance and other relevant documents pertaining thereto | Nov 20, 2007 | View |
| RMO No. 32-2007 | Prescribes the guidelines and procedures in the handling of 2006 Letter Notices generated thru the Reconciliation of Listing for Enforcement System (RELIEF) and Third Party Matching-Bureau of Customs (TPM-BOC) Data Program | Oct 15, 2007 | View |
| RMO No. 22-2007 | Prescribes additional procedures in the audit of input taxes claimed on importations | Sep 3, 2007 | View |
| RMO No. 16-2007 | Prescribes additional procedures in the audit of input taxes claimed in the VAT returns by Revenue Officers and amends Annex B of RMO No. 53-98 relative to the checklist of documents to be submitted by a taxpayer upon audit of his/its VAT liabilities as well as the mandatory reporting requirements to be prepared by the assigned Revenue Officer/s. | Jul 23, 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. 26-2006 | Prescribes the final allocation of the BIR collection goal for CY 2006 | Nov 7, 2006 | View |
| RMO No. 07-2006 | Prescribes the guidelines and procedures in the processing of applications for zero-rating of effectively zero-rated transactions for Value-Added Tax purposes | Feb 28, 2006 | View |
| RMO No. 06-2006 | Prescribes the allocation of the BIR collection goal for CY 2006 | Feb 15, 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. 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. 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 |