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Showing 114 results: Memorandum Orders on Withholding tax

BIR issuances
No. of Issuance Subject Date of Issue Action
RMO No. 20-2014Amends RMO No. 22-2000, as amended by RMO No. 12-2001, and further amended by RMO No. 4-2002, on the implementation of the Taxpayers’ Account Management Program (TAMP) in harmony with RMO No. 41-2011May 19, 2014View
RMO No. 27-2012Creates the Alphanumeric Tax Code for certain income payments subject to Expanded Withholding TaxDec 26, 2012View
RMO No. 25-2012Prescribes the guidelines and procedures in the pre-audit of annual Income Tax Returns of individuals engaged in business/practice of profession and corporate taxpayers filed at the Revenue District OfficesNov 19, 2012View
RMO No. 22-2012Modifies the description of Alphanumeric Tax Code on the taxation on the sale of gold and other metallic minerals to Bangko Sentral ng Pilipinas and other persons or entitiesSep 24, 2012View
RMO No. 10-2012Amends the manner and procedures in the preparation of the Monthly Report of Registration and Remittance of Withholding Taxes (BIR Form W-7) in Revenue District Offices under Revenue Regions with Document Processing DivisionApr 12, 2012View
RMO No. 48-2011Creates the Alphanumeric Tax Code (ATC) of certain income payments subject to Expanded Withholding TaxDec 26, 2011View
RMO No. 36-2011Amends certain provisions of RMO No. 26-2011 re: guidelines in the tax treatment of separation benefits received by officials and employees on account of their separation from employment due to death, sickness or other physical disability and the issuance of Certificate of Tax Exemption from Income Tax and from the Withholding TaxSep 28, 2011View
RMO No. 26-2011Prescribes the guidelines in the tax treatment of separation benefits received by officials and employees on account of their separation from employment due to death, sickness or other physical disability and the issuance of Certificate of Tax Exemption from Income Tax and from  withholding TaxJun 13, 2011View
RMO No. 20-2011Revises the format of the Monthly Report on Registration and Remittance of Withholding Taxes (BIR Form W-7) and the manner and procedures of its preparationMay 31, 2011View
RMO No. 14-2011Establishes the Computer Assisted Audit Tools & Techniques System (CAATTS) LaboratoryMar 18, 2011View
RMO No. 70-2010Modifies the description of Alphanumeric Tax Code for Creditable Withholding Tax on income payments made by political parties and candidates of local and national electionsAug 13, 2010View
RMO No. 60-2010Modifies the description of Alphanumeric Tax Codes for Percentage Tax on winnings and prizes withheld by race track operatorsJun 29, 2010View
RMO No. 07-2010Prescribes the guidelines and procedures in handling Letter Notices generated thru Tax Reconciliation System and Reconciliation of Listing for Enforcement System/Third Party Matching -Bureau of Customs Data Program for the Year 2008Jan 25, 2010View
RMO No. 35-2009Prescribes the guidelines and procedures relative to the BIR Project “Iboto Mo”Nov 12, 2009View
RMO No. 33-2009Creates the Alphanumeric Tax Code (ATC) for additional income payments subject to Creditable Withholding Tax per Revenue Regulations No. 8-2009Nov 11, 2009View
RMO No. 32-2009Creates the Alphanumeric Tax Code (ATC) of certain income payments subject to Expanded Withholding Tax per Revenue Regulations No. 6-2009Nov 11, 2009View
RMO No. 24-2009Creates the Alphanumeric Tax Code (ATC) of selected revenue source per Revenue Regulations No. 2-2009Jul 9, 2009View
RMO No. 17-2009Prescribes 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 ProgramMay 25, 2009View
RMO No. 14-2009Defines the Office Performance Measures for Large Taxpayers Service, Revenue Regions, Revenue District Offices and LT District Offices for CY 2009May 7, 2009View
RMO No. 11-2009Modifies the description of Alphanumeric Tax Codes WI/WC 158 and WI/WC 160 for certain income paymentsApr 22, 2009View
RMO No. 35-2008Creates and modifies the Alphanumeric Tax Code of selected revenue source per Revenue Regulations No. 30-2003Nov 14, 2008View
RMO No. 29-2008Further 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 othersSep 22, 2008View
RMO No. 28-2007Prescribes 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 SystemSep 24, 2007View
RMO No. 09-2007Creates and modifies certain Alphanumeric Tax Codes of selected revenue source under the Tax Forms Enhancement ProgramMay 30, 2007View
RMO No. 02-2007Prescribes the updated policies and procedures for processing and monitoring of withholding tax payments from National Government AgenciesMar 26, 2007View