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Showing 351 results: Memorandum Orders on Assessment and audit

BIR issuances
No. of Issuance Subject Date of Issue Action
RMO No. 7-2020Prescribes the policies and guidelines in the audit/investigation of cooperativesFeb 18, 2020View
RMO No. 5-2020Prescribes the Operational Key Performance Indicators (KPIs) for CY 2020Feb 5, 2020View
RMO No. 53-2019Amends further certain provisions of RMO No. 25-2014, as amended by RMO No. 46-2019 relative to the preparation of the "Reports on Drastic Changes in Collection Performance"Oct 29, 2019View
RMO No. 51-2019Prescribes the guidelines and procedures for the processing and issuance of Tax Residency CertificateOct 22, 2019View
RMO No. 46-2019Further amends the procedures, policies and guidelines in the preparation of "Reports on Drastic Changes in Collection Performance" (BIR Form Nos. 1771A to 1771C) and revises the format thereofAug 8, 2019View
RMO No. 45-2019Amends the definition of the term "Accounts Receivable/Delinquent Accounts" (AR/DAs) to be reported in the Financial StatementsAug 7, 2019View
RMO No. 41-2019Prescribes the required documents in the processing of request for the lifting of Warrant of Garnishment, Notice of Tax Lien, Notice of Levy and Notice of EncumbranceJul 31, 2019View
RMO No. 40-2019Prescribes the procedures for the proper service of Assessment Notices in accordance with the provisions of Section 3.1.6 of Revenue Regulations No. 18-2013Jul 30, 2019View
RMO No. 33-2019Prescribes the policies, guidelines and procedures in the processing and monitoring of Estate Tax Amnesty availment pursuant to RA No. 11213 (Tax Amnesty Act) and issuance of the corresponding Electronic Certificates Authorizing Registration (eCARs)Jun 27, 2019View
RMO No. 32-2019Amends further certain provisions of Revenue Memorandum Order (RMO) No. 32-2018, as amended by RMO No. 34-2018Jun 26, 2019View
RMO No. 30-2019Revises the office codes for the Revenue Regions, its Divisions and Revenue District Offices including LTD – Davao City under the Large Taxpayer ServiceJun 11, 2019View
RMO No. 25-2019Prescribes the policies and procedures to implement the ninety (90)-day period to process and grant claims for Value-Added Tax (VAT) Refund/Credit pursuant to Section 112 of the Tax CodeMay 16, 2019View
RMO No. 24-2019Prescribes the policies and procedures on the submission of the Monthly and Quarterly Accomplishments of the Performance Indicators under the Program Expenditure Classification (PREXC)May 15, 2019View
RMO No. 23-2019Prescribes the policies, guidelines and procedures in the processing of applications for Tax Amnesty on Delinquencies pursuant to RA No. 11213 (Tax Amnesty Act)May 9, 2019View
RMO No. 14-2019Establishes the BIR Merit Promotion PlanMar 20, 2019View
RMO No. 7-2019Updates the BIR Operational Key Performance Indicators for CY 2019Feb 1, 2019View
RMO No. 1-2019Prescribes the policies and procedures in the annual search for the BIR's Best Employee for Service Excellence and Public Trust (BIR's BEST)Jan 3, 2019View
RMO No. 48-2018Prescribes additional cases to be covered by Tax Verification NoticeNov 5, 2018View
RMO No. 47-2018Terminates the preparation and submission of the Monthly Report on Registration and Remittance of Withholding Taxes (BIR Form No. W7) and Accomplishment Report on Pre-Audited Withholding Tax Returns (BIR Form No. W8)Oct 26, 2018View
RMO No. 46-2018Prescribes the procedures in the decentralized processing and issuance of Tax Clearance for Bidding Purposes required under RA No. 9184 and EO No. 398Oct 11, 2018View
RMO No. 45-2018Prescribes the guidelines in the preparation and submission by concerned BIR offices of Freedom of Information ReportsOct 2, 2018View
RMO No. 43-2018Prescribes the guidelines and procedures in the filing and submission of Statement of Assets, Liabilities and Net Worth (SALN) and the establishment of Review and Compliance Committee (RCC) per office and Overall RCC of the BIRSep 28, 2018View
RMO No. 39-2018Amends RMO No. 25-2018 relative to the composition of the Regional Inspection CommitteeSep 3, 2018View
RMO No. 34-2018Amends the provision of RMO No. 32-2018 regarding the thresholds and prescribes additional policies and procedures for the issuance of Electronic Letters of Authority (eLAs) for office auditJul 27, 2018View
RMO No. 33-2018Consolidates, clarifies and reiterates the existing policies and procedures in the issuance of the Authority to Cancel Assessment (ATCA)Jul 12, 2018View