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Showing 124 results: Memorandum Orders on Registration
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMO No. 45-2010 | Prescribes the revised guidelines in the requests for the production of the books of accounts and/or other records and documents and in the issuance of Subpoena Duces Tecum for failure of taxpayers to comply with the requests | May 12, 2010 | View |
| RMO No. 41-2010 | Prescribes the revised policies, guidelines and procedures in the establishment/revision of the schedule of zonal values of real properties within the jurisdiction of the Revenue District Offices and for other purposes | Apr 26, 2010 | View |
| RMO No. 39-2010 | Prescribes the guidelines for the accreditation of Continuing Professional Education (CPE) providers and mandates the number of CPE hours for tax practitioners and agents applying for accreditation | Apr 13, 2010 | View |
| RMO No. 23-2010 | Prescribes the guidelines on the issuance, replacement or revalidation of Certificates Authorizing Registration | Mar 15, 2010 | View |
| RMO No. 07-2010 | Prescribes 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 2008 | Jan 25, 2010 | View |
| RMO No. 41-2009 | Prescribes the implementing guidelines on the Memorandum of Agreement between the BIR, Bureau of Local Government Finance and the Philippine Association of Local Treasurers and Assessors as disseminated under Revenue Memorandum Circular No. 71-2009 | Dec 23, 2009 | View |
| RMO No. 35-2009 | Prescribes the guidelines and procedures relative to the BIR Project “Iboto Mo” | Nov 12, 2009 | View |
| RMO No. 34-2009 | Prescribes the guidelines and procedures relative to the BIR “SanTAX Claus” Project | Nov 11, 2009 | View |
| RMO No. 26-2009 | Prescribes the policies and procedures in the implementation of the eRegistration System (Enhanced eTIN) | Jul 14, 2009 | View |
| RMO No. 18-2009 | Dispenses with the requirement of securing a ruling from the BIR as a requisite for the issuance of Certificate Authorizing Registration (CAR)/Tax Clearance (TCL) on the conveyance of land and common areas by the real estate developer to the Condominium Corporation and prescribes the policies and guidelines in the issuance of CAR/TCL in respect thereto | Jun 3, 2009 | View |
| RMO No. 09-2009 | Prescribes the policies and guidelines for the new Revenue District Office Code of splitted RDOs and the manner of splitting of registration data of affected taxpayers | Apr 20, 2009 | View |
| RMO No. 08-2009 | Further amends Section II of RMO No. 32-2008 relative to the limitation on the acceptance of payments of internal revenue taxes thru Revenue Collection Officers | Apr 7, 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. 14-2008 | Prescribes the policies, guidelines and procedures in the temporary allowance of payment and affixture of Documentary Stamp Tax through “Constructive Stamping or Receipt System” by taxpayers who are mandated to use the on-line Documentary Stamp Electronic Imprinting Machines | Jun 20, 2008 | View |
| RMO No. 25-2008 | Prescribes the guidelines, policies and procedures in the transfer of the Integrated Tax System data and records of delisted and newly enlisted large taxpayers | Jun 17, 2008 | View |
| RMO No. 01-2008 | Prescribes the regular updating of content of the BIR website/portal/knowledge base | Jan 7, 2008 | 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. 30-2005 | Prescribes the guidelines and procedures for the issuance of Taxpayer Identification Number to Securities and Exchange Commission (SEC)-registered taxpayers pursuant to Memorandum of Agreement between the SEC and BIR | Dec 2, 2005 | View |
| RMO No. 20-2005 | Prescribes the policies, guidelines and procedure on the adoption of mobile payment (M-Payment) as an additional mode of payment of certain internal revenue taxes | Aug 12, 2005 | View |
| RMO No. 11-2005 | Amends pertinent provisions of RMO No. 40-2004 relative to the modified procedures in handling taxpayer’s request for transfer of registration and inclusion of additional policies | May 18, 2005 | View |
| RMO No. 10-2005 | Prescribes the policies and procedures in the accreditation of Cash Register Machine (CRM), Point of Sale (POS), other sales machines including sales receipting system software as well as registration for the use thereof pursuant to RR Nos. 11-2004 and 5-2005 | May 3, 2005 | View |
| RMO No. 41-2004 | Prescribes the policies and procedure in the implementation of the BIR SMS Raffle Promo:"Bayan I-Txt ang Resibo 2004" | Sep 7, 2004 | View |
| RMO No. 40-2004 | Modifies the standard procedures in the handling of taxpayers' requests for transfer of registration | Sep 6, 2004 | View |
| RMO No. 33-2004 | Prescribes the use of Certificate Authorizing Registration Registry Book (BIR Form No. 1939) effective July 1, 2004 | Jul 6, 2004 | View |
| RMO No. 11-2004 | Provides the guidelines and procedures in the generation and preparation of TAS Report Nos. 007 and 008 adopting the taxpayer type and tax type codes | Mar 10, 2004 | View |