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Showing 114 results: Memorandum Orders on Withholding tax

BIR issuances
No. of Issuance	Subject	Date of Issue	Action
RMO No. 13-2006	Prescribes the policies and procedures in monitoring the Local Government Units’ (LGUs) compliance with the Withholding Tax rules and regulations	Aug 2, 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. 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. 06-2005	Creates Alphanumeric Tax Codes for income payment subject to creditable withholding taxes	Mar 15, 2005	View
RMO No. 47-2004	Prescribes the policies and procedures in the monitoring, identification for inclusions or deletions of Withholding Agents classified as Top 10,000 Private Corporations	Nov 4, 2004	View
RMO No. 20-2004	Presents an erratum to RMO No. 18-2004 relative to the Bureau's Centennial Taxpayers Recognition Program	Apr 6, 2004	View
RMO No. 18-2004	Further expands the coverage of the Centennial Taxpayers Recognition Program (CTRP) to include individual taxpayers who reported a net loss for Tax Year 2002	Apr 5, 2004	View
RMO No. 07-2004	Specifies the details of the Centennial Taxpayers Recognition Program (CTRP)	Mar 1, 2004	View
RMO No. 04-2004	Defines the guidelines relating to registration of agricultural suppliers as marginal income earners and their exemption from the 1% Creditable Withholding Tax on payments made by hotels, restaurants, resorts, caterers, food processors, canneries, supermarkets, livestock, poultry, fish and marine product dealers, hardwares, factories, furniture shops and all other establishment	Feb 2, 2004	View
RMO No. 03-2004	Creates and modifies the Alphanumeric Tax Code of selected revenue sources subject to withholding taxes	Feb 2, 2004	View
RMO No. 34-2003	Creates, modifies and drops Alphanumeric Tax Codes of selected revenue sources subject to Withholding Tax	Oct 9, 2003	View
RMO No. 15-2003	Prescribes the policies, guidelines and procedures in the processing and monitoring of One-Time Transactions and the issuance of Certificates Authorizing Registration for property transfer transactions subject to Capital Gains Tax, Expanded Withholding Tax, Donor's Tax, Estate Tax and other taxes including Documentary Stamp Tax	May 15, 2003	View
RMO No. 08-2003	Identifies government officials designated as withholding agents personally responsible for the correct withholding and timely remittance of tax	Apr 1, 2003	View
RMO No. 01-2003	Creates the Alphanumeric Tax Codes (ATC) of selected revenue sources subject to Expanded Withholding Tax per RR No. 14-2002	Jan 17, 2003	View
RMO No. 25-2002	Deletes and creates Alphanumeric Tax Codes (ATC) of revenue sources for proper classification of taxes	Oct 1, 2002	View
RMO No. 15-2002	Creates the Alphanumeric Tax Code for Final Withholding Tax on interest payments to taxpayers enjoying preferential tax rates	Jun 7, 2002	View
RMO No. 09-2002	Renames the Alphanumeric Tax Codes (ATC) of Revenue Sources for Proper Classification of Taxes	May 6, 2002	View
RMO No. 02-2002	Renames the Alphanumeric Tax Codes of certain revenue sources for proper classification of taxes	Feb 19, 2002	View
RMO No. 01-2002	Renames and creates the Alphanumeric Tax Codes of Withholding, Value-Added and Percentage Taxes	Feb 18, 2002	View
RMO No. 27-2001	Amends the policies and procedures for the processing and monitoring of Withholding Tax payments from National Government Agencies	Oct 25, 2001	View
RMO No. 23-2001	Creates new Alphanumeric Tax Codes of revenue sources for final withholding tax	Oct 8, 2001	View
RMO No. 21-2001	Prescribes the guidelines and procedures in the availment of the Voluntary Assessment Program	Sep 13, 2001	View
RMO No. 18-2001	Renames the Alphanumeric Tax Codes (ATCs) for Percentage Tax on winnings and prizes withheld by race track operators	Jul 19, 2001	View
RMO No. 08-2001	Creates and renames the Alphanumeric Tax Codes (ATCs) for the Final Withholding Tax on Fringe Benefits	Mar 23, 2001	View