Tax Resources PH icon

TAX RESOURCES PH

Tax resources for Filipinos

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)
Clear filters

Showing 351 results: Memorandum Orders on Assessment and audit

BIR issuances
No. of Issuance Subject Date of Issue Action
RMO No. 32-2018Prescribes the audit/investigation of individual and non-individual taxpayers by the Regional Assessment DivisionsJul 11, 2018View
RMO No. 20-2018Prescribes the revised policies and procedures on the processing of Tax Credit Certificates (TCCs) for cash conversionMay 3, 2018View
RMO No. 12-2018Prescribes the BIR Operational Key Performance Indicators for CY 2018Mar 2, 2018View
RMO No. 03-2018Prescribes the policies and procedures for the use of Computer-Assisted Audit Tools and Techniques (CAATTs) laboratories, and Key Performance Indicators (KPIs) and reporting requirements for CAATTs usageJan 16, 2018View
RMO No. 32-2017Amends pertinent provisions of RMO No.51-2010 on the eComplaint SystemNov 27, 2017View
RMO No. 25-2017Prescribes the guidelines, policies and procedures in the transfer of data and records in the Integrated Tax Systems (ITS)/Electronic Tax Information System (eTIS) and other administrative and reportorial requirements for compliance by newly enlisted/transferred Large TaxpayersOct 4, 2017View
RMO No. 23-2017Enforces the strict attendance in Training Conducts in the National and Regional Offices as well as the guidelines and procedures on compliance to Revenue Special Order (RSO)/Regional Revenue Special Order (RRSO) and policy on "No Deferment"Oct 4, 2017View
RMO No. 21-2017Amends certain items in RMO No. 13-2017 relative to the guidelines on compliance on the grant of the FY 2017 Performance-Based Bonus (PBB) requirementsSep 26, 2017View
RMO No. 20-2017Amends RMO No. 82-2010 on the criteria and procedures for attrition of officials and employees of the BIR under RA No. 9335 (Attrition Act of 2005) and its implementing rules and regulationsSep 14, 2017View
RMO No. 19-2017Updates the guidelines and procedures on the disposal of unserviceable propertiesAug 18, 2017View
RMO No. 14-2017Prescribes the 2017 Collection Target from Audit and the basis for the computation of the audit goalJun 13, 2017View
RMO No. 08-2017Prescribes the procedures for claiming tax treaty  benefits for dividend, interest and royalty income of non-resident income earnersMar 28, 2017View
RMO No. 06-2017Prescribes the revised guidelines and procedures in the extraction, dissemination and reporting of utilization of preprocessed Third Party InformationMar 8, 2017View
RMO No. 64-2016Amends certain provision of RMO No. 19-2015 pertaining to audit policiesNov 14, 2016View
RMO No. 63-2016Identifies the Operational Key Performance Indicators (KPIs) that shall no longer be measured in CY 2016Nov 11, 2016View
RMO No. 61-2016Establishes a standard Taxpayer Feedback SystemOct 28, 2016View
RMO No. 60-2016Prescribes the guidelines on the compliance on the grant of the FY 2016 Performance-Based Bonus requirements per Administrative Order No. 25 Inter-Agency Task Force Memorandum Circular No. 2016-01Oct 28, 2016View
RMO No. 59-2016Prescribes the policies on the conduct of issue-based audit under the VAT Audit ProgramSep 21, 2016View
RMO No. 57-2016Directs the special revalidation of outstanding Letters of Authority under the Run After Tax Evaders (RATE) ProgramSep 5, 2016View
RMO No. 56-2016Further amends the policies, guidelines and procedures in the application and processing of Bureau of Internal Revenue Importer's Clearance Certificate (ICC) and Broker's Clearance Certificate (BCC)Sep 2, 2016View
RMO No. 54-2016Creates a Special Disciplinary Committee for purposes of investigation of Revenue Officers relative to questionable tax audits and investigations and other mattersSep 1, 2016View
RMO No. 46-2016Directs all internal revenue officers and others concerned that all advisories, revenue actions/decisions and policy statements that substantially affect the basic rights and remedies of the taxpayer relative to the assessment and collection of taxes shall not be posted in the BIR Website or released to the print and broadcast media without the prior approval of the Commissioner of Internal RevenueAug 8, 2016View
RMO No. 38-2016Revokes RMO Nos. 24-2016 and 25-2016 prescribing the investigation of parties in transactions involving the transfer/assignment/sale of propertiesJul 1, 2016View
RMO No. 32-2016Further clarifies and amends certain policies, guidelines and procedures in the issuance of importer/broker clearance certificates relative to the accreditation as importer/customs brokerJun 29, 2016View
RMO No. 27-2016Prescribes the procedures for claiming tax treaty benefits for dividend, interest and royalty income of non-resident income earnersJun 23, 2016View