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)
Showing 204 results: Memorandum Orders on Large taxpayers
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMO No. 09-2012 | Prescribes the policies, guidelines and procedures in the placement of personnel pursuant to the approved Notice of Organization, Staffing and Compensation Action (NOSCA) relative to the BIR Rationalization Plan under Executive Order No. 366 | Apr 12, 2012 | View |
| RMO No. 06-2012 | Prescribes the policies and guidelines for the physical/ocular inspection and supervision over the destruction/disposal or verification of casualty loss in cases wherein the inventories, machineries or equipments applied for destruction or disposal are located outside the territorial jurisdiction of Large Taxpayers Office or Revenue District Office where the taxpayer is registered | Apr 3, 2012 | View |
| RMO No. 05-2012 | Prescribes the revised guidelines, policies procedures in the conduct of performance benchmarking method, amending for this purpose RMO No. 4-2006 | Mar 30, 2012 | View |
| RMO No. 04-2012 | Amends RMO No. 1-2012 relative to the allocation of CY 2012 BIR collection goal by implementing office | Mar 28, 2012 | View |
| RMO No. 01-2012 | Prescribes the allocation of the CY 2012 BIR collection goal by implementing office | Jan 12, 2012 | View |
| RMO No. 47-2011 | Prescribes the reportorial requirements of the Large Taxpayers Service | Dec 26, 2011 | View |
| RMO No. 43-2011 | Amends Section IV.A.1.a of RMO No. 25-2011 relative to the policies, guidelines and procedures in the issuance of certifications and the acceptance/encoding/posting/remittance of Certification Fees and the corresponding Documentary Stamp Taxes collected by designated/authorized Revenue Collection Officers, Collection Agents and Special Revenue Collecting Officers | Dec 7, 2011 | View |
| RMO No. 37-2011 | Prescribes the guidelines in the processing of Tax Debit Memo applications | Oct 3, 2011 | View |
| RMO No. 36-2011 | Amends 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 Tax | Sep 28, 2011 | View |
| RMO No. 25-2011 | Prescribes the policies, guidelines and procedures in the issuance of certifications and the acceptance/encoding/ posting/remittance of certification fees and the corresponding Documentary Stamp Taxes collected by designated/ authorized Revenue Collection Officers, Collection Agents and Special Revenue Collecting Officers | Jun 6, 2011 | View |
| RMO No. 08-2011 | Prescribes the guidelines and procedures on addressing the increasing demand for desktop computers | Feb 25, 2011 | View |
| RMO No. 86-2010 | Prescribes the revised guidelines and procedures in the publication of top taxpayers | Dec 9, 2010 | View |
| RMO No. 83-2010 | Prescribes the policies and guidelines in the decentralized recording of forfeited assets in the books of accounts of the Regional Offices | Dec 8, 2010 | View |
| RMO No. 81-2010 | Prescribes the guidelines on the preparation and submission of documents and reports required by the Department of Budget and Management | Nov 5, 2010 | View |
| RMO No. 77-2010 | Prescribes the guidelines in the submission of reportorial requirements for late/out-of-district returns | Oct 12, 2010 | View |
| RMO No. 75-2010 | Prescribes the policies and procedures in the preparation and submission to the Department of Budget and Management of the certification of Excise tax collections from minerals, mineral products and quarry resources and the corresponding 40% share of Local Government Units | Sep 20, 2010 | View |
| RMO No. 71-2010 | Prescribes the guidelines and procedures for the conversion of Accounts Receivables/Delinquent Accounts into the Accounts Receivables Conversion System | Aug 17, 2010 | View |
| RMO No. 68-2010 | Prescribes the guidelines and procedures in the verification and surrender of Documentary Stamp Tax Electronic Imprinting Machines and transfer of unused/unloaded Documentary Stamp Tax balance to the Electronic Documentary Stamp Tax System | Aug 11, 2010 | View |
| RMO No. 62-2010 | Prescribes the supplemental guidelines on the electronic issuance of Letters of Authority and related audit policies and procedures | Jul 1, 2010 | View |
| RMO No. 58-2010 | Prescribes the CY 2010 Key Performance Indicators for the Large Taxpayers Service | Jun 25, 2010 | View |
| RMO No. 38-2010 | Prescribes the policies and guidelines relative to the posting and publication of the list of top taxpayers for taxable year 2009 | Apr 8, 2010 | View |
| RMO No. 37-2010 | Prescribes the guidelines and procedures relative to the BIR 2010 Key Performance Indicators for the Revenue Regions and Revenue District Offices | Mar 30, 2010 | View |
| RMO No. 36-2010 | Prescribes the guidelines and procedures for the conduct of the Conglomerate Audit Program for taxable year 2009 | Mar 30, 2010 | View |
| RMO No. 32-2010 | Prescribes the guidelines and procedures for the conduct of the Written Competency Examination for Revenue District Officers; Assistant Revenue District Officers; Chiefs and Assistant Chiefs of Large Taxpayers District Offices, Large Taxpayers Regular Audit Divisions 1-4 and Large Taxpayers Excise Audit Divisions 1 and 2; Chiefs and Assistant Chiefs of the Assessment, Collection and Special Investigation Divisions; Chiefs and Assistant Chiefs of Collection Enforcement Division and Large Taxpayers Collection Enforcement Division and Revenue Officers performing collection functions | Mar 25, 2010 | View |
| RMO No. 28-2010 | Prescribes the guidelines for the conduct of the 2010 “Handang Maglingkod" Project | Mar 22, 2010 | View |
