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Showing 124 results: Memorandum Orders on Registration

BIR issuances
No. of Issuance Subject Date of Issue Action
RMO No. 04-2004Defines 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 establishmentFeb 2, 2004View
RMO No. 01-2004Prescribes the policies, guidelines and procedures in the cancellation/transfer of registration data or effecting an end date on the tax and/or form types of taxpayers under the jurisdiction of the Large Taxpayers ServiceJan 22, 2004View
RMO No. 32-2003Amends RMO No. 4-2002 relative to the implementation of the Taxpayer Account Management Program for OperationsOct 9, 2003View
RMO No. 29-2003Prescribes the policies and mechanics for the conduct of the BIR Text Raffle Promo: "Bayan, I-txt ang Resibo"- PART IISep 24, 2003View
RMO No. 16-2003Prescribes the policies and mechanics for the conduct of the 2003 BIR Text Raffle Promo: Bayan, I-txt ang Resibo"May 21, 2003View
RMO No. 15-2003Prescribes 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 TaxMay 15, 2003View
RMO No. 28-2002Prescribes the modified guidelines and procedures in processing application and issuance of Authority to Print (ATP) Receipts, Sales or Commercial InvoicesOct 21, 2002View
RMO No. 17-2002Prescribes the modified guidelines for implementing RR No. 18-2001 on the procedure in filing the application and joint certification, designates the venue for the payment of processing fee, and provides the guidelines for the issuance of a preliminary-letter ruling in certain requests for rulingJul 2, 2002View
RMO No. 14-2002Prescribes the policies and guidelines in implementing the Memorandum of Agreement entered into by and among the Department of Finance, Bureau of Internal Revenue, Department of Interior and Local Government, League of Provinces of the Philippines, League of Cities of the Philippines, League of Municipalities of the Philippines and the Liga ng mga Barangay sa Pilipinas on the commitment of all parties to help one another in the implementation of strategies to enhance their tax enforcement and collection efforts by utilizing all available resources necessary in the pursuit of these objectivesMay 20, 2002View
RMO No. 10-2002Prescribes the guidelines and procedures on the issuance of cardboard Taxpayer Identification Number (TIN) cardMay 8, 2002View
RMO No. 04-2002Prescribes the policies, guidelines and procedures in the implementation of Taxpayer Account Management Program (TAMP), amending further certain provisions of RMO 22-2000, as amended, affecting the Returns Compliance System (RCS) and the Total Registration Database Clean-up under the ITS Sustainability for Operations ProjectApr 4, 2002View
RMO No. 35-2001Suspends the conduct of tax audit, examination, investigation and/or verification of taxpayers' books of accounts and records effective December 18, 2001 up to January 15, 2002Dec 21, 2001View
RMO No. 13-2001Prescribes the revised guidelines and procedures for the issuance of Tax Verification Notices (TVNs), Tax Clearance Certificates (TCLs) and Certificates Authorizing Registration (CARs) in Revenue District Offices (RDOs)May 31, 2001View
RMO No. 40-2000Prescribes the policies, guidelines and procedures on the processing of Taxpayers' Record Update Phase II data for non-computerized Revenue District OfficesSep 25, 2000View
RMO No. 39-2000Prescribes the policies and guidelines on data purification of registration, return and payment information of top taxpayersSep 13, 2000View
RMO No. 11-2000Prescribes the policies and procedures on the resolution of multiple and identical Taxpayer Identification Numbers (TINs) of taxpayers belonging to the same or different Revenue District OfficesMay 2, 2000View
RMO No. 82-99Prescribes the policies and procedures in the issuance of Taxpayer Identification NumberNov 23, 1999View
RMO No. 79-99Prescribes the policies and procedures on the processing of Taxpayers' Record Update (TRU) Phase I data for non-computerized Revenue District OfficesOct 13, 1999View
RMO No. 66-99Prescribes the guidelines and procedures on the issuance of Certificates Authorizing Registration (CARs) and reporting of real and personnel property transactionsAug 23, 1999View
RMO No. 92-98Implements the policies, guidelines and Integrated Tax System (ITS) transition procedures for the implementation of Revenue Regulation No. 8-98Dec 14, 1998View
RMO No. 79-98Prescribes the policies and procedures for the monitoring of taxes arising from land transferOct 16, 1998View
RMO No. 72-98Revises the format and procedures relative to the preparation of the Monthly Report on the Registration and Remittance of Withholding Taxes (BIR Form W-7) and Accomplishment Report on Pre-Audited Withholding Tax Returns (BIR Form W-8)Sep 29, 1998View
RMO No. 54-98Prescribes the registration requirements to be submitted by taxpayers relative to: a) registration of new taxpayer; b) registration of cash machines; c) securing authority to print receipts and invoices; d) stamping of receipts and invoices; e) stamping of manual/bond books of accounts; and f) securing permit to use loose-leaf/computerized books of accounts/invoices and receiptsJun 25, 1998View
RMO No. 13-98Prescribes the additional policies and operational guidelines for the implementation of the Taxpayer Record Update (TRU) for taxpayers earning pure compensation income in non-ITS converted Revenue District OfficesFeb 18, 1998View