BIR Library
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Showing 124 results: Memorandum Orders on Registration
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| 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. 01-2004 | Prescribes 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 Service | Jan 22, 2004 | View |
| RMO No. 32-2003 | Amends RMO No. 4-2002 relative to the implementation of the Taxpayer Account Management Program for Operations | Oct 9, 2003 | View |
| RMO No. 29-2003 | Prescribes the policies and mechanics for the conduct of the BIR Text Raffle Promo: "Bayan, I-txt ang Resibo"- PART II | Sep 24, 2003 | View |
| RMO No. 16-2003 | Prescribes the policies and mechanics for the conduct of the 2003 BIR Text Raffle Promo: Bayan, I-txt ang Resibo" | May 21, 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. 28-2002 | Prescribes the modified guidelines and procedures in processing application and issuance of Authority to Print (ATP) Receipts, Sales or Commercial Invoices | Oct 21, 2002 | View |
| RMO No. 17-2002 | Prescribes 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 ruling | Jul 2, 2002 | View |
| RMO No. 14-2002 | Prescribes 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 objectives | May 20, 2002 | View |
| RMO No. 10-2002 | Prescribes the guidelines and procedures on the issuance of cardboard Taxpayer Identification Number (TIN) card | May 8, 2002 | View |
| RMO No. 04-2002 | Prescribes 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 Project | Apr 4, 2002 | View |
| RMO No. 35-2001 | Suspends 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, 2002 | Dec 21, 2001 | View |
| RMO No. 13-2001 | Prescribes 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, 2001 | View |
| RMO No. 40-2000 | Prescribes the policies, guidelines and procedures on the processing of Taxpayers' Record Update Phase II data for non-computerized Revenue District Offices | Sep 25, 2000 | View |
| RMO No. 39-2000 | Prescribes the policies and guidelines on data purification of registration, return and payment information of top taxpayers | Sep 13, 2000 | View |
| RMO No. 11-2000 | Prescribes 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 Offices | May 2, 2000 | View |
| RMO No. 82-99 | Prescribes the policies and procedures in the issuance of Taxpayer Identification Number | Nov 23, 1999 | View |
| RMO No. 79-99 | Prescribes the policies and procedures on the processing of Taxpayers' Record Update (TRU) Phase I data for non-computerized Revenue District Offices | Oct 13, 1999 | View |
| RMO No. 66-99 | Prescribes the guidelines and procedures on the issuance of Certificates Authorizing Registration (CARs) and reporting of real and personnel property transactions | Aug 23, 1999 | View |
| RMO No. 92-98 | Implements the policies, guidelines and Integrated Tax System (ITS) transition procedures for the implementation of Revenue Regulation No. 8-98 | Dec 14, 1998 | View |
| RMO No. 79-98 | Prescribes the policies and procedures for the monitoring of taxes arising from land transfer | Oct 16, 1998 | View |
| RMO No. 72-98 | Revises 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, 1998 | View |
| RMO No. 54-98 | Prescribes 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 receipts | Jun 25, 1998 | View |
| RMO No. 13-98 | Prescribes 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 Offices | Feb 18, 1998 | View |
