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.
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Showing 351 results: Memorandum Orders on Assessment and audit
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMO No. 26-2016 | Prescribes the policies and guidelines in handling disputed assessments | Jun 14, 2016 | View |
| RMO No. 25-2016 | Supplements the rules on the investigation of parties in transactions involving transfer/assignment/sale of properties | Jun 14, 2016 | View |
| RMO No. 24-2016 | Prescribes the investigation of parties in transactions involving transfer/assignment/sale of properties | Jun 8, 2016 | View |
| RMO No. 22-2016 | Prescribes the policies and procedures for the issuance of Electronic Certificate Authorizing Registration (eCAR) | Jun 1, 2016 | View |
| RMO No. 17-2016 | Supplements the guidelines for the non-recognition of gain or loss on the transfer of property in exchange for shares of stock pursuant to Section 40(C)(2) in relation to Section 40(C)(6)(c) of the Tax Code of 1997 as implemented by RR No. 18-2001 | May 5, 2016 | View |
| RMO No. 14-2016 | Revises the guidelines for the execution of waivers from the defense of prescription pursuant to Section 222 of the National Internal Revenue Code of 1997, as amended | Apr 18, 2016 | View |
| RMO No. 05-2016 | Amends RMO No. 28-2008 on the policies, guidelines and procedures in reporting, recording and monitoring of attendance of revenue officials and employees | Feb 1, 2016 | View |
| RMO No. 21-2015 | Prescribes the guidelines and procedures on data matching process of POS/CRM/SPM/ and/or other similar machines generating receipts/invoices in compliance with RMC Nos. 30-2015 and 36-2015 | Sep 18, 2015 | View |
| RMO No. 19-2015 | Prescribes the BIR Audit Program | Sep 18, 2015 | View |
| RMO No. 16-2015 | Amends RMO No. 19-2012 re: Value-Added Tax Audit Program of the Large Taxpayers Service | Aug 14, 2015 | View |
| RMO No. 15-2015 | Amends RMO Nos. 31-2008 and 17-2010 on the wearing of prescribed BIR uniforms and/or ID and nameplate | Aug 12, 2015 | View |
| RMO No. 07-2015 | Prescribes and implements the revised consolidated Schedule of Compromise Penalties for Violations of the National Internal Revenue Code | Mar 23, 2015 | View |
| RMO No. 38-2014 | Prescribes the uniform policies and guidelines on the implementation of cash disbursements for tax refunds thru the Trust Receipts Fund | Dec 9, 2014 | View |
| RMO No. 35-2014 | Prescribes the policies, guidelines and procedures in the use of Accounts Receivable Management System in the management and monitoring of Accounts Receivable/ Deliquent Accounts | Oct 2, 2014 | View |
| RMO No. 33-2014 | Amends the policies, guidelines and procedures in the issuance of Importer's Clearance Certificate and Customs Broker's Clearance Certificate relative to accreditation as importer/customs broker | Sep 11, 2014 | View |
| RMO No. 25-2014 | Prescribes the revised procedures, policies and guidelines, including enhancement in the format, for the preparation of “Reports on Drastic Changes in Collection Performance” (BIR Form Nos. 1771A to 1771C) | Jul 21, 2014 | View |
| RMO No. 18-2014 | Prescribes the guidelines and procedures in the implementation of the information and publicity on programs/projects/activities of government agencies required under COA Circular No. 2013-004 | Apr 30, 2014 | View |
| RMO No. 16-2014 | Reiterates and prescribes certain policies relative to the VAT Audit Program | Apr 3, 2014 | View |
| RMO No. 11-2014 | Prescribes the policies, guidelines and procedures in the periodic clean-up of Accounts Receivable/ Delinquent Accounts | Feb 13, 2014 | View |
| RMO No. 10-2014 | Prescribes the policies, guidelines and procedures in the accreditation of importers and customs brokers and the revocation thereof | Feb 10, 2014 | View |
| RMO No. 09-2014 | Prescribes guidelines in the processing of requests for rulings with the Law and Legislative Division | Feb 7, 2014 | View |
| RMO No. 36-2013 | Prescribes the policies, guidelines and procedures relative to the strategic recruitment and selection process | Dec 27, 2013 | View |
| RMO No. 35-2013 | Establishes the BIR Strategic Training and Development Process | Dec 27, 2013 | View |
| RMO No. 27-2013 | Amends the 2012 Value-Added Tax (VAT) Audit Program | Oct 11, 2013 | View |
| RMO No. 26-2013 | Establishes the BIR Strategic Performance Management System | Oct 1, 2013 | View |