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 659 results: Memorandum Orders on BIR administration

BIR issuances
No. of Issuance Subject Date of Issue Action
RMO No. 9-2021Prescribes the simplified guidelines and procedures on the use of Computerized Accounting System (CAS), Computerized Book of Accounts (CBA), and/or its Components, including Electronic Storage System (ESS), Middleware and Other Similar SystemsFeb 19, 2021View
RMO No. 7-2021Allocates the CY 2021 BIR collection goal by implementing officeFeb 2, 2021View
RMO No. 6-2021Prescribes the revised guidelines on the assignment and re-assignment of Revenue Officers involved in Excise Tax functions to establishments where articles subject to Excise Tax are made or kept based on Republic Act Nos. 10963, 11346 and 11467Jan 21, 2021View
RMO No. 4-2021Consolidates the policies and guidelines in the monitoring of attendance and leave management amending RMO No. 28-2008, as amended by RMO No. 21-2011Jan 6, 2021View
RMO No. 3-2021Prescribes the procedures in the implementation of the Biometrics Time and Attendance System (BTAS) in the National Office, amending RMO No. 26-2012Jan 6, 2021View
RMO No. 48-2020Prescribes the guidelines on the reporting compliance for the grant of the FY 2020 Performance-Based BonusDec 23, 2020View
RMO No. 47-2020Consolidates and updates the guidelines and procedures on the processing of claims for Value-Added Tax Credit/Refund, except those under the authority and jurisdiction of the Legal GroupDec 23, 2020View
RMO No. 45-2020Amends RMO No. 30-2020, which prescribed the Allocation of the CY 2020 BIR Collection Goal by Implementing OfficeDec 21, 2020View
RMO No. 44-2020Amends the provisions of RMO No. 15-2019 on the establishment of standard taxpayer feedback systemDec 9, 2020View
RMO No. 43-2020Streamlines the process of issuing Tax Residency Certificates (TRCs), amending RMO No. 51-2019Dec 1, 2020View
RMO No. 41-2020Clarifies the policies and procedures governing the processing of claims for Value-Added Tax (VAT) refund of Resident Foreign Missions, their qualified personnel and the personnel's dependents, amending RMO No. 10-2019 and other pertinent revenue issuancesDec 1, 2020View
RMO No. 40-2020Prescribes the revised guidelines and procedures in the processing and issuance of clearances in the National Office and Regional/District OfficesNov 23, 2020View
RMO No. 39-2020Prescribes the policies, guidelines and procedures in the processing of applications for Voluntary Assessment and Payment Program (VAPP) pursuant to Revenue Regulations No. 21-2020Oct 26, 2020View
RMO No. 38-2020Revises the prescribed format of the Report on Specific Reasons for Increase (Decrease) in Collection Performance by Taxpayer, by Industry and by Tax Type (BIR Form No. 1771B) and Summary of Reasons for Drastic Changes in Collection and Impact on Collection Goal by Industry and Tax Type (BIR Form No. 1771C) of the "Reports on Drastic Changes in Collection Performance"Oct 16, 2020View
RMO No. 36-2020Provides guidelines and procedures in the refund of erroneously paid VAT on imported drugs prescribed for Diabetes, High Cholesterol and Hypertension, as implemented under Revenue Regulations No. 18-2020Oct 15, 2020View
RMO No. 35-2020Prescribes the policies, guidelines and procedures in providing Regional Technical SupportOct 13, 2020View
RMO No. 31-2020Amends RMO No. 24-2020 relative to the frequency of reporting of accomplishments on the Taxpayer Awareness Program by the RDOsSep 25, 2020View
RMO No. 30-2020Amends RMO No. 16-2020 relative to the allocation of the CY 2020 BIR Collection Goal by Implementing OfficeSep 22, 2020View
RMO No. 29-2020Prescribes the guidelines and procedures in the conduct of Pre-Repair Inspection and Inspection and Acceptance of Delivered Goods and Services, Infrastructure Projects and Consulting Services in the BIRSep 7, 2020View
RMO No. 28-2020Prescribes the updated policies and procedures for the granting and revocation of system accessAug 17, 2020View
RMO No. 25-2020Amends certain provisions of RMO No. 23-2020 relative to the offices that will process and issue the Authority to Release Imported Goods (ATRIG) for VAT Exemption on the importation of prescription drugs and medicines pursuant to RR No. 18-2020Jul 29, 2020View
RMO No. 24-2020Prescribes the guidelines in the reporting of accomplishments and evaluation of performance of Revenue District Offices relative to the Taxpayer Awareness ProgramJul 22, 2020View
RMO No. 23-2020Clarifies the issuance of Authority to Release Imported Goods for VAT Exemption on sale and importation of prescription drugs and medicines pursuant to Section 1 of RA No. 11467, further amending Section 109 (AA) of the NIRC of 1997, as amended, and as implemented in Revenue Regulations No. 18-2020Jul 15, 2020View
RMO No. 22-2020Prescribes the policies, guidelines and procedures in the handling/resolution of complaints received through the 8888 Citizens' Complaints Center, Presidential Complaint Center, BIR eComplaint System, Contact Center ng Bayan, Anti-Red Tape Authority and other Feedback MechanismsJul 14, 2020View
RMO No. 21-2020Prescribes the policies, guidelines and procedures for the inspection or supervision of the destruction/disposal and determination of deductible expense pertaining to inventory of goods/assets which have been declared as waste or obsoleteJul 10, 2020View