BIR Library
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Showing 351 results: Memorandum Orders on Assessment and audit
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMO No. 19-2013 | Amends certain provisions of RMO No. 45-2011 relative to the guidelines and procedures in the conduct of pre-repair inspection and inspection and acceptance of deliveries of goods and services in the BIR | Jul 5, 2013 | View |
| RMO No. 10-2013 | Prescribes the revised guidelines and procedures in the issuance and enforcement of Subpoenas Duces Tecum and the prosecution of cases for non-compliance therewith | Apr 22, 2013 | View |
| RMO No. 08-2013 | Prescribes the policies, guidelines and procedures in the implementation of the Mobile Revenue Collection Officers System | Apr 5, 2013 | View |
| RMO No. 07-2013 | Prescribes the endorsement of fraud cases discovered in the processing and issuance of Certificates Authorizing Registration (CARs) and Tax Clearances (TCLs) and amends the manner and procedures in the issuance of CARs and TCLs for transactions or transfers within the area of jurisdiction of Revenue Region No. 1 | Apr 4, 2013 | View |
| RMO No. 04-2013 | Prescribes the policies and guidelines in the audit of tax returns by Revenue District Offices | Mar 18, 2013 | View |
| RMO No. 02-2013 | Prescribes the policies, guidelines and procedures in processing specific requests for information pursuant to the exchange of information provision of Philippine Tax Treaties | Feb 18, 2013 | View |
| RMO No. 25-2012 | Prescribes the guidelines and procedures in the pre-audit of annual Income Tax Returns of individuals engaged in business/practice of profession and corporate taxpayers filed at the Revenue District Offices | Nov 19, 2012 | View |
| RMO No. 21-2012 | Prescribes the policies, guidelines and procedures in the acceptance, processing, evaluation, approval of applications for monetization and issuance of Notice of Payment Schedule of outstanding VAT Tax Credit Certificates solely issued by the BIR and jointly issued by the One-Stop-Shop Inter-Agency Tax Credit and Duty Drawback Center of the Department of Finance and the BIR | Sep 10, 2012 | View |
| RMO No. 20-2012 | Prescribes the policies and procedures for the implementation of the 2012 Value-Added Tax Audit Program | Sep 5, 2012 | View |
| RMO No. 19-2012 | Prescribes the policies and procedures in the Value-Added Tax Audit Program for Large Taxpayers Service | Aug 31, 2012 | View |
| RMO No. 13-2012 | Prescribes the revised guidelines and procedures in handling Letter Notices generated through Third-Party Information data matching with tax returns | May 16, 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. 46-2011 | Prescribes the policies, guidelines and procedures in the filing of confidential information, investigation of cases arising therefrom and processing of claims for reward, in relation to the implementation of RR No. 16-2010 | Dec 22, 2011 | View |
| RMO No. 45-2011 | Prescribes the guidelines and procedures in the conduct of pre-repair inspection and inspection and acceptance of deliveries of goods and services in the BIR | Dec 21, 2011 | View |
| RMO No. 29-2011 | Streamlines the reports required for submission to the Assessment Service | Jul 7, 2011 | View |
| RMO No. 28-2011 | Prescribes the policies, guidelines and procedures in the distribution and use of “Lens Key” relative to the implementation of RR No. 7-2009 on the Electronic Documentary Stamp Tax (eDST) system | Jul 1, 2011 | View |
| RMO No. 22-2011 | Amends the Audit Criteria for Taxable Years 2009 and 2010 | Jun 1, 2011 | View |
| RMO No. 19-2011 | Promulgates and implements the Revised Rules of Procedure in the Investigation/Hearing of Administrative Cases | May 16, 2011 | View |
| RMO No. 14-2011 | Establishes the Computer Assisted Audit Tools & Techniques System (CAATTS) Laboratory | Mar 18, 2011 | View |
| RMO No. 13-2011 | Amends certain provision of RMO No. 6-2010 relative to the stamping of Income Tax Returns and the attached audited Financial Statements, and the number of copies of tax returns to be submitted and filed | Mar 17, 2011 | View |
| RMO No. 04-2011 | Amends the Audit Criteria for Taxable Years 2009 and 2010 | Feb 7, 2011 | View |
| RMO No. 03-2011 | Prescribes the CY 2011 Audit Criteria | Feb 1, 2011 | View |
| RMO No. 88-2010 | Prescribes the guidelines and procedures in the issuance and enforcement of Subpoena Duces Tecum and the prosecution of cases for “Failure to Obey Summons” | Dec 22, 2010 | View |
| RMO No. 82-2010 | Prescribes the criteria and procedures for attrition of officials and employees of the BIR, including submission of required documents and reports, under RA No. 9335 (Attrition Act of 2005) | Dec 6, 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 |