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Showing 204 results: Memorandum Orders on Large taxpayers

BIR issuances
No. of Issuance	Subject	Date of Issue	Action
RMO No. 20-2007	Prescribes the policies for simplified processing of application to avail taxpayer’s remedies, compromise settlement and abatement	Aug 14, 2007	View
RMO No. 14-2007	Prescribes additional procedures to detect the presence of “Fly-by-Night” taxpayers in the current database of the BIR and to thwart their subsequent request to secure Authority to Print sales invoices/official receipts	Jul 13, 2007	View
RMO No. 10-2007	Prescribes the policies, guidelines and procedures in the conduct of the BIR Resibo Programs: “Premyo sa Resibo” and “NO OR Complaint”	Jun 12, 2007	View
RMO No. 22-2006	Revokes RMO No. 17-2005, as amended by RMO No. 21-2005, relative to the Temporary Operating Procedures concerning the submission of Large Taxpayers Service monthly reports	Sep 18, 2006	View
RMO No. 21-2006	Prescribes the report formats for updating the status of consolidated Letter Notices covering taxable years 2004 onwards	Sep 13, 2006	View
RMO No. 19-2006	Prescribes the guidelines and procedures for the processing of pending claims for tax credit/refund of Excise Tax paid on petroleum products	Aug 31, 2006	View
RMO No. 17-2006	Amends the existing policies and procedures for centralized processing and issuance of Returns Processing System Assessment Notices and manual Assessment Notices by the Large Taxpayers Service including the Large Taxpayer District Offices and concerned divisions under them	Aug 30, 2006	View
RMO No. 15-2006	Prescribes the policies and procedures in the implementation of special revalidation covering all outstanding Tax Credit Certificates issued by the BIR and those jointly issued by the One-Stop Shop inter-agency tax credit and Duty Drawback Center and the BIR	Aug 10, 2006	View
RMO No. 10-2006	Prescribes the revised guidelines and procedures in the adoption of Electronic Filing and Payment System (eFPS) for computerized Revenue District Offices (RDOs)	Apr 4, 2006	View
RMO No. 08-2006	Prescribes the guidelines and procedures in the implementation of the Letter of Authority Monitoring System (LAMS)	Mar 22, 2006	View
RMO No. 07-2006	Prescribes the guidelines and procedures in the processing of applications for zero-rating of effectively zero-rated transactions for Value-Added Tax purposes	Feb 28, 2006	View
RMO No. 32-2005	Prescribes the guidelines and procedures in handling Letter Notices for deployment via the Information Delivery Portal in the years 2005 onwards for audit and enforcement purposes	Dec 16, 2005	View
RMO No. 27-2005	Prescribes a short audit for the Value-Added Tax liabilities of taxpayers with reported zero-rated sales and exempt sales under the jurisdiction of the Large Taxpayers Service and the Regional Offices	Oct 24, 2005	View
RMO No. 21-2005	Suspends until further notice the temporary operating procedures governing the Large Taxpayers Service under RMO No. 17-2005	Aug 18, 2005	View
RMO No. 17-2005	Prescribes the temporary operating procedures relative to the Large Taxpayers Service operations	Jul 20, 2005	View
RMO No. 10-2005	Prescribes the policies and procedures in the accreditation of Cash Register Machine (CRM), Point of Sale (POS), other sales machines including sales receipting system software as well as registration for the use thereof pursuant to RR Nos. 11-2004 and 5-2005	May 3, 2005	View
RMO No. 47-2004	Prescribes the policies and procedures in the monitoring, identification for inclusions or deletions of Withholding Agents classified as Top 10,000 Private Corporations	Nov 4, 2004	View
RMO No. 46-2004	Provides additional supplement and guidelines in handling Letter Notices with discrepancies arising from Data Matching Process that remain unserved, have been served but are without response or are under protest by taxpayers	Nov 3, 2004	View
RMO No. 43-2004	Modifies BIR Form Nos. 1253 – General Control Ledger; 1245 – Monthly List of Transfer-In Accounts; 1246 – Monthly List of Transfer-Out Accounts; 1247 – Monthly List of Accounts Cancelled by ATCA; 1248 – Monthly List of Accounts Paid	Oct 12, 2004	View
RMO No. 32-2004	Provides guidelines and enforcement measures to determine the correct tax liability of motels	Jul 6, 2004	View
RMO No. 05-2004	Prescribes the guidelines and procedures in the implementation of RR No. 29-2003 relative to the advance payment of Value-Added Tax on the sale of flour	Feb 4, 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. 42-2003	Prescribes additional guidelines on the assessment of national internal revenue taxes covered by Letter Notices issued under the RELIEF system	Nov 21, 2003	View
RMO No. 38-2003	Prescribes the uniform guidelines and procedures in the processing of various permits for Excise Tax purposes	Nov 17, 2003	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