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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

BIR issuances
No. of Issuance Subject Date of Issue Action
RMO No. 80-2010Prescribes the CY 2010 Audit CriteriaNov 2, 2010View
RMO No. 71-2010Prescribes the guidelines and procedures for the conversion of Accounts Receivables/Delinquent Accounts into the Accounts Receivables Conversion SystemAug 17, 2010View
RMO No. 69-2010Prescribes the guidelines on the issuance of electronic Letters of Authority, Tax Verification Notices and Memoranda of AssignmentAug 13, 2010View
RMO No. 68-2010Prescribes the guidelines and procedures in the verification and surrender of Documentary Stamp Tax Electronic Imprinting Machines and transfer of unused/unloaded Documentary Stamp Tax balance to the Electronic Documentary Stamp Tax SystemAug 11, 2010View
RMO No. 64-2010Amends Revenue Memorandum Order No. 62-2010, which provides supplemental guidelines on the electronic issuance of Letters of Authority (eLA) and related audit policies and proceduresJul 16, 2010View
RMO No. 62-2010Prescribes the supplemental guidelines on the electronic issuance of Letters of Authority and related audit policies and proceduresJul 1, 2010View
RMO No. 59-2010Amends certain reportorial requirements and responsibilities for the Project Rest In PeaceJun 29, 2010View
RMO No. 52-2010Amends the coverage and date of the Written Competency ExaminationJun 11, 2010View
RMO No. 51-2010Prescribes the policies and guidelines relative to the eComplaint SystemJun 10, 2010View
RMO No. 50-2010Authorizes other Revenue Officers to conduct surveillance activitiesJun 2, 2010View
RMO No. 45-2010Prescribes the revised guidelines in the requests for the production of the books of accounts and/or other records and documents and in the issuance of Subpoena Duces Tecum for failure of taxpayers to comply with the requestsMay 12, 2010View
RMO No. 44-2010Prescribes the policies and guidelines relative to the electronic issuance of Letters of AuthorityMay 12, 2010View
RMO No. 42-2010Prohibits the issuance of Temporary Restraining Orders on the collection of taxes against the BIR by courts other than the Court of Tax Appeals, the issuance of warrants of distraint and garnishment, and/or levy on final decisions of the BIR on disputed assessments, cases filed before the Court of Tax Appeals, and the sale of property distrained and garnishedMay 4, 2010View
RMO No. 36-2010Prescribes the guidelines and procedures for the conduct of the Conglomerate Audit Program for taxable year 2009Mar 30, 2010View
RMO No. 35-2010Amends RMO No. 31-98 by delegating the authority to approve requests for disposal of Specialized Accountable Forms in the Regional OfficesMar 29, 2010View
RMO No. 32-2010Prescribes the guidelines and procedures for the conduct of the Written Competency Examination for Revenue District Officers; Assistant Revenue District Officers; Chiefs and Assistant Chiefs of Large Taxpayers District Offices, Large Taxpayers Regular Audit Divisions 1-4 and Large Taxpayers Excise Audit Divisions 1 and 2; Chiefs and Assistant Chiefs of the Assessment, Collection and Special Investigation Divisions; Chiefs and Assistant Chiefs of Collection Enforcement Division and Large Taxpayers Collection Enforcement Division and Revenue Officers performing collection functionsMar 25, 2010View
RMO No. 29-2010Prescribes the guidelines and procedures in the processing and payment of certain money claimsMar 23, 2010View
RMO No. 28-2010Prescribes the guidelines for the conduct of the 2010 “Handang Maglingkod" ProjectMar 22, 2010View
RMO No. 27-2010Prescribes the enhanced policies and guidelines to re-invigorate the Run After Tax Evaders ProgramMar 17, 2010View
RMO No. 26-2010Prescribes the policies and procedures in the preparation of the List of Assets by the Revenue Officer for cases under investigation/verification and its incorporation in the Data WarehouseMar 17, 2010View
RMO No. 24-2010Prescribes the policies and guidelines for the development of the Industry Champion Program of the BIRMar 15, 2010View
RMO No. 20-2010Amends certain provisions of RMO No. 15-2010 relative to the handling of court cases by BIR lawyers/prosecutorsMar 9, 2010View
RMO No. 19-2010Prescribes the policies and guidelines in the conduct of investigations relative to the Taxpayers’ Lifestyle Check SystemMar 9, 2010View
RMO No. 17-2010Amends RMO No. 31-2008 reiterating the previous memorandum on wearing of the prescribed BIR uniforms and/or IDMar 4, 2010View
RMO No. 13-2010Amends RMO No. 6-2010 relative to the stamping of Income Tax Returns and the audited Financial StatementsFeb 4, 2010View