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 351 results: Memorandum Orders on Assessment and audit

BIR issuances
No. of Issuance Subject Date of Issue Action
RMO No. 10-2010Prescribes the policies and guidelines relative to Project R.I.P.Feb 2, 2010View
RMO No. 07-2010Prescribes the guidelines and procedures in handling Letter Notices generated thru Tax Reconciliation System and Reconciliation of Listing for Enforcement System/Third Party Matching -Bureau of Customs Data Program for the Year 2008Jan 25, 2010View
RMO No. 06-2010Prescribes the policies and guidelines in the stamping of Income Tax Returns and the attached audited financial statements and the number of copies of tax returns to be submitted and filedJan 20, 2010View
RMO No. 05-2010Implements the "No Noon Break" work schedule and 24/7 eServicesJan 20, 2010View
RMO No. 01-2010Prescribes the policies and guidelines for the conduct of conferences and meetingsJan 4, 2010View
RMO No. 35-2009Prescribes the guidelines and procedures relative to the BIR Project “Iboto Mo”Nov 12, 2009View
RMO No. 29-2009Prescribes the policies in the conduct of the mandatory Written Competency ExaminationSep 30, 2009View
RMO No. 23-2009Prescribes the policies and guidelines in the audit of selected taxpayers by the National Investigation DivisionJul 9, 2009View
RMO No. 20-2009Creates the BIR Audit CommitteeJun 9, 2009View
RMO No. 19-2009Prescribes the 2009 Audit Program for Revenue District OfficesJun 4, 2009View
RMO No. 17-2009Prescribes the guidelines and procedures in handling Letter Notices for taxable year 2007  generated thru the Tax Reconciliation System and Reconciliation of Listing for Enforcement System (RELIEF)/Third Party Matching-Bureau of Customs (TPM-BOC) Data ProgramMay 25, 2009View
RMO No. 15-2009Provides the guidelines for the revival of the "Handang Maglingkod" ProjectMay 11, 2009View
RMO No. 13-2009Prescribes an Office Audit Program in the Assessment Division of Revenue Regional OfficesMay 5, 2009View
RMO No. 05-2009Prescribes the policies and guidelines in the issuance of Letters of Authority by the various BIR investigating officesFeb 12, 2009View
RMO No. 36-2008Amends certain provisions of RMO No. 32-2007 relative to the handling of 2006 Letter Notices generated thru Reconciliation of Listing for Enforcement System and Third Party Matching-Bureau of Customs data programDec 11, 2008View
RMO No. 14-2008Prescribes the policies, guidelines and procedures in the temporary allowance of payment and affixture of Documentary Stamp Tax through “Constructive Stamping or Receipt System” by taxpayers who are mandated to use the on-line Documentary Stamp Electronic Imprinting MachinesJun 20, 2008View
RMO No. 25-2008Prescribes the guidelines, policies and procedures in the transfer of the Integrated Tax System data and records of delisted and newly enlisted large taxpayersJun 17, 2008View
RMO No. 24-2008Provides the policies and guidelines for the development, investigation and prosecution of cases under the Run After Tax Evaders Program of the BIRJun 11, 2008View
RMO No. 23-2008Streamlines the priority projects under the Tax Reform AgendaJun 11, 2008View
RMO No. 22-2008Prescribes the guidelines for the short-audit of the 1st Quarter Value-Added Tax for taxable year 2008 of taxpayers under the jurisdiction of the Large Taxpayers Service and the Regional OfficesJun 10, 2008View
RMO No. 21-2008Provides supplemental policies on the preliminary analysis and audit/verification of 2007 internal revenue tax returns prescribed under RMO No. 20-2008 relative to the issuance of Letters of Authority and Tax Verification Notices for regional casesJun 10, 2008View
RMO No. 20-2008Prescribes the guidelines for the preliminary analysis and audit/verification of 2007 internal revenue tax returns and the corresponding tax payments for taxpayers under the Large Taxpayers Service and Revenue Regions/Revenue District OfficesMay 23, 2008View
RMO No. 19-2008Prescribes the revised target for the 2008 audit goal and the basis for the computation of the Audit Effort RatioMay 23, 2008View
RMO No. 16-2008Prescribes the involvement of the National Investigation Division and Policy Cases Division of the Enforcement Service in the audit of selected taxpayersApr 28, 2008View
RMO No. 15-2008Prescribes the Performance Management System for 2008 and the Monitoring and Accomplishment Reporting System for its implementationApr 2, 2008View