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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 659 results: Memorandum Orders on BIR administration

BIR issuances
No. of Issuance Subject Date of Issue Action
RMO No. 10-2018Amends RMO No. 8-2018 on the allocation of the CY 2018 BIR collection goal by implementing officeFeb 22, 2018View
RMO No. 08-2018Allocates the CY 2018 BIR collection goal by implementing officeJan 29, 2018View
RMO No. 06-2018Provides policies and guidelines in the enhancement of the frontline services in compliance with the Ease of Doing Business and implementation of the Revised Citizen's CharterJan 18, 2018View
RMO No. 05-2018Prescribes the policies, guidelines and procedures in the nomination/application to act as a Resource Person for Trainings/Seminars/Briefings or as Subject Matter Expert (SME) for the Competency-Based Human Resource Program of the BIRJan 17, 2018View
RMO No. 04-2018Prescribes the policies and guidelines on the use of a new BIR Service Desk (Centerpoint) SystemJan 16, 2018View
RMO No. 03-2018Prescribes the policies and procedures for the use of Computer-Assisted Audit Tools and Techniques (CAATTs) laboratories, and Key Performance Indicators (KPIs) and reporting requirements for CAATTs usageJan 16, 2018View
RMO No. 30-2017Amends certain provision of RMO No. 55-2016 relative to the signatories of Electronic Certificate Authorizing Registration (eCAR)Nov 6, 2017View
RMO No. 26-2017Prescribes the guidelines on the assignment and re-assignment of Revenue Officers involved in Excise Tax functions to establishments where articles subject to Excise Tax are produced or keptOct 4, 2017View
RMO No. 25-2017Prescribes the guidelines, policies and procedures in the transfer of data and records in the Integrated Tax Systems (ITS)/Electronic Tax Information System (eTIS) and other administrative and reportorial requirements for compliance by newly enlisted/transferred Large TaxpayersOct 4, 2017View
RMO No. 24-2017Prescribes the guidelines and procedures on the use and maintenance of the BIR Dormitory in the National and Regional OfficesOct 4, 2017View
RMO No. 22-2017Amends Section II of RMO Nos. 45-2000 and 34-2013 relative to the guidelines on study leaveSep 27, 2017View
RMO No. 20-2017Amends RMO No. 82-2010 on the criteria and procedures for attrition of officials and employees of the BIR under RA No. 9335 (Attrition Act of 2005) and its implementing rules and regulationsSep 14, 2017View
RMO No. 19-2017Updates the guidelines and procedures on the disposal of unserviceable propertiesAug 18, 2017View
RMO No. 18-2017Prescribes the policies, guidelines and procedures for tagging/classifying inactive business taxpayersAug 14, 2017View
RMO No. 15-2017Prescribes the additional content for the BIR Employees Portal and the revised guidelines to access its contentJun 13, 2017View
RMO No. 14-2017Prescribes the 2017 Collection Target from Audit and the basis for the computation of the audit goalJun 13, 2017View
RMO No. 12-2017Prescribes the guidelines and procedure to streamline the process and issuance of Certificate of Tax Exemption (CTE) and Electronic Certificate Authorizing Registration (eCAR) for transfers of raw lands to community/ homeowners associations for socialized housing projects under RA No. 7279 (Urban Development and Housing Act of 1992)May 16, 2017View
RMO No. 11-2017Prescribes the policies, guidelines and procedures in accepting students for On-the-Job Training in the BIR National Office and Regional OfficesMay 15, 2017View
RMO No. 10-2017Prescribes the amended guidelines and procedures on the selection of candidates for promotion, amending RMO Nos. 10-96, 25-2003 and 19-2005May 5, 2017View
RMO No. 08-2017Prescribes the procedures for claiming tax treaty  benefits for dividend, interest and royalty income of non-resident income earnersMar 28, 2017View
RMO No. 07-2017Allocates the CY 2017 BIR collection goal by implementing officeMar 16, 2017View
RMO No. 06-2017Prescribes the revised guidelines and procedures in the extraction, dissemination and reporting of utilization of preprocessed Third Party InformationMar 8, 2017View
RMO No. 05-2017Prescribes the functional guidelines relative to the implementation of the Taxpayer Registration System (TRS) under the Electronic Tax Information System-1 (eTIS-1)Feb 17, 2017View
RMO No. 02-2017Amends RMO No. 49-2016 re: internal rules and procedures on the rendition of overtime services of BIR personnelJan 26, 2017View
RMO No. 68-2016Delegates the authority for recruitment in the Regional Offices and amends RMO No. 36-2013 re: Strategic Recruitment and Selection ProcessDec 29, 2016View