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Showing 28 results: Memorandum Orders on Amnesty and relief

BIR issuances
No. of Issuance Subject Date of Issue Action
RMO No. 19-2026Policies, Guidelines, and Procedures for the Availment of a One-Time Abatement of Taxes and/or Penalties for Micro Taxpayers Pursuant to Revenue Regulations No. 004-2026Jul 23, 2026View
RMO No. 18-2023Amends the policies and procedures in the issuance of the Authority to Cancel Assessment (ATCA) as provided in RMO No. 33-2018May 19, 2023View
RMO No. 33-2019Prescribes the policies, guidelines and procedures in the processing and monitoring of Estate Tax Amnesty availment pursuant to RA No. 11213 (Tax Amnesty Act) and issuance of the corresponding Electronic Certificates Authorizing Registration (eCARs)Jun 27, 2019View
RMO No. 23-2019Prescribes the policies, guidelines and procedures in the processing of applications for Tax Amnesty on Delinquencies pursuant to RA No. 11213 (Tax Amnesty Act)May 9, 2019View
RMO No. 19-2019Creates the Alphanumeric Tax Code for Tax Amnesty on Estate and Delinquencies pursuant to the implementation of Republic Act No. 11213 ( Tax Amnesty Act)Apr 29, 2019View
RMO No. 18-2019Amends RMO No. 9-2019 on the allocation of the CY 2019 BIR collection goal by implementing officeApr 26, 2019View
RMO No. 33-2018Consolidates, clarifies and reiterates the existing policies and procedures in the issuance of the Authority to Cancel Assessment (ATCA)Jul 12, 2018View
RMO No. 03-2017Amends further the prescribed format for the Certificate of Availment/Approval and Notice of Denial relative to Application for Compromise Settlement and/or Abatement of PenaltiesFeb 2, 2017View
RMO No. 62-2016Provides the policies in the issuance of BIR Tax Clearances required for securing NBI clearanceNov 9, 2016View
RMO No. 56-2016Further amends the policies, guidelines and procedures in the application and processing of Bureau of Internal Revenue Importer's Clearance Certificate (ICC) and Broker's Clearance Certificate (BCC)Sep 2, 2016View
RMO No. 34-2016Amends the prescribed format for the Notice of Denial that shall be prepared by concerned Regional Offices relative to Applications for Compromise Settlement and/or Abatement of PenaltiesJun 30, 2016View
RMO No. 32-2016Further clarifies and amends certain policies, guidelines and procedures in the issuance of importer/broker clearance certificates relative to the accreditation as importer/customs brokerJun 29, 2016View
RMO No. 14-2016Revises the guidelines for the execution of waivers from the defense of prescription pursuant to Section 222 of the National Internal Revenue Code of 1997, as amendedApr 18, 2016View
RMO No. 04-2016Amends pertinent provisions of RMO No. 20-2007 on the simplified processing of applications for compromise settlement and abatement cases by concerned Regional OfficesJan 26, 2016View
RMO No. 11-2014Prescribes the policies, guidelines and procedures in the periodic clean-up of Accounts Receivable/ Delinquent AccountsFeb 13, 2014View
RMO No. 09-2008Creates the Alphanumeric Tax Code for tax payment for the abatement of penalties/surcharges and interest on disputed/litigated assessmentsMar 10, 2008View
RMO No. 07-2008Creates the Alphanumeric Tax Code for tax amnesty payment on all unpaid internal revenue taxes imposed by the National Government for taxable year 2005 and prior yearsFeb 29, 2008View
RMO No. 21-2007Creates the Alphanumeric Tax Code for payment of one-time amnesty on certain tax and duty liabilities incurred by certain business enterprises operating within the Special Economic Zones and FreeportsAug 16, 2007View
RMO No. 20-2007Prescribes the policies for simplified processing of application to avail taxpayer’s remedies, compromise settlement and abatementAug 14, 2007View
RMO No. 27-2006Prescribes the additional supporting documents to be attached to the dockets of cases for abatement under RR No. 15-2006 and RMO No. 23-2006Nov 8, 2006View
RMO No. 23-2006Prescribes the guidelines and procedures on the one-time administrative abatement of all penalties/surcharges and interest on delinquent accounts and assessments (preliminary or final, disputed or not) as of June 30, 2006Oct 6, 2006View
RMO No. 32-2005Prescribes the guidelines and procedures in handling Letter Notices for deployment via the Information Delivery Portal in the years 2005 onwards for audit and enforcement purposesDec 16, 2005View
RMO No. 11-2005Amends pertinent provisions of RMO No. 40-2004 relative to the modified procedures in handling taxpayer’s request for transfer of registration and inclusion of additional policiesMay 18, 2005View
RMO No. 34-2002Creates the Alphanumeric Tax Codes (ATC) on taxes collected through the Voluntary Assessment and Abatement Program (VAAP)Dec 9, 2002View
RMO No. 32-2002Prescribes additional guidelines and procedures in the implementation of the expanded Voluntary Assessment and Abatement ProgramNov 26, 2002View