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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. 22-2026Prescribing the Consolidated and Revised Policies, Guidelines and Procedures for the Bureau of Internal Revenue Audit ProgramAug 24, 2026View
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. 6-2026Amendments and Supplemental Guidelines Governing the Implementation of Revenue Memorandum Order (RMO) No. 1-2026Mar 4, 2026View
RMO No. 1-2026Prescribing Revised Policies, Controls, and Procedures for Tax Audit and Assessment Following the Lifting of the Suspension Imposed Under Revenue Memorandum Circular No. 107-2025Jan 27, 2026View
RMO No. 44-2025Guidelines and Procedures in Processing and Payment of Separation and Terminal Leave Benefits (TLB) Claims in the National and Regional Offices Amending Revenue Memorandum Order (RMO) No. 37-2016 and RMO No. 40-2020, as amended by RMO No. 14-2022Oct 15, 2025View
RMO No. 38-2025Consolidated Guidelines and Procedures for the Processing of Claims for Refund of Excise Tax Paid on Petroleum Products, amending Revenue Memorandum Order No. 16-2024 and other related issuancesSep 8, 2025View
RMO No. 36-2025Further Amending Revenue Memorandum Order No. 6-2023, Prescribing the Updated and Consolidated Policies, Guidelines and Procedures for BIR Audit ProgramAug 18, 2025View
RMO No. 34-2025Guidelines and Procedures Regarding Requests for Issuance of a Certified True Copy of the Commissioner of Internal Revenue's Decision on an Administrative Appeal Against a Final Decision on Disputed Assessment and on a Denial of the Claims for Refund of Value-Added Tax and Excise Tax under Sections 112 (C) and 135-A of the National Internal Revenue Code of 1997, as amended by Republic Act No. 12066, under the Jurisdiction of the Appellate DivisionJul 7, 2025View
RMO No. 25-2025Revised Customer Satisfaction Survey Form and Updated Survey Working Paper Under the Client Support ServiceMay 19, 2025View
RMO No. 23-2025Appropriate Filing of Criminal Actions Arising from Administrative Complaint and Official ReportApr 30, 2025View
RMO No. 22-2025Amending the Guidelines in the Processing and Issuance of Certificate of Tax Exemption under Revenue Memorandum Order No. 38-2019 Entitled as "Tax Exemption of Non-Stock, Non-Profit Corporations Under Section 30 of the National Internal Revenue Code of 1997, as Amended"Apr 29, 2025View
RMO No. 17-2025BIR Operational Key Performance Indicators for CY 2025Mar 24, 2025View
RMO No. 16-2025Amendments on Revenue Memorandum Order No. 23-2021 on Guidelines and Procedures on Digital/Online Learning in the Bureau of Internal RevenueMar 21, 2025View
RMO No. 15-2025Policies and Procedures on Recording of Collections, Tax Receivables and Acquired Assets in Compliance with Reportorial Requirements of the Commission on Audit – Governing Accounting StandardsMar 21, 2025View
RMO No. 7-2025Further Amending Revenue Memorandum Order No. 1-2021, as Amended, Prescribing the Gross Sales Threshold for Cases to be Audited/Investigated by the Office Audit Section of the Assessment Divisions in Regional OfficesFeb 7, 2025View
RMO No. 1-2025Processing of request for documents from Securities and Exchange Commission (SEC) in relation to the Memorandum of Agreement (MOA) and Data Sharing Agreement (DSA) between BIR and SEC.Jan 3, 2025View
RMO No. 51-2024Suspension of All Audit and Other Field Operations of the Bureau of Internal Revenue Effective December 16, 2024Dec 16, 2024View
RMO No. 36-2024Amending Revenue Memorandum Order No. 1-2021 Prescribing the Gross Sales Threshold for Cases to be Audited/Investigated by the Office Audit Section of the Assessment Divisions in Regional OfficesSep 4, 2024View
RMO No. 33-2024Rules and Regulations Implementing Revenue Regulations (RR) No. 14-2024 on the Modes of Disposition of Seized /Forfeited ArticlesAug 30, 2024View
RMO No. 27-2024Providing guidelines, policies and procedures in the processing of claims for credit/refund of taxes erroneously or illegally received or collected or penalties imposed without authority pursuant to Section 204(C), in relation to Section 229 of the National Internal Revenue Code of 1997, as Amended (Tax Code), except those under the authority and jurisdiction of the Legal GroupJul 3, 2024View
RMO No. 25-2024Providing guidelines, policies and procedures in the processing of claims for tax credit/refund of excess/unutilized creditable withholding taxes on income pursuant to Section 76(C), in relation to Sections 204(C) and 229 of the National Internal Revenue Code of 1997, as Amended (Tax Code), except those under the authority and jurisdiction of the Legal GroupJul 3, 2024View
RMO No. 24-2024Prescribes the Operation Key Performance Indicators for CY 2024Jun 28, 2024View
RMO No. 17-2024Amends certain provisions of Revenue Memorandum Order No. 6-2023.May 20, 2024View
RMO No. 06-2024Prescribes the revised One-Time Transactions (ONETT) Customer Satisfaction Survey FormMar 5, 2024View
RMO No. 03-2024Prescribes the Bureau of Internal Revenue's (BIR) Anti-Counterfeit and Anti-Piracy (ACAP) PolicyFeb 5, 2024View