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Showing 41 results: Memorandum Orders on Collection and enforcement

BIR issuances
No. of Issuance Subject Date of Issue Action
RMO No. 11-2026Updated Cost to Collect Threshold for Accounts Receivable/Delinquent Accounts (AR/DA) for Collection Enforcement PrioritizationMay 12, 2026View
RMO No. 16-2024Amends Revenue Memorandum Order No. 19-2006 regarding the guidelines and procedures for the processing of pending claims for tax credit/refund of Excise Tax paid on petroleum products.May 3, 2024View
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. 29-2022Prescribes the policies and guidelines in the conduct of public auction of distrained personal properties, seized/levied real properties and acquired personal and real assetsMay 26, 2022View
RMO No. 2-2022Amends portions of RMO No. 10-2021 relative to the prescribed Standard Success Indicators for the Regional DivisionsJan 14, 2022View
RMO No. 28-2021Amends certain provisions of RMO No. 22-2020 relative to the policies, guidelines and procedures in the handling/resolution of concerns/complaints received thru the 8888 Citizen's Complaint Center, Presidential Complaint Center, BIR eComplaint System, Contact Center ng Bayan, Anti-Red Tape Authority and other feedback mechanismsOct 26, 2021View
RMO No. 45-2019Amends the definition of the term "Accounts Receivable/Delinquent Accounts" (AR/DAs) to be reported in the Financial StatementsAug 7, 2019View
RMO No. 41-2019Prescribes the required documents in the processing of request for the lifting of Warrant of Garnishment, Notice of Tax Lien, Notice of Levy and Notice of EncumbranceJul 31, 2019View
RMO No. 35-2019Revises certain policies in the enforcement of civil remedies for the collection of Accounts Receivable/Delinquent Accounts (AR/DAs)Jul 18, 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. 57-2016Directs the special revalidation of outstanding Letters of Authority under the Run After Tax Evaders (RATE) ProgramSep 5, 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. 35-2016Prescribes the use of the new revised Consolidated Warrant of Distraint and/or Levy Status Report with Monthly Consolidated List of Seized PropertiesJun 30, 2016View
RMO No. 26-2016Prescribes the policies and guidelines in handling disputed assessmentsJun 14, 2016View
RMO No. 22-2015Amends certain portions of RMO No. 11-2014 relative to the policies, guidelines and procedures in the periodic clean-up of Accounts Receivable/Delinquent AccountsOct 12, 2015View
RMO No. 01-2015Further amends certain provisions of RMO No. 10-2014, as amended by RMO No. 33-2014Jan 7, 2015View
RMO No. 38-2014Prescribes the uniform policies and guidelines on the implementation of cash disbursements for tax refunds thru the Trust Receipts FundDec 9, 2014View
RMO No. 11-2014Prescribes the policies, guidelines and procedures in the periodic clean-up of Accounts Receivable/ Delinquent AccountsFeb 13, 2014View
RMO No. 10-2014Prescribes the policies, guidelines and procedures in the accreditation of importers and customs brokers and the revocation thereofFeb 10, 2014View
RMO No. 02-2013Prescribes the policies, guidelines and procedures in processing specific requests for information pursuant to the exchange of information provision of Philippine Tax TreatiesFeb 18, 2013View
RMO No. 02-2011Amends certain provisions of RMO No. 71-2010 relative to the conversion of Accounts Receivables/Delinquent Accounts into the Accounts Receivables Conversion SystemJan 7, 2011View
RMO No. 71-2010Prescribes the guidelines and procedures for the conversion of Accounts Receivables/Delinquent Accounts into the Accounts Receivables Conversion SystemAug 17, 2010View