BIR Library
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Showing 41 results: Memorandum Orders on Collection and enforcement
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMO No. 11-2026 | Updated Cost to Collect Threshold for Accounts Receivable/Delinquent Accounts (AR/DA) for Collection Enforcement Prioritization | May 12, 2026 | View |
| RMO No. 16-2024 | Amends 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, 2024 | View |
| RMO No. 18-2023 | Amends the policies and procedures in the issuance of the Authority to Cancel Assessment (ATCA) as provided in RMO No. 33-2018 | May 19, 2023 | View |
| RMO No. 29-2022 | Prescribes the policies and guidelines in the conduct of public auction of distrained personal properties, seized/levied real properties and acquired personal and real assets | May 26, 2022 | View |
| RMO No. 2-2022 | Amends portions of RMO No. 10-2021 relative to the prescribed Standard Success Indicators for the Regional Divisions | Jan 14, 2022 | View |
| RMO No. 28-2021 | Amends 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 mechanisms | Oct 26, 2021 | View |
| RMO No. 45-2019 | Amends the definition of the term "Accounts Receivable/Delinquent Accounts" (AR/DAs) to be reported in the Financial Statements | Aug 7, 2019 | View |
| RMO No. 41-2019 | Prescribes 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 Encumbrance | Jul 31, 2019 | View |
| RMO No. 35-2019 | Revises certain policies in the enforcement of civil remedies for the collection of Accounts Receivable/Delinquent Accounts (AR/DAs) | Jul 18, 2019 | View |
| RMO No. 23-2019 | Prescribes 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, 2019 | View |
| RMO No. 19-2019 | Creates 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, 2019 | View |
| RMO No. 18-2019 | Amends RMO No. 9-2019 on the allocation of the CY 2019 BIR collection goal by implementing office | Apr 26, 2019 | View |
| RMO No. 33-2018 | Consolidates, clarifies and reiterates the existing policies and procedures in the issuance of the Authority to Cancel Assessment (ATCA) | Jul 12, 2018 | View |
| RMO No. 57-2016 | Directs the special revalidation of outstanding Letters of Authority under the Run After Tax Evaders (RATE) Program | Sep 5, 2016 | View |
| RMO No. 56-2016 | Further 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, 2016 | View |
| RMO No. 35-2016 | Prescribes the use of the new revised Consolidated Warrant of Distraint and/or Levy Status Report with Monthly Consolidated List of Seized Properties | Jun 30, 2016 | View |
| RMO No. 26-2016 | Prescribes the policies and guidelines in handling disputed assessments | Jun 14, 2016 | View |
| RMO No. 22-2015 | Amends certain portions of RMO No. 11-2014 relative to the policies, guidelines and procedures in the periodic clean-up of Accounts Receivable/Delinquent Accounts | Oct 12, 2015 | View |
| RMO No. 01-2015 | Further amends certain provisions of RMO No. 10-2014, as amended by RMO No. 33-2014 | Jan 7, 2015 | View |
| RMO No. 38-2014 | Prescribes the uniform policies and guidelines on the implementation of cash disbursements for tax refunds thru the Trust Receipts Fund | Dec 9, 2014 | View |
| RMO No. 11-2014 | Prescribes the policies, guidelines and procedures in the periodic clean-up of Accounts Receivable/ Delinquent Accounts | Feb 13, 2014 | View |
| RMO No. 10-2014 | Prescribes the policies, guidelines and procedures in the accreditation of importers and customs brokers and the revocation thereof | Feb 10, 2014 | View |
| RMO No. 02-2013 | Prescribes the policies, guidelines and procedures in processing specific requests for information pursuant to the exchange of information provision of Philippine Tax Treaties | Feb 18, 2013 | View |
| RMO No. 02-2011 | Amends certain provisions of RMO No. 71-2010 relative to the conversion of Accounts Receivables/Delinquent Accounts into the Accounts Receivables Conversion System | Jan 7, 2011 | View |
| RMO No. 71-2010 | Prescribes the guidelines and procedures for the conversion of Accounts Receivables/Delinquent Accounts into the Accounts Receivables Conversion System | Aug 17, 2010 | View |
