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BIR Library

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 28 results: Memorandum Orders on Deadlines and extensions

BIR issuances
No. of Issuance Subject Date of Issue Action
RMO No. 8-2026Amending Revenue Memorandum Order No. 37-2023 on the Guidelines and Procedures in the Processing of Customer Satisfaction Survey for Frontline Services under Client Support ServiceMar 12, 2026View
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. 37-2023Amends RMO No. 5-2023 on the implementation of revised Customer Satisfaction Survey for frontline services under Client Support ServiceDec 11, 2023View
RMO No. 12-2023Prescribes the Enhanced BIR Strategic Performance Management SystemMar 30, 2023View
RMO No. 31-2022Prescribes the policies, guidelines and procedures in the accomplishment reporting on BIR Programs and ProjectsJun 15, 2022View
RMO No. 27-2022Amends the Reporting and Evaluation of Accomplishments of RDOs under the Taxpayer Awareness ProgramMay 19, 2022View
RMO No. 15-2022Prescribes the Contest Mechanics for the conduct of "2022 Tax Campaign" Video Making ContestMar 10, 2022View
RMO No. 36-2021Prescribes the supplemental guidelines on the grant of the FY 2021 Performance-Based Bonus (PBB) per Administrative Order No. 25 IATF-MC No. 2021-2 and amends certain portions in RMO No. 31-2021Dec 15, 2021View
RMO No. 20-2021Amends RMO No. 31-2020 relative to the giving of points for RDOs' accomplishment on the Taxpayer Awareness ProgramJun 17, 2021View
RMO No. 12-2021Announces the conduct of "Sama-sama sa Hamon ng Panahon: Buwis Ko, Para sa Pilipino" music video contestMar 17, 2021View
RMO No. 48-2020Prescribes the guidelines on the reporting compliance for the grant of the FY 2020 Performance-Based BonusDec 23, 2020View
RMO No. 40-2020Prescribes the revised guidelines and procedures in the processing and issuance of clearances in the National Office and Regional/District OfficesNov 23, 2020View
RMO No. 21-2017Amends certain items in RMO No. 13-2017 relative to the guidelines on compliance on the grant of the FY 2017 Performance-Based Bonus (PBB) requirementsSep 26, 2017View
RMO No. 13-2017Prescribes the guidelines and procedures in the preparation and submission of Accomplishment Reports in compliance with the FY 2017 Performance-Based Bonus (PBB) requirementsMay 22, 2017View
RMO No. 60-2016Prescribes the guidelines on the compliance on the grant of the FY 2016 Performance-Based Bonus requirements per Administrative Order No. 25 Inter-Agency Task Force Memorandum Circular No. 2016-01Oct 28, 2016View
RMO No. 36-2016Prescribes the policies and procedures in the decentralization of recording and reporting of internal revenue taxes to all Regional Finance and Collection DivisionsJun 30, 2016View
RMO No. 09-2015Prescribes the guidelines and procedures in the processing and issuance of clearance in the National Office and Regional/District OfficesMar 26, 2015View
RMO No. 21-2014Prescribes the policies, guidelines and procedures relative to the frequency of deposits of internal revenue tax collections by Revenue Collection Officers (RCOs)/Special Collecting Officers (SCOs)/other Collecting Officers (COs) to Authorized Government Depository Banks and the imposition of applicable sanctions/penalties for violations thereofJun 11, 2014View
RMO No. 12-2012Prescribes the guidelines and procedures in the implementation of the Electronic Sales Reporting by taxpayers using Cash Register Machines, Point of Sales Machines and other invoice/receipt generating machines, and for other purposeMay 16, 2012View
RMO No. 41-2011Consolidates and enhances the guidelines and procedures in identifying, handling, closing and monitoring of real/actual and invalid stop-filer casesNov 23, 2011View
RMO No. 10-2010Prescribes the policies and guidelines relative to Project R.I.P.Feb 2, 2010View
RMO No. 44-2009Institutionalizes the “On Time-BIR Time” initiativeDec 29, 2009View
RMO No. 34-2007Prescribes the manner of submission of monthly report on assessments and collections by offices having assessment and collection functions in the National Office and in the Regional OfficesNov 16, 2007View
RMO No. 04-2007Prescribes the guidelines and procedures on the issuance and use of Revenue Official Receipts during specified tax deadlines in areas where there are Authorized Agent BanksApr 12, 2007View
RMO No. 32-2002Prescribes additional guidelines and procedures in the implementation of the expanded Voluntary Assessment and Abatement ProgramNov 26, 2002View