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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 51 results: Memorandum Orders on eFiling and ePayment

BIR issuances
No. of Issuance Subject Date of Issue Action
RMO No. 13-2026Amending the Provisions of Revenue Memorandum Order No. 36-2016 on the Policies and Procedures in the Reconciliation of Internal Revenue CollectionsJun 24, 2026View
RMO No. 42-2025Prescribing the Amended Procedures on Sale of Loose Documentary Stamps by Revenue Collection Officers (RCOs)/Special Collecting Officers (SCOs) in Relation to Revenue Memorandum Circular No. 056-2025Oct 9, 2025View
RMO No. 2-2025Policies, guidelines and procedures in the processing and issuance of Tax Clearance Certificate for Final Settlement of Government Contracts (TCFG)Jan 6, 2025View
RMO No. 44-2024Prescribing the revised guidelines for monitoring of Withholding Taxes remitted by National Government Agencies thru the Electronic Tax Remittance Advice SystemOct 15, 2024View
RMO No. 39-2024Revised policies and guidelines in the operation and maintenance of the eLounge facilities in Revenue District OfficesSep 18, 2024View
RMO No. 01-2024Further amends Revenue Memorandum Order No. 6-2023 prescribing the updated and consolidated policies, guidelines and procedures for BIR audit programJan 10, 2024View
RMO No. 29-2023Prescribes the guidelines, policies and procedures in the attainment of Quality Management System (QMS) Certification under ISO 9001:2015 Standards on the processing of One-Time Transaction (ONETT), Tax Returns at the Document Processing Divisions, processing and issuance of Tax Clearance Certificate (TCC) and retrieval and verification of BCS Reports and tax returns filed with Authorized Agent BanksAug 15, 2023View
RMO No. 7-2023Prescribes the policies, guidelines and procedures in the processing and monitoring of One- Time Transactions (ONETT) and issuance of Electronic Certificate Authorizing Registration  thru the eONETT SystemFeb 23, 2023View
RMO No. 58-2022Prescribes the policies, guidelines and procedures in the processing and monitoring of One-Time Transactions (ONETT) thru the ONETT Tracking System (OTS)Dec 16, 2022View
RMO No. 34-2022Prescribes the revised guidelines and procedures in the processing of Authorized Agent Bank's request for refund of over-remittance of tax collectionsSep 1, 2022View
RMO No. 13-2022Amends the provisions of RMO No. 56-2019 on the initial recording of internal revenue tax collections through Authorized Agent Banks, and RMO No. 36-2016 on the preparation of BIR Form No. 12.09 for taxes collected by Revenue Collection OfficersFeb 16, 2022View
RMO No. 41-2020Clarifies the policies and procedures governing the processing of claims for Value-Added Tax (VAT) refund of Resident Foreign Missions, their qualified personnel and the personnel's dependents, amending RMO No. 10-2019 and other pertinent revenue issuancesDec 1, 2020View
RMO No. 8-2019Prescribes the policies, guidelines and procedures in the Certification of Electronic Tax Return Filing and/or Payment SolutionsFeb 8, 2019View
RMO No. 53-2018Revises BIR Form No. 0044 (Request for System Access/Access Revocation)Dec 4, 2018View
RMO No. 46-2018Prescribes the procedures in the decentralized processing and issuance of Tax Clearance for Bidding Purposes required under RA No. 9184 and EO No. 398Oct 11, 2018View
RMO No. 21-2018Amends Section IV.C.4 of RMO No. 22-2016 on the acceptance of Certificate of Remittance with bank seal from Authorized Agent BankMay 15, 2018View
RMO No. 19-2018Revises the policies, guidelines and procedures in registering new business prescribed under Revenue Memorandum Order (RMO) No. 6-2018Apr 25, 2018View
RMO No. 02-2018Prescribes the guidelines and procedures in implementing RA No. 10693 (Microfinance NGOs Act)Jan 10, 2018View
RMO No. 32-2017Amends pertinent provisions of RMO No.51-2010 on the eComplaint SystemNov 27, 2017View
RMO No. 01-2017Prescribes the policies, guidelines and procedures in the generation, extraction and transmission of eFPS-Mandated Taxpayers ReportsJan 19, 2017View
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. 45-2016Prescribes the timely uploading of collection data from the Authorized Agent Banks and immediate resolution of CBR suspended casesAug 3, 2016View
RMO No. 33-2016Prescribes the uniform procedures for the implementation of Internal Revenue Stamp Integrated System (IRSIS)Jun 30, 2016View
RMO No. 28-2016Prescribes the policies, guidelines and procedures in implementing the Memorandum of Understanding between the Home Development Mutual Fund and the BIR in electronic filing of tax returns thru eBIRForms and issuance of eCARJun 23, 2016View
RMO No. 12-2016Prescribes the policies, guidelines and procedures in the manual issuance of Authority to Release Imported Goods (ATRIG) for imported automobiles already released from the custody of Bureau of Customs pursuant to RR No. 2-2016Apr 4, 2016View