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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 31 results: Memorandum Orders on Estate and donor's tax

BIR issuances
No. of Issuance Subject Date of Issue Action
RMO No. 17-2026Updated Policies and Procedures in Processing One-Time Transaction (ONETT) For Sale and Donation of Real/Personal Properties in Relation to the International Organization for Standardization (ISO) 9001:2015 Quality Management System (QMS)Jul 8, 2026View
RMO No. 12-2025Updated Policies and Procedures in Processing One-Time Transaction (ONETT)Mar 6, 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. 39-2023Suspends all audit and other field operations of the BIR effective December 16, 2023Dec 13, 2023View
RMO No. 55-2022Suspends all audit and other field operations of the BIR effective December 16, 2022Dec 15, 2022View
RMO No. 41-2022Discontinues the issuance of Tax Verification Notice for Estate Tax cases where the decedent has no registered businessSep 29, 2022View
RMO No. 36-2022Prescribes the guidelines and procedures on the acceptance of Information and Communications Technology (ICT) Systems/solutions to be donated by a third party developer/provider to the BIRSep 15, 2022View
RMO No. 15-2020Prescribes the updated procedures in the acceptance of property donations to the BIR pursuant to RDAO No. 4-2010, as amended by RDAO NO. 4-2019Jun 3, 2020View
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. 33-2019Prescribes the policies, guidelines and procedures in the processing and monitoring of Estate Tax Amnesty availment pursuant to RA No. 11213 (Tax Amnesty Act) and issuance of the corresponding Electronic Certificates Authorizing Registration (eCARs)Jun 27, 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. 3-2019Creates and drops the Alphanumeric Tax Code on Microfinance Non-Government Organization and Documentary Stamp Tax in BIR Form 2000-OT under RA No. 10963 (TRAIN Act)Jan 15, 2019View
RMO No. 49-2018Authorizes Revenue Collection Officers to accept tax payments pertaining to ONETT of taxpayers availing the Fast LaneNov 13, 2018View
RMO No. 48-2018Prescribes additional cases to be covered by Tax Verification NoticeNov 5, 2018View
RMO No. 18-2017Prescribes the policies, guidelines and procedures for tagging/classifying inactive business taxpayersAug 14, 2017View
RMO No. 24-2016Prescribes the investigation of parties in transactions involving transfer/assignment/sale of propertiesJun 8, 2016View
RMO No. 19-2015Prescribes the BIR Audit ProgramSep 18, 2015View
RMO No. 69-2010Prescribes the guidelines on the issuance of electronic Letters of Authority, Tax Verification Notices and Memoranda of AssignmentAug 13, 2010View
RMO No. 59-2010Amends certain reportorial requirements and responsibilities for the Project Rest In PeaceJun 29, 2010View
RMO No. 10-2010Prescribes the policies and guidelines relative to Project R.I.P.Feb 2, 2010View
RMO No. 12-2007Prescribes the 2007 Audit Program for Revenue District OfficesJul 6, 2007View
RMO No. 18-2006Amends certain provisions of RMO No. 11-2006 relative to the issuance of Letters of Authority/Audit Notices/Tax Verification Notices (TVNs), timeframe for the submission of the reports of investigation and review of Estate Tax cases covered by TVNsAug 31, 2006View
RMO No. 11-2006Prescribes the 2006 Audit Program for Revenue District OfficesApr 27, 2006View
RMO No. 15-2003Prescribes the policies, guidelines and procedures in the processing and monitoring of One-Time Transactions and the issuance of Certificates Authorizing Registration for property transfer transactions subject to Capital Gains Tax, Expanded Withholding Tax, Donor's Tax, Estate Tax and other taxes including Documentary Stamp TaxMay 15, 2003View
RMO No. 02-2003Prescribes the revised guidelines in the approval and issuance of Certificates of Qualification for Voluntary Assesment Program (VAP) availments of taxpayers where no returns have been previously filedFeb 11, 2003View