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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 67 results: Memorandum Orders on Excise tax

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. 38-2025Consolidated Guidelines and Procedures for the Processing of Claims for Refund of Excise Tax Paid on Petroleum Products, amending Revenue Memorandum Order No. 16-2024 and other related issuancesSep 8, 2025View
RMO No. 34-2025Guidelines and Procedures Regarding Requests for Issuance of a Certified True Copy of the Commissioner of Internal Revenue's Decision on an Administrative Appeal Against a Final Decision on Disputed Assessment and on a Denial of the Claims for Refund of Value-Added Tax and Excise Tax under Sections 112 (C) and 135-A of the National Internal Revenue Code of 1997, as amended by Republic Act No. 12066, under the Jurisdiction of the Appellate DivisionJul 7, 2025View
RMO No. 33-2024Rules and Regulations Implementing Revenue Regulations (RR) No. 14-2024 on the Modes of Disposition of Seized /Forfeited ArticlesAug 30, 2024View
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. 16-2023Prescribes supplemental guidelines and procedures on the implementation of RMO No. 40-2022May 17, 2023View
RMO No. 10-2023Prescribes the supplemental guidelines on the application for Electronic Authority to Release Imported Goods (eATRIG) by importers of sweetened beverages through the Philippine National Single Window (NSW) System in relation to RMO No. 14-2014Mar 21, 2023View
RMO No. 1-2023Creates Alphanumeric Tax Codes (ATCs) for Excise Taxes and Tobacco Inspection Fees on Novel Tobacco ProductsJan 5, 2023View
RMO No. 59-2022Prescribes the guidelines and procedures in the conduct of fuel testing mandated under Section 148-A of the NIRC of 1997, as amended by RA No. 10963 (TRAIN Law), and the DOF Joint Circular No. 001.2021 implementing the guidelines on field testing for the Fuel Marking Program, enforcement operations, forfeiture and prosecution of cases on offenses related to fuel markingDec 27, 2022View
RMO No. 40-2022Prescribes the guidelines and procedures in the conduct of enforcement operations, forfeiture and prosecution of cases relative to the unlicensed/illicit/unauthorized production, importation, trade sale or possession of articles subject to Excise Tax including raw materials, packages, cigarette paper, tipping paper, cigarette filter tips, ingredients, machinery, equipment, apparatus, mechanical contrivances, and removable fixture of any sort used for their production and the unlicensed/illicit/unauthorized use or possession of false, counterfeit, restored or altered BIR internal revenue stamps, labels or tagsSep 29, 2022View
RMO No. 24-2021Creates the Alphanumeric Tax Code (ATC) for Excise Taxes on Exports of Sweetened Beverages Products paid through Payment Form – BIR Form No. 0605Aug 13, 2021View
RMO No. 6-2021Prescribes the revised guidelines on the assignment and re-assignment of Revenue Officers involved in Excise Tax functions to establishments where articles subject to Excise Tax are made or kept based on Republic Act Nos. 10963, 11346 and 11467Jan 21, 2021View
RMO No. 37-2020Modifies the Alphanumeric Tax Code (ATC) in BIR Form No. 2200-M (Excise Tax Return for Mineral Products) in connection with the implementation of RA No. 10963 (TRAIN Law)Oct 15, 2020View
RMO No. 32-2020Creates and modifies the Alphanumeric Tax Code (ATC) for Excise Tax in BIR Form No. 2200-AN (Excise Tax Return for Automobiles and Non-Essential Goods) pursuant to the implementation of RA No. 10963 (TRAIN Law)Oct 6, 2020View
RMO No. 21-2020Prescribes the policies, guidelines and procedures for the inspection or supervision of the destruction/disposal and determination of deductible expense pertaining to inventory of goods/assets which have been declared as waste or obsoleteJul 10, 2020View
RMO No. 20-2020Creates and modifies the Alphanumeric Tax Code (ATC) for Excise Tax on Tobacco Products, Heated Tobacco Products and Vapor Products pursuant to the implementation of Republic Act Nos. 11346, 11467 and 10351Jul 8, 2020View
RMO No. 10-2020Prescribes the policies and guidelines relative to the ATRIG requirements of all goods imported under Section 4, Paragraph (o) of " Bayanihan to Heal as One Act"Mar 30, 2020View
RMO No. 5-2020Prescribes the Operational Key Performance Indicators (KPIs) for CY 2020Feb 5, 2020View
RMO No. 53-2019Amends further certain provisions of RMO No. 25-2014, as amended by RMO No. 46-2019 relative to the preparation of the "Reports on Drastic Changes in Collection Performance"Oct 29, 2019View
RMO No. 47-2019Modifies and drops the Alphanumeric Tax Code (ATC) on Final Withholding Tax on Amounts Withdrawn from Decedent's Deposit Account and Excise Tax on the Performance of Services on Invasive Cosmetic Procedures pursuant to RR No. 8-2019 and RR No. 2-2019Sep 5, 2019View
RMO No. 46-2019Further amends the procedures, policies and guidelines in the preparation of "Reports on Drastic Changes in Collection Performance" (BIR Form Nos. 1771A to 1771C) and revises the format thereofAug 8, 2019View
RMO No. 7-2019Updates the BIR Operational Key Performance Indicators for CY 2019Feb 1, 2019View
RMO No. 4-2019Creates the Alphanumeric Tax Code for selected Excise Taxes on exports paid through Payment Form (BIR Form No. 0605)Jan 15, 2019View
RMO No. 41-2018Modifies the Alphanumeric Tax Code (ATC) for Petroleum Products under RA No. 10963 (TRAIN Act)Sep 5, 2018View
RMO No. 31-2018Creates the Alphanumeric Tax Code for Petroleum Products under RA No. 10963 (TRAIN Act)Jul 10, 2018View