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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 65 results: Memorandum Orders on Government payments

BIR issuances
No. of Issuance Subject Date of Issue Action
RMO No. 44-2025Guidelines and Procedures in Processing and Payment of Separation and Terminal Leave Benefits (TLB) Claims in the National and Regional Offices Amending Revenue Memorandum Order (RMO) No. 37-2016 and RMO No. 40-2020, as amended by RMO No. 14-2022Oct 15, 2025View
RMO No. 43-2025Guidelines on the Grant of Medical Allowance to Employees of the Bureau of Internal Revenue (BIR)Oct 15, 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. 33-2024Rules and Regulations Implementing Revenue Regulations (RR) No. 14-2024 on the Modes of Disposition of Seized /Forfeited ArticlesAug 30, 2024View
RMO No. 32-2023Prescribes the criteria/conditions and guidelines on the reporting compliance for the grant of the FY 2023 Performance-Based Bonus (PBB) per Administrative Order No. 25 Inter-Agency Task Force Memorandum Circular (AITF-MC) No. 2023-1Sep 28, 2023View
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. 38-2022Prescribes the criteria/conditions and guidelines on the reporting compliance for the grant of the FY 2022 Performance-Based Bonus (PBB) per Administrative Order No. 25 Inter-Agency Task Force Memorandum Circular (IATF-MC) No. 2022-1Sep 21, 2022View
RMO No. 7-2022Prescribes the policies and guidelines in the creation and management of official social media accounts of the BIRJan 18, 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. 32-2021Prescribes the policies and procedures relative to the publication in newspaper of revenue issuances and other information materialsNov 2, 2021View
RMO No. 31-2021Prescribes the criteria/conditions and guidelines on the reporting compliance for the grant of the FY 2021 Performance-Based Bonus per Administrative Order No. 25 Inter-Agency Task Force Memorandum Circular (IATF-MC) No. 2021-1Nov 2, 2021View
RMO No. 4-2021Consolidates the policies and guidelines in the monitoring of attendance and leave management amending RMO No. 28-2008, as amended by RMO No. 21-2011Jan 6, 2021View
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. 29-2020Prescribes the guidelines and procedures in the conduct of Pre-Repair Inspection and Inspection and Acceptance of Delivered Goods and Services, Infrastructure Projects and Consulting Services in the BIRSep 7, 2020View
RMO No. 57-2019Revokes RMO No. 12-2015 relative to the updated procedures in the implementation of the Memorandum of Agreement between the DPWH and the DOFDec 2, 2019View
RMO No. 25-2018Prescribes the guidelines and procedures in the conduct of pre-repair inspection and inspection and acceptance of deliveries of goods and services, infrastructure projects and consulting services in the BIRMay 28, 2018View
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. 17-2017Prescribes the policies and procedures in monitoring the compliance of top taxpayers in Revenue RegionsAug 7, 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. 30-2014Prescribes the uniform guidelines and procedures in the remittance of all taxes withheld by National Government Agencies to the Bureau of Internal Revenue through the use of Electronic Tax Remittance Advice SystemAug 14, 2014View
RMO No. 23-2014Clarifies and consolidates the obligations of government agencies, bureaus and instrumentalities as Withholding AgentsJun 20, 2014View