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.
AllRevenue RegulationsMemorandum CircularsMemorandum OrdersAdvisories (coming soon)Rulings (coming soon)Court Cases (coming soon)
Showing 79 results: Memorandum Orders on Income tax
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMO No. 22-2026 | Prescribing the Consolidated and Revised Policies, Guidelines and Procedures for the Bureau of Internal Revenue Audit Program | Aug 24, 2026 | View |
| RMO No. 39-2025 | Creation and Dropping of Alphanumeric Tax Code (ATC) of Selected Revenue Source under Revenue Regulations No. 2-1998 (Prescribes the regulations to implement RA No. 8424 relative to the Withholding on Income subject to the Expanded Withholding Tax and Final Withholding Tax, Withholding of Income Tax on Compensation, Withholding of Creditable Value-Added tax and Other Percentage Taxes) | Sep 17, 2025 | View |
| RMO No. 22-2025 | Amending the Guidelines in the Processing and Issuance of Certificate of Tax Exemption under Revenue Memorandum Order No. 38-2019 Entitled as "Tax Exemption of Non-Stock, Non-Profit Corporations Under Section 30 of the National Internal Revenue Code of 1997, as Amended" | Apr 29, 2025 | View |
| RMO No. 8-2025 | Amends Certain Provisions and Procedures Under Revenue Memorandum Order (RMO) No. 25-2024 in the Processing of Tax Credit or Refund of Excess/Unutilized Creditable Withholding Taxes (CWT) on Income Pursuant to Section 76(C), in relation to Sections 204(C) and 229 of the National Internal Revenue Code of 1997, as Amended (Tax Code) | Feb 19, 2025 | View |
| RMO No. 50-2024 | Revised guidelines, policies, and procedures for the grant of Permit for Personal Travel Abroad | Dec 11, 2024 | View |
| RMO No. 37-2024 | Policies, Guidelines and Procedures in Classifying Business Taxpayers pursuant to Revenue Regulations No. 8-2024 | Sep 4, 2024 | View |
| RMO No. 25-2024 | Providing guidelines, policies and procedures in the processing of claims for tax credit/refund of excess/unutilized creditable withholding taxes on income pursuant to Section 76(C), in relation to Sections 204(C) and 229 of the National Internal Revenue Code of 1997, as Amended (Tax Code), except those under the authority and jurisdiction of the Legal Group | Jul 3, 2024 | View |
| RMO No. 12-2024 | Creates Alphanumeric Tax Code (ATC) for Final Withholding Tax on Gross Income Earned by Foreign Nationals Employed and Assigned in the Philippines by Offshore Gaming License | Mar 25, 2024 | View |
| RMO No. 6-2023 | Prescribes Updated and Consolidated Policies, Guidelines and Procedures for BIR Audit Program | Feb 9, 2023 | View |
| RMO No. 37-2022 | Provides the policies and guidelines for the issuance of International Carriers Special Certificate | Sep 16, 2022 | View |
| RMO No. 17-2022 | Prescribes the policies and procedures in the issuance of Tax Credit Certificate arising from Personal Equity Retirement Account (PERA) and its utilization using the ePERA system | Mar 17, 2022 | View |
| RMO No. 4-2022 | Modifies the Alphanumeric Tax Code (ATC) of selected revenue source under RA No. 11534 (CREATE Act) | Jan 14, 2022 | View |
| RMO No. 46-2020 | Prescribes the guidelines and procedures for the availment of the reduced rate of 15% on intercompany dividends paid by a domestic corporation to a non-resident foreign corporation pursuant to Section 28 (B)(5)(b) of the NIRC of 1997, as amended | Dec 23, 2020 | View |
| RMO No. 21-2020 | Prescribes 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 obsolete | Jul 10, 2020 | View |
| RMO No. 38-2019 | Clarifies the Tax Exemption of Non-Stock, Non-Profit Corporations under Section 30 of the National Internal Revenue Code of 1997, as Amended | Jul 24, 2019 | View |
| RMO No. 22-2019 | Modifies the Alphanumeric Tax Code for Percentage Taxes in BIR Form Nos. 2551M/2551Q pursuant to the implementation of RA No. 10963 (TRAIN Act) | May 3, 2019 | View |
| RMO No. 20-2019 | Modifies the Alphanumeric Tax Code for Business Income and Income from Profession in BIR Form Nos. 1701/1701A/1701Q pursuant to the implementation of RA No. 10963 (TRAIN Act) | Apr 30, 2019 | View |
| RMO No. 28-2018 | Creates and modifies the Alphanumeric Tax Codes (ATCs) for Individual Income Tax under RA No. 10963 (TRAIN Act) | Jul 3, 2018 | View |
| RMO No. 23-2018 | Prescribes the policies, guidelines and procedures in the availment of the eight percent (8%) Income Tax Rate option for individuals earning from self-employment and/or practice of professions | May 21, 2018 | View |
| RMO No. 14-2018 | Creates Alphanumeric Tax Codes (ATCs) for the remittance of Creditable/Final Income Taxes withheld under the TRAIN Law | Mar 9, 2018 | View |
| RMO No. 08-2018 | Allocates the CY 2018 BIR collection goal by implementing office | Jan 29, 2018 | View |
| RMO No. 07-2017 | Allocates the CY 2017 BIR collection goal by implementing office | Mar 16, 2017 | View |
| RMO No. 66-2016 | Amends pertinent provisions of RMO No. 26-2011 prescribing the guidelines in the tax treatment of separation benefits received by officials and employees on account of their separation from employment due to death, sickness or other physical disability and the issuance of Certificate of Tax Exemption from Income Tax and Withholding Tax | Dec 6, 2016 | View |
| RMO No. 42-2016 | Prescribes the guidelines and procedures in the implementation of Republic Act No. 9505, otherwise known as the Personal Equity and Retirement Account (PERA) Act of 2008 | Jul 21, 2016 | View |
| RMO No. 05-2015 | Amends RMO No. 4-2015 on the allocation of the CY 2015 BIR collection goal by implementing office | Mar 12, 2015 | View |