BIR Library
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Showing 31 results: Memorandum Orders on Individuals and professionals
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMO No. 34-2025 | Guidelines 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 Division | Jul 7, 2025 | 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. 32-2018 | Prescribes the audit/investigation of individual and non-individual taxpayers by the Regional Assessment Divisions | Jul 11, 2018 | 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. 26-2018 | Prescribes the guidelines in monitoring, identification, inclusion and deletion of Top Withholding Agents pursuant to the pertinent provisions of RR No. 11-2018 | Jun 5, 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. 05-2017 | Prescribes the functional guidelines relative to the implementation of the Taxpayer Registration System (TRS) under the Electronic Tax Information System-1 (eTIS-1) | Feb 17, 2017 | 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. 19-2016 | Further amends RMO No. 2-2014, prescribing the use of the revised Taxpayer Type Classification and adopting the latest 2009 Philippine Standard Industrial Classification (PSIC) and 2012 Philippine Standard Occupational Classification (PSOC) | May 17, 2016 | View |
| RMO No. 13-2016 | Prescribes additional policies, guidelines and procedures in the processing of application for registration of non-individual taxpayers under the Electronic Tax Information System (eTIS1) – Taxpayer Registration System (TRS) | Apr 14, 2016 | View |
| RMO No. 02-2014 | Amends RMO No. 11-2004 which prescribes the use of the revised taxpayer type classification, and adopts the latest Philippine Standard Industrial Classification (PSIC) and Philippine Standard Occupational Classification (PSOC) | Jan 8, 2014 | View |
| RMO No. 10-2013 | Prescribes the revised guidelines and procedures in the issuance and enforcement of Subpoenas Duces Tecum and the prosecution of cases for non-compliance therewith | Apr 22, 2013 | View |
| RMO No. 04-2013 | Prescribes the policies and guidelines in the audit of tax returns by Revenue District Offices | Mar 18, 2013 | View |
| RMO No. 25-2012 | Prescribes the guidelines and procedures in the pre-audit of annual Income Tax Returns of individuals engaged in business/practice of profession and corporate taxpayers filed at the Revenue District Offices | Nov 19, 2012 | View |
| RMO No. 02-2012 | Streamlines the reportorial requirements of the Taxpayer Assistance Service | Feb 14, 2012 | View |
| RMO No. 04-2011 | Amends the Audit Criteria for Taxable Years 2009 and 2010 | Feb 7, 2011 | View |
| RMO No. 03-2011 | Prescribes the CY 2011 Audit Criteria | Feb 1, 2011 | View |
| RMO No. 85-2010 | Amends RMO No. 40-2010, which provides the policies and guidelines in the recruitment and designation of private appraiser members to the Regional Executive and Technical Committees on Real Property Valuation | Dec 8, 2010 | View |
| RMO No. 80-2010 | Prescribes the CY 2010 Audit Criteria | Nov 2, 2010 | View |
| RMO No. 39-2010 | Prescribes the guidelines for the accreditation of Continuing Professional Education (CPE) providers and mandates the number of CPE hours for tax practitioners and agents applying for accreditation | Apr 13, 2010 | View |
| RMO No. 38-2010 | Prescribes the policies and guidelines relative to the posting and publication of the list of top taxpayers for taxable year 2009 | Apr 8, 2010 | View |
| RMO No. 32-2009 | Creates the Alphanumeric Tax Code (ATC) of certain income payments subject to Expanded Withholding Tax per Revenue Regulations No. 6-2009 | Nov 11, 2009 | View |
| RMO No. 26-2009 | Prescribes the policies and procedures in the implementation of the eRegistration System (Enhanced eTIN) | Jul 14, 2009 | View |
| RMO No. 35-2008 | Creates and modifies the Alphanumeric Tax Code of selected revenue source per Revenue Regulations No. 30-2003 | Nov 14, 2008 | View |
| RMO No. 41-2004 | Prescribes the policies and procedure in the implementation of the BIR SMS Raffle Promo:"Bayan I-Txt ang Resibo 2004" | Sep 7, 2004 | View |