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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 74 results: Memorandum Orders on Invoices and receipts

BIR issuances
No. of Issuance Subject Date of Issue Action
RMO No. 25-2025Revised Customer Satisfaction Survey Form and Updated Survey Working Paper Under the Client Support ServiceMay 19, 2025View
RMO No. 20-2024Amends certain provisions of Revenue Memorandum Circular No. 37-2024, re: TIN inquiry thru Electronic Mail (eMail)May 29, 2024View
RMO No. 24-2023Prescribes the revised policies and procedures relative to the accreditation of Cash Register Machines (CRMs), Point-of-Sale (POS) and Other Similar Sales Machines/Software Generating Invoices/Receipts Including Electronic Invoicing or Electronic Receipting System/Software used under a Subscription-Based AgreementJun 26, 2023View
RMO No. 23-2023Prescribes the mandatory requirements and guidelines, policies and procedures in the processing of claims for Value-Added Tax (VAT) Credit/Refund except those under the authority and jurisdiction of the Legal GroupJun 23, 2023View
RMO No. 7-2023Prescribes the policies, guidelines and procedures in the processing and monitoring of One- Time Transactions (ONETT) and issuance of Electronic Certificate Authorizing Registration  thru the eONETT SystemFeb 23, 2023View
RMO No. 29-2022Prescribes the policies and guidelines in the conduct of public auction of distrained personal properties, seized/levied real properties and acquired personal and real assetsMay 26, 2022View
RMO No. 29-2021Directs BIR offices to monitor and verify the tax compliance of online merchants, social media influencers and other businesses operating in digital platformsOct 29, 2021View
RMO No. 17-2021Prescribes the guidelines, policies and procedures in the attainment of ISO 9001:2015 Quality Management System (QMS) CertificationMay 20, 2021View
RMO No. 9-2021Prescribes the simplified guidelines and procedures on the use of Computerized Accounting System (CAS), Computerized Book of Accounts (CBA), and/or its Components, including Electronic Storage System (ESS), Middleware and Other Similar SystemsFeb 19, 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. 41-2020Clarifies the policies and procedures governing the processing of claims for Value-Added Tax (VAT) refund of Resident Foreign Missions, their qualified personnel and the personnel's dependents, amending RMO No. 10-2019 and other pertinent revenue issuancesDec 1, 2020View
RMO No. 39-2020Prescribes the policies, guidelines and procedures in the processing of applications for Voluntary Assessment and Payment Program (VAPP) pursuant to Revenue Regulations No. 21-2020Oct 26, 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. 22-2020Prescribes the policies, guidelines and procedures in the handling/resolution of complaints received through the 8888 Citizens' Complaints Center, Presidential Complaint Center, BIR eComplaint System, Contact Center ng Bayan, Anti-Red Tape Authority and other Feedback MechanismsJul 14, 2020View
RMO No. 51-2019Prescribes the guidelines and procedures for the processing and issuance of Tax Residency CertificateOct 22, 2019View
RMO No. 10-2019Grants Value-Added Tax privileges to resident foreign missions, their qualified personnel and the dependents of the latterFeb 12, 2019View
RMO No. 6-2019Prescribes the policies, guidelines and procedures in the re-accreditation of printers of principal/supplementary receipts/invoicesJan 15, 2019View
RMO No. 19-2018Revises the policies, guidelines and procedures in registering new business prescribed under Revenue Memorandum Order (RMO) No. 6-2018Apr 25, 2018View
RMO No. 15-2018Prescribes the policies, guidelines and procedures in the implementation of the post evaluation of the Cash Register Machines (CRM), Point-of-Sale (POS) machines and other Sales Receipting System Software including the extraction of data from Electronic Sales (eSales) Journal and Z-ReadingMar 14, 2018View
RMO No. 06-2018Provides policies and guidelines in the enhancement of the frontline services in compliance with the Ease of Doing Business and implementation of the Revised Citizen's CharterJan 18, 2018View
RMO No. 03-2018Prescribes the policies and procedures for the use of Computer-Assisted Audit Tools and Techniques (CAATTs) laboratories, and Key Performance Indicators (KPIs) and reporting requirements for CAATTs usageJan 16, 2018View
RMO No. 32-2017Amends pertinent provisions of RMO No.51-2010 on the eComplaint SystemNov 27, 2017View
RMO No. 25-2017Prescribes the guidelines, policies and procedures in the transfer of data and records in the Integrated Tax Systems (ITS)/Electronic Tax Information System (eTIS) and other administrative and reportorial requirements for compliance by newly enlisted/transferred Large TaxpayersOct 4, 2017View
RMO No. 18-2017Prescribes the policies, guidelines and procedures for tagging/classifying inactive business taxpayersAug 14, 2017View
RMO No. 18-2016Updates the reportorial requirements under the Client Support ServiceMay 17, 2016View