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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.

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Showing 204 results: Memorandum Orders on Large taxpayers

BIR issuances
No. of Issuance Subject Date of Issue Action
RMO No. 7-2026Adoption of Energy Efficiency and Conservation Measures Pursuant to Memorandum Circular No. 114 Dated March 6, 2026 of the Office of the President (OP), Malacañang PalaceMar 9, 2026View
RMO No. 46-2025Creation of Alphanumeric Tax Code (ATC) of Selected Revenue Source under Revenue Regulations No. 24-2025Oct 27, 2025View
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. 36-2025Further Amending Revenue Memorandum Order No. 6-2023, Prescribing the Updated and Consolidated Policies, Guidelines and Procedures for BIR Audit ProgramAug 18, 2025View
RMO No. 17-2025BIR Operational Key Performance Indicators for CY 2025Mar 24, 2025View
RMO No. 50-2024Revised guidelines, policies, and procedures for the grant of Permit for Personal Travel AbroadDec 11, 2024View
RMO No. 45-2024Amending certain provision of Revenue Memorandum Order No. 39-2022 of BIR Service Desk System in relation to the number of requesters per officeOct 18, 2024View
RMO No. 37-2024Policies, Guidelines and Procedures in Classifying Business Taxpayers pursuant to Revenue Regulations No. 8-2024Sep 4, 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. 27-2024Providing guidelines, policies and procedures in the processing of claims for credit/refund of taxes erroneously or illegally received or collected or penalties imposed without authority pursuant to Section 204(C), in relation to Section 229 of the National Internal Revenue Code of 1997, as Amended (Tax Code), except those under the authority and jurisdiction of the Legal GroupJul 3, 2024View
RMO No. 26-2024Amending certain provisions of RMO No. 16-2023, prescribing supplemental guidelines and procedures on the implementation of RMO No. 40-2022Jul 3, 2024View
RMO No. 25-2024Providing 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 GroupJul 3, 2024View
RMO No. 24-2024Prescribes the Operation Key Performance Indicators for CY 2024Jun 28, 2024View
RMO No. 01-2024Further amends Revenue Memorandum Order No. 6-2023 prescribing the updated and consolidated policies, guidelines and procedures for BIR audit programJan 10, 2024View
RMO No. 35-2023Prescribes the guidelines and procedures in the payment of individual consumer mobile phone subscription plan pursuant to the approved rationalization of communication expense allocated for BIR OfficialsNov 13, 2023View
RMO No. 28-2023Amends RMO No. 23-2023 relative to the issuance of Tax Verification Notices (TVNs) in the processing of claims for Value-Added Tax (VAT) Credit/Refund except those under the authority and jurisdiction of the Legal GroupAug 10, 2023View
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. 16-2023Prescribes supplemental guidelines and procedures on the implementation of RMO No. 40-2022May 17, 2023View
RMO No. 6-2023Prescribes Updated and Consolidated Policies, Guidelines and Procedures for BIR Audit ProgramFeb 9, 2023View
RMO No. 2-2023Prescribes the CY 2023 Operational Key Performance Indicators for the Revenue Regions, Large Taxpayers Service and Revenue District OfficesJan 10, 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. 44-2022Amends Annex A of RMO No. 25-2022 (BIR Operational Key Performance Indicators for the Revenue Regions, Large Taxpayers Service and Revenue District Offices)Oct 26, 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. 39-2022Amends RMO No. 4-2018 relative to BIR Service Desk SystemSep 27, 2022View
RMO No. 34-2022Prescribes the revised guidelines and procedures in the processing of Authorized Agent Bank's request for refund of over-remittance of tax collectionsSep 1, 2022View