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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 Penalties and compromise

BIR issuances
No. of Issuance Subject Date of Issue Action
RMO No. 25-2026Amending Certain Provision of Revenue Memorandum Order No. 27-2024 which Prescribed the 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, Except Those Under the Authority and Jurisdiction of the Legal GroupSep 29, 2026View
RMO No. 19-2026Policies, Guidelines, and Procedures for the Availment of a One-Time Abatement of Taxes and/or Penalties for Micro Taxpayers Pursuant to Revenue Regulations No. 004-2026Jul 23, 2026View
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. 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. 18-2023Amends the policies and procedures in the issuance of the Authority to Cancel Assessment (ATCA) as provided in RMO No. 33-2018May 19, 2023View
RMO No. 16-2023Prescribes supplemental guidelines and procedures on the implementation of RMO No. 40-2022May 17, 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. 23-2022Prescribes the standard format in the numbering of deficiency tax assessment notices pursuant to RR No. 12-99, as amended and RMC No. 3-2022Apr 27, 2022View
RMO No. 17-2022Prescribes the policies and procedures in the issuance of Tax Credit Certificate arising from Personal Equity Retirement Account (PERA) and its utilization using the ePERA systemMar 17, 2022View
RMO No. 8-2021Provides new policies and procedures in the issuance of the Notice of Denial of the Application for Compromise Settlement cases by the concerned Regional Offices as well as the issuance of the Authority to Cancel Assessment and Certificate of Approval for Applications duly approved by the National Evaluation BoardFeb 17, 2021View
RMO No. 36-2020Provides guidelines and procedures in the refund of erroneously paid VAT on imported drugs prescribed for Diabetes, High Cholesterol and Hypertension, as implemented under Revenue Regulations No. 18-2020Oct 15, 2020View
RMO No. 41-2019Prescribes the required documents in the processing of request for the lifting of Warrant of Garnishment, Notice of Tax Lien, Notice of Levy and Notice of EncumbranceJul 31, 2019View
RMO No. 37-2019Amends the policies, guidelines and procedures on the registration of employees earning purely compensation income, transfer of registration of employees, update of registration of information and issuance of TIN cardJul 23, 2019View
RMO No. 12-2019Prescribes the policies, guidelines and procedures in relation to Decisions on Administrative Cases signed and approved by the Regional Director under RAO No. 4-2017Mar 1, 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. 46-2018Prescribes the procedures in the decentralized processing and issuance of Tax Clearance for Bidding Purposes required under RA No. 9184 and EO No. 398Oct 11, 2018View
RMO No. 33-2018Consolidates, clarifies and reiterates the existing policies and procedures in the issuance of the Authority to Cancel Assessment (ATCA)Jul 12, 2018View
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. 18-2017Prescribes the policies, guidelines and procedures for tagging/classifying inactive business taxpayersAug 14, 2017View
RMO No. 14-2017Prescribes the 2017 Collection Target from Audit and the basis for the computation of the audit goalJun 13, 2017View
RMO No. 03-2017Amends further the prescribed format for the Certificate of Availment/Approval and Notice of Denial relative to Application for Compromise Settlement and/or Abatement of PenaltiesFeb 2, 2017View
RMO No. 64-2016Amends certain provision of RMO No. 19-2015 pertaining to audit policiesNov 14, 2016View
RMO No. 62-2016Provides the policies in the issuance of BIR Tax Clearances required for securing NBI clearanceNov 9, 2016View
RMO No. 56-2016Further amends the policies, guidelines and procedures in the application and processing of Bureau of Internal Revenue Importer's Clearance Certificate (ICC) and Broker's Clearance Certificate (BCC)Sep 2, 2016View