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Showing 20 results: Memorandum Orders on Real property

BIR issuances
No. of Issuance Subject Date of Issue Action
RMO No. 12-2025Updated Policies and Procedures in Processing One-Time Transaction (ONETT)Mar 6, 2025View
RMO No. 33-2023Reiterates Section 3.J of RR No. 17-2003 on the withholding of taxes for the sale of real property on installment planSep 29, 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. 31-2019Revises the policies, guidelines and procedures in the establishment/revision of Schedule of Zonal Values of Real Properties within the jurisdiction of Revenue District Offices and for other purposes in relation to Sec. 6E of RA No. 10963 (TRAIN Law)Jun 19, 2019View
RMO No. 3-2019Creates and drops the Alphanumeric Tax Code on Microfinance Non-Government Organization and Documentary Stamp Tax in BIR Form 2000-OT under RA No. 10963 (TRAIN Act)Jan 15, 2019View
RMO No. 51-2018Amends portion of Annex A of RMO No. 12-2018 prescribing the CY 2018 Operational Key Performance IndicatorsNov 22, 2018View
RMO No. 09-2018Creates and modifies the Alphanumeric Tax Code (ATC) of selected revenue source under RA No. 10963 (TRAIN Act)Feb 6, 2018View
RMO No. 13-2014Prescribes the policies, guidelines and procedures in the management, sale/disposal of acquired/forfeited assets (absolutely forfeited personal and real properties)Mar 3, 2014View
RMO No. 02-2012Streamlines the reportorial requirements of the Taxpayer Assistance ServiceFeb 14, 2012View
RMO No. 48-2011Creates the Alphanumeric Tax Code (ATC) of certain income payments subject to Expanded Withholding TaxDec 26, 2011View
RMO No. 85-2010Amends 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 ValuationDec 8, 2010View
RMO No. 41-2010Prescribes the revised policies, guidelines and procedures in the establishment/revision of the schedule of zonal values of real properties within the jurisdiction of the Revenue District Offices and for other purposesApr 26, 2010View
RMO No. 40-2010Prescribes the policies and guidelines in the recruitment and designation of private appraiser members to the Regional Executive and Technical Committees on real property valuationApr 23, 2010View
RMO No. 18-2009Dispenses with the requirement of securing a ruling from the BIR as a requisite for the issuance of Certificate Authorizing Registration (CAR)/Tax Clearance (TCL) on the conveyance of land and common areas by the real estate developer to the Condominium Corporation and prescribes the policies and guidelines in the issuance of CAR/TCL in respect theretoJun 3, 2009View
RMO No. 30-2007Directs certain revenue officials to intensify the collection of delinquent accounts through the issuance of Warrant of Distraint/Garnishment/Levy of personal/real propertyOct 1, 2007View
RMO No. 01-2003Creates the Alphanumeric Tax Codes (ATC) of selected revenue sources subject to Expanded Withholding Tax per RR No. 14-2002Jan 17, 2003View
RMO No. 33-2002Prescribes the policies, guidelines and procedures relative to the sale/disposal of acquired/forfeited real properties transferred in the name of the Republic of the PhilippinesNov 29, 2002View
RMO No. 32-2001Prescribes the guidelines on the monitoring of the basis of properties transferred and shares of stock received, as well as revises and updates the requirements and conditions precedent to the non-recognition of gain or loss in the said transactions, among othersDec 5, 2001View
RMO No. 16-2001Extends until December 31, 2002 the use of the Alphanumeric Tax Codes (ATCs) created pursuant to RMO No. 28-2000 for certain taxes due from the services of stock, real estate, commercial and immigration brokersJul 19, 2001View
RMO No. 10-98Amends RMO No. 27-97 by prescribing the Codes Tables for use in the implementation of the Integrated Tax System (ITS) on the Zonal Valuation Codes of NOMISFeb 17, 1998View