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Showing 73 results: Memorandum Orders on Refunds and tax credits
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMO No. 25-2026 | Amending 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 Group | Sep 29, 2026 | View |
| RMO No. 22-2026 | Prescribing the Consolidated and Revised Policies, Guidelines and Procedures for the Bureau of Internal Revenue Audit Program | Aug 24, 2026 | View |
| RMO No. 38-2025 | Consolidated 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 issuances | Sep 8, 2025 | View |
| 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. 8-2025 | Amends Certain Provisions and Procedures Under Revenue Memorandum Order (RMO) No. 25-2024 in the Processing of Tax Credit or Refund of Excess/Unutilized Creditable Withholding Taxes (CWT) 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) | Feb 19, 2025 | View |
| RMO No. 42-2024 | Amending certain provisions of Revenue Memorandum Order No. 23-2024 regarding VAT refund claims automatically considered as high-risk or requiring full verification, in relation to the risk-based approach in the verification and processing of Value-Added Tax refunds | Oct 2, 2024 | View |
| RMO No. 27-2024 | Providing 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 Group | Jul 3, 2024 | View |
| RMO No. 25-2024 | Providing 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 Group | Jul 3, 2024 | View |
| RMO No. 23-2024 | Prescribes the guidelines, policies and procedures in the implementation of the risk-based approach in the verification and processing of Value-Added Tax (VAT) refund claims, as introduced in Republic Act No. 11976 (Ease of Paying Taxes Act). | Jun 19, 2024 | View |
| RMO No. 16-2024 | Amends Revenue Memorandum Order No. 19-2006 regarding the guidelines and procedures for the processing of pending claims for tax credit/refund of Excise Tax paid on petroleum products. | May 3, 2024 | View |
| RMO No. 29-2023 | Prescribes the guidelines, policies and procedures in the attainment of Quality Management System (QMS) Certification under ISO 9001:2015 Standards on the processing of One-Time Transaction (ONETT), Tax Returns at the Document Processing Divisions, processing and issuance of Tax Clearance Certificate (TCC) and retrieval and verification of BCS Reports and tax returns filed with Authorized Agent Banks | Aug 15, 2023 | View |
| RMO No. 28-2023 | Amends 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 Group | Aug 10, 2023 | View |
| RMO No. 23-2023 | Prescribes 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 Group | Jun 23, 2023 | View |
| RMO No. 6-2023 | Prescribes Updated and Consolidated Policies, Guidelines and Procedures for BIR Audit Program | Feb 9, 2023 | View |
| RMO No. 34-2022 | Prescribes the revised guidelines and procedures in the processing of Authorized Agent Bank's request for refund of over-remittance of tax collections | Sep 1, 2022 | View |
| RMO No. 26-2022 | Prescribes the policies, guidelines and procedures in the Application for Revalidation of Tax Credit Certificates | Apr 29, 2022 | View |
| RMO No. 17-2022 | Prescribes the policies and procedures in the issuance of Tax Credit Certificate arising from Personal Equity Retirement Account (PERA) and its utilization using the ePERA system | Mar 17, 2022 | View |
| RMO No. 28-2021 | Amends certain provisions of RMO No. 22-2020 relative to the policies, guidelines and procedures in the handling/resolution of concerns/complaints received thru the 8888 Citizen's Complaint Center, Presidential Complaint Center, BIR eComplaint System, Contact Center ng Bayan, Anti-Red Tape Authority and other feedback mechanisms | Oct 26, 2021 | View |
| RMO No. 14-2021 | Streamlines the procedures and documents for the availment of Treaty Benefits | Mar 31, 2021 | View |
| RMO No. 47-2020 | Consolidates and updates the guidelines and procedures on the processing of claims for Value-Added Tax Credit/Refund, except those under the authority and jurisdiction of the Legal Group | Dec 23, 2020 | View |
| RMO No. 41-2020 | Clarifies 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 issuances | Dec 1, 2020 | View |
| RMO No. 36-2020 | Provides 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. 18-2020 | Oct 15, 2020 | View |
| RMO No. 32-2019 | Amends further certain provisions of Revenue Memorandum Order (RMO) No. 32-2018, as amended by RMO No. 34-2018 | Jun 26, 2019 | View |
| RMO No. 25-2019 | Prescribes the policies and procedures to implement the ninety (90)-day period to process and grant claims for Value-Added Tax (VAT) Refund/Credit pursuant to Section 112 of the Tax Code | May 16, 2019 | View |
| RMO No. 16-2019 | Modifies the Alphanumeric Tax Code for Withholding Taxes in BIR Form No. 1601-EQ pursuant to RR No. 1-2019 | Apr 11, 2019 | View |