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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 124 results: Memorandum Orders on Registration

BIR issuances
No. of Issuance Subject Date of Issue Action
RMO No. 21-2026Guidelines and Procedures in the Pilot Implementation of the Document Tracking and Management System (DTMS)Aug 13, 2026View
RMO No. 8-2026Amending Revenue Memorandum Order No. 37-2023 on the Guidelines and Procedures in the Processing of Customer Satisfaction Survey for Frontline Services under Client Support ServiceMar 12, 2026View
RMO No. 1-2026Prescribing Revised Policies, Controls, and Procedures for Tax Audit and Assessment Following the Lifting of the Suspension Imposed Under Revenue Memorandum Circular No. 107-2025Jan 27, 2026View
RMO No. 42-2025Prescribing the Amended Procedures on Sale of Loose Documentary Stamps by Revenue Collection Officers (RCOs)/Special Collecting Officers (SCOs) in Relation to Revenue Memorandum Circular No. 056-2025Oct 9, 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. 25-2025Revised Customer Satisfaction Survey Form and Updated Survey Working Paper Under the Client Support ServiceMay 19, 2025View
RMO No. 20-2025Policies and Procedures in Processing One-Time Transaction (ONETT) of Cannot be Located (CBL) TaxpayersApr 24, 2025View
RMO No. 12-2025Updated Policies and Procedures in Processing One-Time Transaction (ONETT)Mar 6, 2025View
RMO No. 4-2025Policies and Guidelines in the Reporting of Cannot be Located (CBL) Taxpayers and Procedures in Handling the Cases Pertaining TheretoJan 14, 2025View
RMO No. 1-2025Processing of request for documents from Securities and Exchange Commission (SEC) in relation to the Memorandum of Agreement (MOA) and Data Sharing Agreement (DSA) between BIR and SEC.Jan 3, 2025View
RMO No. 41-2024Amending pertinent provisions of Revenue Memorandum Order (RMO) No. 24-2017 dated September 8, 2017 and RMO No. 40-2018 dated July 03, 2018 on the guidelines and procedures on the use and maintenance of the BIR Dormitory in the National and Regional OfficesOct 2, 2024View
RMO No. 39-2024Revised policies and guidelines in the operation and maintenance of the eLounge facilities in Revenue District OfficesSep 18, 2024View
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. 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. 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. 58-2022Prescribes the policies, guidelines and procedures in the processing and monitoring of One-Time Transactions (ONETT) thru the ONETT Tracking System (OTS)Dec 16, 2022View
RMO No. 43-2022Prescribes the policies, guidelines and procedures in the issuance and use of Notice to Issue Receipt/lnvoice (NIRI) pursuant to Revenue Regulations No. 10-2019Sep 29, 2022View
RMO No. 37-2022Provides the policies and guidelines for the issuance of International Carriers Special CertificateSep 16, 2022View
RMO No. 30-2021Amends the provisions of RMO No. 83-2010 and 13-2014 particularly on the recognition of absolutely forfeited properties in the National Government Books of AccountsNov 2, 2021View
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. 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