BIR Library
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Showing 21 results: Memorandum Orders on Rulings and opinions
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMO No. 14-2021 | Streamlines the procedures and documents for the availment of Treaty Benefits | Mar 31, 2021 | View |
| RMO No. 46-2020 | Prescribes the guidelines and procedures for the availment of the reduced rate of 15% on intercompany dividends paid by a domestic corporation to a non-resident foreign corporation pursuant to Section 28 (B)(5)(b) of the NIRC of 1997, as amended | Dec 23, 2020 | View |
| RMO No. 10-2019 | Grants Value-Added Tax privileges to resident foreign missions, their qualified personnel and the dependents of the latter | Feb 12, 2019 | View |
| RMO No. 15-2017 | Prescribes the additional content for the BIR Employees Portal and the revised guidelines to access its content | Jun 13, 2017 | View |
| RMO No. 52-2016 | Directs the submission of inventory of pending requests for Tax Exemption Rulings as of August 15, 2016 | Sep 1, 2016 | View |
| RMO No. 44-2016 | Amends RMO No. 20-2013, as amended re: "Prescribing the Policies and Guidelines in the Issuance of Tax Exemption Rulings to Qualified Non-Stock, Non-Profit Corporations and Associations under Section 30 of the NIRC of 1997, as Amended" | Jul 26, 2016 | View |
| RMO No. 27-2016 | Prescribes the procedures for claiming tax treaty benefits for dividend, interest and royalty income of non-resident income earners | Jun 23, 2016 | View |
| RMO No. 17-2016 | Supplements the guidelines for the non-recognition of gain or loss on the transfer of property in exchange for shares of stock pursuant to Section 40(C)(2) in relation to Section 40(C)(6)(c) of the Tax Code of 1997 as implemented by RR No. 18-2001 | May 5, 2016 | View |
| RMO No. 34-2014 | Clarifies certain provisions of RMO No. 20-2013 on the issuance of Tax Exemption Rulings for qualified non-stock, non-profit corporations and associations under Section 30 of the NIRC of 1997, as amended | Sep 18, 2014 | View |
| RMO No. 14-2014 | Prescribes the policies, guidelines and procedures for the processing and issuance of an Electronic Authority To Release Imported Goods (eATRIG) for Excise Tax purposes | Mar 19, 2014 | View |
| RMO No. 09-2014 | Prescribes guidelines in the processing of requests for rulings with the Law and Legislative Division | Feb 7, 2014 | View |
| RMO No. 28-2013 | Amends certain provisions of RMO No. 20-2013, prescribing the policies and guidelines in the issuance of Tax Exemption Rulings to qualified non-stock, non-profit corporations and associations | Oct 30, 2013 | View |
| RMO No. 20-2013 | Prescribes the policies and guidelines in the issuance of Tax Exemption Rulings to qualified non-stock, non-profit corporations and associations under Section 30 of the NIRC of 1997, as amended | Jul 22, 2013 | View |
| RMO No. 72-2010 | Prescribes the guidelines on the processing of Tax Treaty Relief Applications pursuant to existing Philippine Tax Treaties | Aug 25, 2010 | View |
| RMO No. 11-2010 | Prescribes the policies and guidelines on the monitoring, review and determination of the tax consequences of “Big-Ticket Items” | Feb 2, 2010 | View |
| RMO No. 18-2009 | Dispenses 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 thereto | Jun 3, 2009 | View |
| RMO No. 17-2002 | Prescribes the modified guidelines for implementing RR No. 18-2001 on the procedure in filing the application and joint certification, designates the venue for the payment of processing fee, and provides the guidelines for the issuance of a preliminary-letter ruling in certain requests for ruling | Jul 2, 2002 | View |
| RMO No. 32-2001 | Prescribes 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 others | Dec 5, 2001 | View |
| RMO No. 81-99 | Prescribes the guidelines on the issuance of VAT Exemption Certificate to all qualified embassies and their personnel | Nov 5, 1999 | View |
| RMO No. 75-99 | Delegates to the Regional Directors the authority to issue certain rulings with established precedents | Sep 27, 1999 | View |
| RMO No. 45-99 | Requires that all pages of rulings or decisions issued by the Office of the Commissioner of Internal Revenue or Deputy Commissioner (DCIR) for Legal and Enforcement Group (LEG) must bear the initial of the DCIR – LEG, as well as contain the dry seal of the issuing office | Jun 21, 1999 | View |