BIR Library
Find BIR revenue regulations, memorandum circulars, and memorandum orders in one place. Search by number, title, or keyword, then open the full text.
AllRevenue RegulationsMemorandum CircularsMemorandum OrdersAdvisories (coming soon)Rulings (coming soon)Court Cases (coming soon)
Showing 28 results: Memorandum Orders on Tax incentives
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMO No. 48-2025 | Streamlining of Requirements for the Application of a Certificate of Tax Exemption for Socialized and Economic Housing Projects Pursuant to Republic Act No. 7279 and Executive Order No. 226 | Dec 19, 2025 | View |
| RMO No. 33-2025 | Amending Revenue Memorandum Order No. 26-2025 on Modification of Alphanumeric Tax Code (ATC) of Selected Revenue Source under Republic Act No. 12066, otherwise known as Corporate Recovery and Tax Incentives for Enterprises Maximize Opportunities for Reinvigorating the Economy (CREATE MORE) Act | Jul 4, 2025 | View |
| RMO No. 26-2025 | Modification of Alphanumeric Tax Code (ATC) of Selected Revenue Source under Republic Act (RA) No. 12066, otherwise known as Corporate Recovery and Tax Incentives for Enterprises Maximize Opportunities for Reinvigorating the Economy (CREATE MORE) Act | May 20, 2025 | View |
| RMO No. 18-2025 | Modification, Dropping and Creation of Alphanumeric Tax Code of selected revenue source under RA No. 12066 (CREATE MORE) Act | Apr 10, 2025 | View |
| RMO No. 7-2025 | Further Amending Revenue Memorandum Order No. 1-2021, as Amended, Prescribing the Gross Sales Threshold for Cases to be Audited/Investigated by the Office Audit Section of the Assessment Divisions in Regional Offices | Feb 7, 2025 | View |
| RMO No. 40-2024 | Modification of Alphanumeric Tax Code of selected revenue source under Republic Act No. 11534, otherwise known as Corporate Recovery and Tax Incentives for Enterprise Act | Sep 30, 2024 | View |
| RMO No. 25-2023 | Prescribes the policies, guidelines and procedures on the preparation and processing of payroll | Jul 4, 2023 | View |
| RMO No. 12-2023 | Prescribes the Enhanced BIR Strategic Performance Management System | Mar 30, 2023 | View |
| RMO No. 28-2022 | Prescribes the BIR’s Enhanced Program on Awards and Incentives for Service Excellence (Enhanced PRAISE) | May 24, 2022 | View |
| RMO No. 4-2022 | Modifies the Alphanumeric Tax Code (ATC) of selected revenue source under RA No. 11534 (CREATE Act) | Jan 14, 2022 | View |
| RMO No. 6-2021 | Prescribes the revised guidelines on the assignment and re-assignment of Revenue Officers involved in Excise Tax functions to establishments where articles subject to Excise Tax are made or kept based on Republic Act Nos. 10963, 11346 and 11467 | Jan 21, 2021 | View |
| RMO No. 3-2021 | Prescribes the procedures in the implementation of the Biometrics Time and Attendance System (BTAS) in the National Office, amending RMO No. 26-2012 | Jan 6, 2021 | View |
| RMO No. 63-2016 | Identifies the Operational Key Performance Indicators (KPIs) that shall no longer be measured in CY 2016 | Nov 11, 2016 | View |
| RMO No. 33-2014 | Amends the policies, guidelines and procedures in the issuance of Importer's Clearance Certificate and Customs Broker's Clearance Certificate relative to accreditation as importer/customs broker | Sep 11, 2014 | View |
| RMO No. 31-2013 | Prescribes the Inter-Agency Task Force Memorandum Circular Nos. 2013-01 and 2013-01-A re: Guidelines on the Grant of the Performance-Based Incentives for FY 2013 | Nov 26, 2013 | View |
| RMO No. 26-2013 | Establishes the BIR Strategic Performance Management System | Oct 1, 2013 | View |
| RMO No. 37-2011 | Prescribes the guidelines in the processing of Tax Debit Memo applications | Oct 3, 2011 | View |
| RMO No. 76-2010 | Prescribes the policies and guidelines in the issuance of Certificate of Tax Exemption of Cooperatives and the monitoring thereof | Sep 28, 2010 | View |
| RMO No. 41-2010 | Prescribes 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 purposes | Apr 26, 2010 | View |
| RMO No. 11-2008 | Amends the criteria for bank accreditation and prescribes the policies, guidelines and procedures relative to the determination of the applicable float period as incentives to Authorized Agent Banks (AABs) and imposition of penalties for violations committed by AABs | Mar 12, 2008 | View |
| RMO No. 01-2008 | Prescribes the regular updating of content of the BIR website/portal/knowledge base | Jan 7, 2008 | View |
| RMO No. 21-2007 | Creates the Alphanumeric Tax Code for payment of one-time amnesty on certain tax and duty liabilities incurred by certain business enterprises operating within the Special Economic Zones and Freeports | Aug 16, 2007 | View |
| RMO No. 29-2004 | Prescribes the policies and procedures in the implementation of the BIR Performance Management System (PMS) | Jun 16, 2004 | View |
| RMO No. 28-2004 | Prescribes the BIR Program on Awards and Incentives for Service Excellence (PRAISE) | Jun 16, 2004 | View |
| RMO No. 19-2001 | Renames the Alphanumeric Tax Codes for PEZA registered enterprises | Aug 30, 2001 | View |