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.
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Showing 32 results: Memorandum Orders issued in 2005
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMO No. 32-2005 | Prescribes the guidelines and procedures in handling Letter Notices for deployment via the Information Delivery Portal in the years 2005 onwards for audit and enforcement purposes | Dec 16, 2005 | View |
| RMO No. 31-2005 | Prescribes the manner by which all papers and correspondence for signature by Commissioner Jose Mario C. Buñag shall be prepared | Dec 16, 2005 | View |
| RMO No. 30-2005 | Prescribes the guidelines and procedures for the issuance of Taxpayer Identification Number to Securities and Exchange Commission (SEC)-registered taxpayers pursuant to Memorandum of Agreement between the SEC and BIR | Dec 2, 2005 | View |
| RMO No. 29-2005 | Prescribes the guidelines and procedures in resolving issues on change in accounting period/type | Nov 22, 2005 | View |
| RMO No. 28-2005 | Prescribes the policies and procedures relative to the preparation of all documents for approval and/or signature submitted to the Office of the Commissioner | Nov 8, 2005 | View |
| RMO No. 27-2005 | Prescribes a short audit for the Value-Added Tax liabilities of taxpayers with reported zero-rated sales and exempt sales under the jurisdiction of the Large Taxpayers Service and the Regional Offices | Oct 24, 2005 | View |
| RMO No. 26-2005 | Suspends until further notice the issuance of assessments for deficiency Value-Added Tax against cinema/theater operators/owners | Oct 21, 2005 | View |
| RMO No. 25-2005 | Instructs all BIR officers and personnel that only the Commissioner or his duly authorized representative/s shall have the authority to officially communicate and disseminate needed data and information, especially collection figures, to appropriate officers and agencies of the government and other third parties, including the press | Oct 18, 2005 | View |
| RMO No. 24-2005 | Directs concerned BIR offices to expedite/prioritize the processing of claims for tax refund of Japanese contractors and nationals undertaking projects funded by the Overseas Economic Cooperation Fund of Japan (OECF) | Oct 6, 2005 | View |
| RMO No. 23-2005 | Prescribes the policies and procedures in the audit/investigation of withholding tax liabilities for taxable years 2003 and 2004, including withholding tax on fringe benefits | Sep 12, 2005 | View |
| RMO No. 22-2005 | Prescribes the guidelines and procedures in the implementation of RR No. 8-2005 on the inclusion as income payments subject to Creditable Withholding Tax of the Manila Electric Company refund to Phase IV customers | Sep 12, 2005 | View |
| RMO No. 21-2005 | Suspends until further notice the temporary operating procedures governing the Large Taxpayers Service under RMO No. 17-2005 | Aug 18, 2005 | View |
| RMO No. 20-2005 | Prescribes the policies, guidelines and procedure on the adoption of mobile payment (M-Payment) as an additional mode of payment of certain internal revenue taxes | Aug 12, 2005 | View |
| RMO No. 19-2005 | Amends pertinent provisions of RMO No. 25-2003 relative to the qualification standards for the position of Revenue Officers (Assessment), as well as Division Chiefs and Assistant Division Chiefs of the Assessment Service and other unique positions in the BIR | Aug 4, 2005 | View |
| RMO No. 18-2005 | Prescribes the revised criteria for the conferment of the Commissioner’s Award for Outstanding Performance in Handling Stopfiler Cases | Jul 28, 2005 | View |
| RMO No. 17-2005 | Prescribes the temporary operating procedures relative to the Large Taxpayers Service operations | Jul 20, 2005 | View |
| RMO No. 16-2005 | Prescribes the manner by which all papers and correspondence for signature by the newly-appointed Officer-In-Charge, Commissioner of Internal Revenue, Jose Mario C. Buñag, shall be prepared. | Jul 13, 2005 | View |
| RMO No. 15-2005 | Prescribes the policies, guidelines and procedures to implement Revenue Regulations No. 4-2005 re: implementing Bangko Sentral ng Pilipinas Circular No. 472 (Sec. 1) requiring all bank borrowers and co-makers to submit latest Income Tax Return and Financial Statement received by BIR | Jun 8, 2005 | View |
| RMO No. 14-2005 | Prescribes the policies and procedures relative to the Commissioner’s Award for outstanding performance in handling stopfiler cases | Jun 6, 2005 | View |
| RMO No. 13-2005 | Prescribes the policies and procedures relative to the numbering and dissemination of revenue issuances | Jun 2, 2005 | View |
| RMO No. 12-2005 | Creates Alphanumeric Tax Code FP091 for the payment of accrued penalties | May 24, 2005 | View |
| RMO No. 11-2005 | Amends pertinent provisions of RMO No. 40-2004 relative to the modified procedures in handling taxpayer’s request for transfer of registration and inclusion of additional policies | May 18, 2005 | View |
| RMO No. 10-2005 | Prescribes the policies and procedures in the accreditation of Cash Register Machine (CRM), Point of Sale (POS), other sales machines including sales receipting system software as well as registration for the use thereof pursuant to RR Nos. 11-2004 and 5-2005 | May 3, 2005 | View |
| RMO No. 09-2005 | Amends RMO No. 18-98 relative to the process ownership of the different systems/modules under the Integrated Tax System (ITS) in its shift into "enhanced" ITS | Apr 13, 2005 | View |
| RMO No. 08-2005 | Prescribes the implementation of the Internal and External Communications Plan for the BIR’s campaign for CRM/POS accreditation and Electronic Sales Reporting System | Apr 13, 2005 | View |