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)
Clear filters

Showing 44 results: Memorandum Orders issued in 2009

BIR issuances
No. of Issuance Subject Date of Issue Action
RMO No. 44-2009Institutionalizes the “On Time-BIR Time” initiativeDec 29, 2009View
RMO No. 43-2009Further amends certain provisions of RMO No. 3-2009, as amended, relative to taxpayers who continuously fail to comply with tax rules and regulationsDec 28, 2009View
RMO No. 42-2009Prescribes the institutionalization and implementation of the BIR Moral Renewal ProgramDec 23, 2009View
RMO No. 41-2009Prescribes the implementing guidelines on the Memorandum of Agreement between the BIR, Bureau of Local Government Finance and the Philippine Association of Local Treasurers and Assessors as disseminated under Revenue Memorandum Circular No. 71-2009Dec 23, 2009View
RMO No. 40-2009Prescribes the guidelines and procedures in the observation of inventory taking of goods for purposes of determining the 2009 ending inventoryDec 21, 2009View
RMO No. 39-2009Creates a Special Review Committee to deal with all cases represented by Sycip, Gorres, Velayo & CoDec 4, 2009View
RMO No. 38-2009Adopts the revised policies on the settlement of grievance in the Bureau of Internal RevenueDec 4, 2009View
RMO No. 37-2009Prescribes the manner by which all papers and correspondences for signature by Commissioner Joel L. Tan-Torres shall be preparedDec 1, 2009View
RMO No. 36-2009Amends the pertinent provisions of RMO No. 3-2009 relative to the Oplan Kandado ProgramNov 26, 2009View
RMO No. 35-2009Prescribes the guidelines and procedures relative to the BIR Project “Iboto Mo”Nov 12, 2009View
RMO No. 34-2009Prescribes the guidelines and procedures relative to the BIR “SanTAX Claus” ProjectNov 11, 2009View
RMO No. 33-2009Creates the Alphanumeric Tax Code (ATC) for additional income payments subject to Creditable Withholding Tax per Revenue Regulations No. 8-2009Nov 11, 2009View
RMO No. 32-2009Creates the Alphanumeric Tax Code (ATC) of certain income payments subject to Expanded Withholding Tax per Revenue Regulations No. 6-2009Nov 11, 2009View
RMO No. 31-2009Prescribes the policies and guidelines for the declaration and reporting of casualty losses by taxpayersOct 23, 2009View
RMO No. 30-2009Revises the office codes in view of the creation of the Office of the Senior Deputy CommissionerOct 8, 2009View
RMO No. 29-2009Prescribes the policies in the conduct of the mandatory Written Competency ExaminationSep 30, 2009View
RMO No. 28-2009Adjusts the reimbursable transportation allowance of BIR officials and employeesSep 18, 2009View
RMO No. 27-2009Re-classifies the Revenue District Offices to serve as reference in their Key Performance IndicatorsJul 23, 2009View
RMO No. 26-2009Prescribes the policies and procedures in the implementation of the eRegistration System (Enhanced eTIN)Jul 14, 2009View
RMO No. 25-2009Adjusts the allocation of the CY 2009 BIR collection goal by implementing officeJul 9, 2009View
RMO No. 24-2009Creates the Alphanumeric Tax Code (ATC) of selected revenue source per Revenue Regulations No. 2-2009Jul 9, 2009View
RMO No. 23-2009Prescribes the policies and guidelines in the audit of selected taxpayers by the National Investigation DivisionJul 9, 2009View
RMO No. 22-2009Further amends Revenue Memorandum Order (RMO) No. 68 – 94, as amended by RMO No. 24 – 2007, relative to the preparation and consolidation of BIR Form No. 1770 – Monthly Summary of Tax Returns FiledJul 1, 2009View
RMO No. 21-2009Prescribes the accomplishment reporting process on BIR Priority Programs for CY 2009Jun 18, 2009View
RMO No. 20-2009Creates the BIR Audit CommitteeJun 9, 2009View