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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 88 results: Memorandum Orders issued in 2010

BIR issuances
No. of Issuance Subject Date of Issue Action
RMO No. 88-2010Prescribes the guidelines and procedures in the issuance and enforcement of Subpoena Duces Tecum and the prosecution of cases for “Failure to Obey Summons”Dec 22, 2010View
RMO No. 87-2010Amends pertinent provisions of RMO No. 28-2008 relative to the reporting, recording and monitoring of attendance of revenue officials and employeesDec 21, 2010View
RMO No. 86-2010Prescribes the revised guidelines and procedures in the publication of top taxpayersDec 9, 2010View
RMO No. 85-2010Amends RMO No. 40-2010, which provides the policies and guidelines in the recruitment and designation of private appraiser members to the Regional Executive and Technical Committees on Real Property ValuationDec 8, 2010View
RMO No. 84-2010Prescribes the revised distribution list of copies of Revenue Official Receipts (BIR Form No. 25.24)Dec 8, 2010View
RMO No. 83-2010Prescribes the policies and guidelines in the decentralized recording of forfeited assets in the books of accounts of the Regional OfficesDec 8, 2010View
RMO No. 82-2010Prescribes the criteria and procedures for attrition of officials and employees of the BIR, including submission of required documents and reports, under RA No. 9335 (Attrition Act of 2005)Dec 6, 2010View
RMO No. 81-2010Prescribes the guidelines on the preparation and submission of documents and reports required by the Department of Budget and ManagementNov 5, 2010View
RMO No. 80-2010Prescribes the CY 2010 Audit CriteriaNov 2, 2010View
RMO No. 79-2010Modifies the description of Alphanumeric Tax Code for Life Insurance Premiums pursuant to RMC No. 22-2010Oct 14, 2010View
RMO No. 78-2010Modifies the Alphanumeric Tax Code for tax on amusement places per RA No. 8424Oct 14, 2010View
RMO No. 77-2010Prescribes the guidelines in the submission of reportorial requirements for late/out-of-district returnsOct 12, 2010View
RMO No. 76-2010Prescribes the policies and guidelines in the issuance of Certificate of Tax Exemption of Cooperatives and the monitoring thereofSep 28, 2010View
RMO No. 75-2010Prescribes the policies and procedures in the preparation and submission to the Department of Budget and Management of the certification of Excise tax collections from minerals, mineral products and quarry resources and the corresponding 40% share of Local Government UnitsSep 20, 2010View
RMO No. 74-2010Reiterates the implementation of RMO No. 11-2001 relative to the Decentralized System of Issuance of ClearanceSep 3, 2010View
RMO No. 73-2010Further amends certain provisions of RMO No. 3-2009 relative to the submission of reportorial requirements under the "Oplan Kandado" ProgramAug 26, 2010View
RMO No. 72-2010Prescribes the guidelines on the processing of Tax Treaty Relief Applications pursuant to existing Philippine Tax TreatiesAug 25, 2010View
RMO No. 71-2010Prescribes the guidelines and procedures for the conversion of Accounts Receivables/Delinquent Accounts into the Accounts Receivables Conversion SystemAug 17, 2010View
RMO No. 70-2010Modifies the description of Alphanumeric Tax Code for Creditable Withholding Tax on income payments made by political parties and candidates of local and national electionsAug 13, 2010View
RMO No. 69-2010Prescribes the guidelines on the issuance of electronic Letters of Authority, Tax Verification Notices and Memoranda of AssignmentAug 13, 2010View
RMO No. 68-2010Prescribes the guidelines and procedures in the verification and surrender of Documentary Stamp Tax Electronic Imprinting Machines and transfer of unused/unloaded Documentary Stamp Tax balance to the Electronic Documentary Stamp Tax SystemAug 11, 2010View
RMO No. 67-2010Prescribes the policies and guidelines on Information and Communication Technology (ICT) Security offensesJul 30, 2010View
RMO No. 66-2010Adjusts the allocation of the CY 2010 BIR collection goal by implementing officeJul 30, 2010View
RMO No. 65-2010Modifies the Alphanumeric Tax Code for tax on amusement placesJul 16, 2010View
RMO No. 64-2010Amends Revenue Memorandum Order No. 62-2010, which provides supplemental guidelines on the electronic issuance of Letters of Authority (eLA) and related audit policies and proceduresJul 16, 2010View