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 39 results: Memorandum Orders issued in 2014

BIR issuances
No. of Issuance Subject Date of Issue Action
RMO No. 39-2014Prescribes the use of the revised BIR Form No. 0044 (Request for System Access Form)Dec 15, 2014View
RMO No. 38-2014Prescribes the uniform policies and guidelines on the implementation of cash disbursements for tax refunds thru the Trust Receipts FundDec 9, 2014View
RMO No. 37-2014Consolidates the reportorial requirements of the Resource Management GroupDec 5, 2014View
RMO No. 36-2014Prescribes the CY 2014 Operational Key Performance Indicators and Accomplishment Reporting for the Revenue Regions, Regional Divisions and Revenue District OfficesOct 14, 2014View
RMO No. 35-2014Prescribes the policies, guidelines and procedures in the use of Accounts Receivable Management System in the management and monitoring of Accounts Receivable/ Deliquent AccountsOct 2, 2014View
RMO No. 34-2014Clarifies 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 amendedSep 18, 2014View
RMO No. 33-2014Amends 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 brokerSep 11, 2014View
RMO No. 32-2014Prescribes the submission of the Minutes of Staff Meetings of the Regional OfficesAug 27, 2014View
RMO No. 31-2014Prescribes the regular updating of content of the BIR Website using the new Content Management SystemAug 26, 2014View
RMO No. 30-2014Prescribes the uniform guidelines and procedures in the remittance of all taxes withheld by National Government Agencies to the Bureau of Internal Revenue through the use of Electronic Tax Remittance Advice SystemAug 14, 2014View
RMO No. 29-2014Prescribes the uniform format and procedures for the issuance of Certifications on the Existence of Outstanding Tax Liabilities of TaxpayersAug 7, 2014View
RMO No. 28-2014Amends the Revised Code of Conduct for Revenue Officials and Employees by prescribing the policies and guidelines on the protection of the BIR against tobacco industry interferenceJul 28, 2014View
RMO No. 27-2014Amends certain provisions of RMO No. 10-05 relative to the policies and procedures in the accreditation of Cash Register Machine, Point of Sale and other sales machinesJul 22, 2014View
RMO No. 26-2014Prescribes the guidelines and procedures in the preparation and submission of Statement of Report of Collections and DepositsJul 22, 2014View
RMO No. 25-2014Prescribes the revised procedures, policies and guidelines, including enhancement in the format, for the preparation of “Reports on Drastic Changes in Collection Performance” (BIR Form Nos. 1771A to 1771C)Jul 21, 2014View
RMO No. 24-2014Amends Section 18 E (1) of the Revised Code of Conduct for Revenue Officials and EmployeesJul 18, 2014View
RMO No. 23-2014Clarifies and consolidates the obligations of government agencies, bureaus and instrumentalities as Withholding AgentsJun 20, 2014View
RMO No. 22-2014Precribes supplemental guidelines, policies and procedures in the accreditation of importers and customs brokers as embodied in RMO No. 10-2014Jun 20, 2014View
RMO No. 21-2014Prescribes the policies, guidelines and procedures relative to the frequency of deposits of internal revenue tax collections by Revenue Collection Officers (RCOs)/Special Collecting Officers (SCOs)/other Collecting Officers (COs) to Authorized Government Depository Banks and the imposition of applicable sanctions/penalties for violations thereofJun 11, 2014View
RMO No. 20-2014Amends RMO No. 22-2000, as amended by RMO No. 12-2001, and further amended by RMO No. 4-2002, on the implementation of the Taxpayers’ Account Management Program (TAMP) in harmony with RMO No. 41-2011May 19, 2014View
RMO No. 19-2014Amends RMO No. 18-2013 on the issuance of Certificate Authorizing Registration for transfers of properties under the jurisdiction of RDO No. 6-Urdaneta, East PangasinanMay 15, 2014View
RMO No. 18-2014Prescribes the guidelines and procedures in the implementation of the information and publicity on programs/projects/activities of government agencies required under COA Circular No. 2013-004Apr 30, 2014View
RMO No. 17-2014Prescribes additional policies, guidelines and procedures in the implementation of the Mobile Revenue Collection Officers System and imposes applicable sanctions/penalties for violations thereofApr 15, 2014View
RMO No. 16-2014Reiterates and prescribes certain policies relative to the VAT Audit ProgramApr 3, 2014View
RMO No. 15-2014Prescribes the revised Information and Communications Technology (ICT) Security PolicyMar 24, 2014View