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 59 results: Memorandum Orders issued in 2019

BIR issuances
No. of Issuance Subject Date of Issue Action
RMO No. 59-2019Prescribes the policies and guidelines for disabling of USB ports and DVD drives of all BIR desktop computers/workstationsDec 9, 2019View
RMO No. 58-2019Prescribes the BIR Incident and Data Breach Response PlanDec 9, 2019View
RMO No. 57-2019Revokes RMO No. 12-2015 relative to the updated procedures in the implementation of the Memorandum of Agreement between the DPWH and the DOFDec 2, 2019View
RMO No. 56-2019Amends certain provisions of RMO No. 36-2016 relative to the policies and procedures in the decentralization of recording of internal revenue taxesNov 28, 2019View
RMO No. 55-2019Amends certain portions of RMO No. 37-2019 relative to the prescribed policies, guidelines and procedures on the registration of employeesNov 6, 2019View
RMO No. 54-2019Modifies the Alphanumeric Tax Code (ATC) for Value-Added Tax under Revenue Regulations No. 8-2002Oct 31, 2019View
RMO No. 53-2019Amends further certain provisions of RMO No. 25-2014, as amended by RMO No. 46-2019 relative to the preparation of the "Reports on Drastic Changes in Collection Performance"Oct 29, 2019View
RMO No. 52-2019Amends Annex A of RMO No. 39-2019 prescribing the Agency Performance Indicators and Targets for CYs 2019 to 2023Oct 22, 2019View
RMO No. 51-2019Prescribes the guidelines and procedures for the processing and issuance of Tax Residency CertificateOct 22, 2019View
RMO No. 50-2019Amends a portion of RMO No. 7-2019 relative to the Operational Key Performance Indicators for CY 2019Oct 10, 2019View
RMO No. 49-2019Prescribes the guidelines on the reporting compliance for the grant of the FY 2019 Performance-Based Bonus per Administrative Order No. 25 Inter-Agency Task Force Memorandum Circular No. 2019-1Sep 30, 2019View
RMO No. 48-2019Prescribes the Measure Dictionary for the CY 2019 Operational KPIsSep 25, 2019View
RMO No. 47-2019Modifies and drops the Alphanumeric Tax Code (ATC) on Final Withholding Tax on Amounts Withdrawn from Decedent's Deposit Account and Excise Tax on the Performance of Services on Invasive Cosmetic Procedures pursuant to RR No. 8-2019 and RR No. 2-2019Sep 5, 2019View
RMO No. 46-2019Further amends the procedures, policies and guidelines in the preparation of "Reports on Drastic Changes in Collection Performance" (BIR Form Nos. 1771A to 1771C) and revises the format thereofAug 8, 2019View
RMO No. 45-2019Amends the definition of the term "Accounts Receivable/Delinquent Accounts" (AR/DAs) to be reported in the Financial StatementsAug 7, 2019View
RMO No. 44-2019Prescribes the policies, guidelines and procedures on the transmittal of BIR records/dockets to the Litigation, Prosecution, Appellate and Legal Divisions of Revenue RegionsAug 7, 2019View
RMO No. 43-2019Amends portion of RMO No. 7-2019Aug 6, 2019View
RMO No. 42-2019Prescribes the policies, guidelines and procedures in the Accomplishment Reporting on BIR Priority Programs and Other Major Programs and ProjectsAug 6, 2019View
RMO No. 41-2019Prescribes the required documents in the processing of request for the lifting of Warrant of Garnishment, Notice of Tax Lien, Notice of Levy and Notice of EncumbranceJul 31, 2019View
RMO No. 40-2019Prescribes the procedures for the proper service of Assessment Notices in accordance with the provisions of Section 3.1.6 of Revenue Regulations No. 18-2013Jul 30, 2019View
RMO No. 39-2019Prescribes the Agency Performance Indicators and Targets for CY 2019-2023Jul 26, 2019View
RMO No. 38-2019Clarifies the Tax Exemption of Non-Stock, Non-Profit Corporations under Section 30 of the National Internal Revenue Code of 1997, as AmendedJul 24, 2019View
RMO No. 37-2019Amends the policies, guidelines and procedures on the registration of employees earning purely compensation income, transfer of registration of employees, update of registration of information and issuance of TIN cardJul 23, 2019View
RMO No. 36-2019Modifies the Alphanumeric Tax Code for Percentage Taxes under Republic Act No. 10001 entitled "An Act Reducing Taxes on Life Insurance Policies, Amending for this Purpose sections 123 and 183 of the NIRC 1997, as Amended"Jul 18, 2019View
RMO No. 35-2019Revises certain policies in the enforcement of civil remedies for the collection of Accounts Receivable/Delinquent Accounts (AR/DAs)Jul 18, 2019View