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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 48 results: Memorandum Orders issued in 2020

BIR issuances
No. of Issuance Subject Date of Issue Action
RMO No. 48-2020Prescribes the guidelines on the reporting compliance for the grant of the FY 2020 Performance-Based BonusDec 23, 2020View
RMO No. 47-2020Consolidates and updates the guidelines and procedures on the processing of claims for Value-Added Tax Credit/Refund, except those under the authority and jurisdiction of the Legal GroupDec 23, 2020View
RMO No. 46-2020Prescribes the guidelines and procedures for the availment of the reduced rate of 15% on intercompany dividends paid by a domestic corporation to a non-resident foreign corporation pursuant to Section 28 (B)(5)(b) of the NIRC of 1997, as amendedDec 23, 2020View
RMO No. 45-2020Amends RMO No. 30-2020, which prescribed the Allocation of the CY 2020 BIR Collection Goal by Implementing OfficeDec 21, 2020View
RMO No. 44-2020Amends the provisions of RMO No. 15-2019 on the establishment of standard taxpayer feedback systemDec 9, 2020View
RMO No. 43-2020Streamlines the process of issuing Tax Residency Certificates (TRCs), amending RMO No. 51-2019Dec 1, 2020View
RMO No. 42-2020Prescribes the guidelines in the submission of the Monthly Report on Issuance/Denial of Tax Exemption of Cooperatives and Non-Stock, Non-Profit Associations/OrganizationsDec 1, 2020View
RMO No. 41-2020Clarifies the policies and procedures governing the processing of claims for Value-Added Tax (VAT) refund of Resident Foreign Missions, their qualified personnel and the personnel's dependents, amending RMO No. 10-2019 and other pertinent revenue issuancesDec 1, 2020View
RMO No. 40-2020Prescribes the revised guidelines and procedures in the processing and issuance of clearances in the National Office and Regional/District OfficesNov 23, 2020View
RMO No. 39-2020Prescribes the policies, guidelines and procedures in the processing of applications for Voluntary Assessment and Payment Program (VAPP) pursuant to Revenue Regulations No. 21-2020Oct 26, 2020View
RMO No. 38-2020Revises the prescribed format of the Report on Specific Reasons for Increase (Decrease) in Collection Performance by Taxpayer, by Industry and by Tax Type (BIR Form No. 1771B) and Summary of Reasons for Drastic Changes in Collection and Impact on Collection Goal by Industry and Tax Type (BIR Form No. 1771C) of the "Reports on Drastic Changes in Collection Performance"Oct 16, 2020View
RMO No. 37-2020Modifies the Alphanumeric Tax Code (ATC) in BIR Form No. 2200-M (Excise Tax Return for Mineral Products) in connection with the implementation of RA No. 10963 (TRAIN Law)Oct 15, 2020View
RMO No. 36-2020Provides guidelines and procedures in the refund of erroneously paid VAT on imported drugs prescribed for Diabetes, High Cholesterol and Hypertension, as implemented under Revenue Regulations No. 18-2020Oct 15, 2020View
RMO No. 35-2020Prescribes the policies, guidelines and procedures in providing Regional Technical SupportOct 13, 2020View
RMO No. 34-2020Creates the Alphanumeric Tax Code (ATC) for Voluntary Assessment and Payment Program pursuant to the implementation of Revenue Regulations No. 21-2020 (Voluntary Assessment and Payment Program for Taxable Year 2018 Under Certain Conditions)Oct 6, 2020View
RMO No. 33-2020Creates and modifies the Alphanumeric Tax Code (ATC) for Fuel Marking Fee pursuant to the implementation of RA No. 10963 (TRAIN Law)Oct 6, 2020View
RMO No. 32-2020Creates and modifies the Alphanumeric Tax Code (ATC) for Excise Tax in BIR Form No. 2200-AN (Excise Tax Return for Automobiles and Non-Essential Goods) pursuant to the implementation of RA No. 10963 (TRAIN Law)Oct 6, 2020View
RMO No. 31-2020Amends RMO No. 24-2020 relative to the frequency of reporting of accomplishments on the Taxpayer Awareness Program by the RDOsSep 25, 2020View
RMO No. 30-2020Amends RMO No. 16-2020 relative to the allocation of the CY 2020 BIR Collection Goal by Implementing OfficeSep 22, 2020View
RMO No. 29-2020Prescribes the guidelines and procedures in the conduct of Pre-Repair Inspection and Inspection and Acceptance of Delivered Goods and Services, Infrastructure Projects and Consulting Services in the BIRSep 7, 2020View
RMO No. 28-2020Prescribes the updated policies and procedures for the granting and revocation of system accessAug 17, 2020View
RMO No. 27-2020Prescribes the BIR Digital Transformation Roadmap for 2020-2030Aug 13, 2020View
RMO No. 26-2020Prescribes the use of the revised Exchange of Information Manual, amending for this purpose Revenue Memorandum Order Nos. 2-2013 and 3-2013Aug 11, 2020View
RMO No. 25-2020Amends certain provisions of RMO No. 23-2020 relative to the offices that will process and issue the Authority to Release Imported Goods (ATRIG) for VAT Exemption on the importation of prescription drugs and medicines pursuant to RR No. 18-2020Jul 29, 2020View
RMO No. 24-2020Prescribes the guidelines in the reporting of accomplishments and evaluation of performance of Revenue District Offices relative to the Taxpayer Awareness ProgramJul 22, 2020View