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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 40 results: Memorandum Orders issued in 2023

BIR issuances
No. of Issuance Subject Date of Issue Action
RMO No. 40-2023Prescribes the policies, guidelines and procedures on the implementation of BIR Central Repository System for digital documents/filesDec 14, 2023View
RMO No. 39-2023Suspends all audit and other field operations of the BIR effective December 16, 2023Dec 13, 2023View
RMO No. 38-2023Prescribes the policies, guidelines and procedures relative to lost, damaged or unauthorized use of BIR Accountable FormsDec 12, 2023View
RMO No. 37-2023Amends RMO No. 5-2023 on the implementation of revised Customer Satisfaction Survey for frontline services under Client Support ServiceDec 11, 2023View
RMO No. 36-2023Aligns the provisions of the current On-the-Job Training (OJT) Program of the BIR with the provisions of the Commission on Higher Education (CHED) and Department of Education (DepEd) Orders, and amends Revenue Memorandum Order No. 11-2017 relative to the acceptance of students for OJT in the National and Regional Offices.Nov 29, 2023View
RMO No. 35-2023Prescribes the guidelines and procedures in the payment of individual consumer mobile phone subscription plan pursuant to the approved rationalization of communication expense allocated for BIR OfficialsNov 13, 2023View
RMO No. 34-2023Amends RMO No. 27-2023 relative to the revised monthly allocation of the CY 2023 BIR Collection Goal by implementing officeOct 19, 2023View
RMO No. 33-2023Reiterates Section 3.J of RR No. 17-2003 on the withholding of taxes for the sale of real property on installment planSep 29, 2023View
RMO No. 32-2023Prescribes the criteria/conditions and guidelines on the reporting compliance for the grant of the FY 2023 Performance-Based Bonus (PBB) per Administrative Order No. 25 Inter-Agency Task Force Memorandum Circular (AITF-MC) No. 2023-1Sep 28, 2023View
RMO No. 31-2023Amends RMC No. 14 – 2018 relative to the monitoring of Compliance Section under the Revenue District OfficeSep 28, 2023View
RMO No. 30-2023Prescribes the revised guidelines for Information Asset ClassificationSep 22, 2023View
RMO No. 29-2023Prescribes the guidelines, policies and procedures in the attainment of Quality Management System (QMS) Certification under ISO 9001:2015 Standards on the processing of One-Time Transaction (ONETT), Tax Returns at the Document Processing Divisions, processing and issuance of Tax Clearance Certificate (TCC) and retrieval and verification of BCS Reports and tax returns filed with Authorized Agent BanksAug 15, 2023View
RMO No. 28-2023Amends RMO No. 23-2023 relative to the issuance of Tax Verification Notices (TVNs) in the processing of claims for Value-Added Tax (VAT) Credit/Refund except those under the authority and jurisdiction of the Legal GroupAug 10, 2023View
RMO No. 27-2023Amends RMO No. 15-2023, relative to the revised allocation of the CY 2023 BIR Collection Goal by implementing officeJul 27, 2023View
RMO No. 26-2023Prescribes the policies, guidelines and procedures in the processing of request for corporate information, including beneficial ownership information, with the Securities and Exchange CommissionJul 19, 2023View
RMO No. 25-2023Prescribes the policies, guidelines and procedures on the preparation and processing of payrollJul 4, 2023View
RMO No. 24-2023Prescribes the revised policies and procedures relative to the accreditation of Cash Register Machines (CRMs), Point-of-Sale (POS) and Other Similar Sales Machines/Software Generating Invoices/Receipts Including Electronic Invoicing or Electronic Receipting System/Software used under a Subscription-Based AgreementJun 26, 2023View
RMO No. 23-2023Prescribes the mandatory requirements and guidelines, policies and procedures in the processing of claims for Value-Added Tax (VAT) Credit/Refund except those under the authority and jurisdiction of the Legal GroupJun 23, 2023View
RMO No. 22-2023Prescribes the revised Non-Disclosure Agreement FormJun 2, 2023View
RMO No. 21-2023Prescribes the policies, guidelines and procedures in the disposal of valueless records in the BIRJun 1, 2023View
RMO No. 20-2023Amends further RMO No. 21-84, as amended, delegating the authority to approve requests for disposal of Specialized Accountable Forms in the Regional OfficesMay 30, 2023View
RMO No. 19-2023Amends RMO No. 48-2010 defining the new composition of the Committee on Disposal of Accountable Forms in the National OfficeMay 30, 2023View
RMO No. 18-2023Amends the policies and procedures in the issuance of the Authority to Cancel Assessment (ATCA) as provided in RMO No. 33-2018May 19, 2023View
RMO No. 17-2023Prescribes the policies, guidelines and procedures on the preservation, archiving and/or safekeeping of records/documents at the Records Management Division/Administrative and Human Resource Management DivisionMay 18, 2023View
RMO No. 16-2023Prescribes supplemental guidelines and procedures on the implementation of RMO No. 40-2022May 17, 2023View