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)
Showing 48 results: Memorandum Orders issued in 2025
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMO No. 48-2025 | Streamlining of Requirements for the Application of a Certificate of Tax Exemption for Socialized and Economic Housing Projects Pursuant to Republic Act No. 7279 and Executive Order No. 226 | Dec 19, 2025 | View |
| RMO No. 47-2025 | Assumption to duty of CHARLITO MARTIN R. MENDOZA as Commissioner of Internal Revenue | Nov 14, 2025 | View |
| RMO No. 46-2025 | Creation of Alphanumeric Tax Code (ATC) of Selected Revenue Source under Revenue Regulations No. 24-2025 | Oct 27, 2025 | View |
| RMO No. 45-2025 | Modification of Alphanumeric Tax Code (ATC) of Selected Revenue Source under Republic Act (R.A.) No. 12214 (Capital Markets Efficiency Promotion Act) | Oct 20, 2025 | View |
| RMO No. 44-2025 | Guidelines and Procedures in Processing and Payment of Separation and Terminal Leave Benefits (TLB) Claims in the National and Regional Offices Amending Revenue Memorandum Order (RMO) No. 37-2016 and RMO No. 40-2020, as amended by RMO No. 14-2022 | Oct 15, 2025 | View |
| RMO No. 43-2025 | Guidelines on the Grant of Medical Allowance to Employees of the Bureau of Internal Revenue (BIR) | Oct 15, 2025 | View |
| RMO No. 42-2025 | Prescribing the Amended Procedures on Sale of Loose Documentary Stamps by Revenue Collection Officers (RCOs)/Special Collecting Officers (SCOs) in Relation to Revenue Memorandum Circular No. 056-2025 | Oct 9, 2025 | View |
| RMO No. 41-2025 | Amending Revenue Memorandum Order No. 33-2024 on the Modes of Disposition of Seized/Forfeited Articles | Sep 25, 2025 | View |
| RMO No. 40-2025 | Creation and Dropping of Alphanumeric Tax Code (ATC) of Selected Revenue Source under Republic Act (R.A.) No. 12214 (Capital Markets Efficiency Promotion Act) | Sep 17, 2025 | View |
| RMO No. 39-2025 | Creation and Dropping of Alphanumeric Tax Code (ATC) of Selected Revenue Source under Revenue Regulations No. 2-1998 (Prescribes the regulations to implement RA No. 8424 relative to the Withholding on Income subject to the Expanded Withholding Tax and Final Withholding Tax, Withholding of Income Tax on Compensation, Withholding of Creditable Value-Added tax and Other Percentage Taxes) | Sep 17, 2025 | View |
| RMO No. 38-2025 | Consolidated Guidelines and Procedures for the Processing of Claims for Refund of Excise Tax Paid on Petroleum Products, amending Revenue Memorandum Order No. 16-2024 and other related issuances | Sep 8, 2025 | View |
| RMO No. 37-2025 | Amending Annex – E (Calamity Leave) of Revenue Memorandum Order (RMO) No. 4-2021 Re: Consolidated Policies and Guidelines in the Monitoring of Attendance and Leave Management Amending RMO No. 28-2008, as amended by RMO No. 21-2011 | Aug 27, 2025 | View |
| RMO No. 36-2025 | Further Amending Revenue Memorandum Order No. 6-2023, Prescribing the Updated and Consolidated Policies, Guidelines and Procedures for BIR Audit Program | Aug 18, 2025 | View |
| RMO No. 35-2025 | Modification of Alphanumeric Tax Code (ATC) of Selected Revenue Source under Republic Act (R.A.) No. 12214 (Capital Markets Efficiency Promotion Act) | Jul 11, 2025 | View |
| RMO No. 34-2025 | Guidelines and Procedures Regarding Requests for Issuance of a Certified True Copy of the Commissioner of Internal Revenue's Decision on an Administrative Appeal Against a Final Decision on Disputed Assessment and on a Denial of the Claims for Refund of Value-Added Tax and Excise Tax under Sections 112 (C) and 135-A of the National Internal Revenue Code of 1997, as amended by Republic Act No. 12066, under the Jurisdiction of the Appellate Division | Jul 7, 2025 | View |
| RMO No. 33-2025 | Amending Revenue Memorandum Order No. 26-2025 on Modification of Alphanumeric Tax Code (ATC) of Selected Revenue Source under Republic Act No. 12066, otherwise known as Corporate Recovery and Tax Incentives for Enterprises Maximize Opportunities for Reinvigorating the Economy (CREATE MORE) Act | Jul 4, 2025 | View |
| RMO No. 32-2025 | Creation, Modification and Dropping of Alphanumeric Tax Code (ATC) of Selected Revenue Source under Republic Act (R.A.) No. 12214 (Capital Markets Efficiency Promotion Act) and R.A. No. 11491 (Bayanihan to Recover as One Act) | Jun 30, 2025 | View |
| RMO No. 31-2025 | Guidelines and Procedures on the Conduct of Proof-of-Concept (POC) for Information and Communications Technology (ICT) – related Products/Solutions and Services | Jun 10, 2025 | View |
| RMO No. 30-2025 | Competency-Based Human Resource Management System (CBHRMS) in the Bureau of Internal Revenue | Jun 4, 2025 | View |
| RMO No. 29-2025 | Amending RMO No. 14-2025, on the Allocation of the CY 2025 BIR Collection Goal by Implementing Office | Jun 3, 2025 | View |
| RMO No. 28-2025 | Amending certain provisions and Annex A of Revenue Memorandum Order No. 46-2024 | May 28, 2025 | View |
| RMO No. 27-2025 | Creation of Alphanumeric Tax Code (ATC) for Value-Added Tax (VAT) on Local Sales of Registered Business Enterprises (RBEs) | May 20, 2025 | View |
| RMO No. 26-2025 | Modification of Alphanumeric Tax Code (ATC) of Selected Revenue Source under Republic Act (RA) No. 12066, otherwise known as Corporate Recovery and Tax Incentives for Enterprises Maximize Opportunities for Reinvigorating the Economy (CREATE MORE) Act | May 20, 2025 | View |
| RMO No. 25-2025 | Revised Customer Satisfaction Survey Form and Updated Survey Working Paper Under the Client Support Service | May 19, 2025 | View |
| RMO No. 24-2025 | Implementation of Bring Your Own Device (BYOD) | May 7, 2025 | View |