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 1,387 results: Memorandum Orders

BIR issuances
No. of Issuance Subject Date of Issue Action
RMO No. 29-2026Prescribing the revised guidelines and procedures on the reporting and evaluation of accomplishments of RDOs under the Taxpayer Awareness ProgramOct 21, 2026View
RMO No. 28-2026Policies and guidelines on the use of videoconferencing platforms/toolsOct 14, 2026View
RMO No. 27-2026BIR Strategic Plan for 2026-2028Oct 6, 2026View
RMO No. 26-2026Reclassification of Implementing OfficesSep 29, 2026View
RMO No. 25-2026Amending Certain Provision of Revenue Memorandum Order No. 27-2024 which Prescribed the Guidelines, Policies and Procedures in the Processing of Claims for Credit/Refund of Taxes Erroneously or Illegally Received or Collected or Penalties Imposed Without Authority Pursuant to Section 204(C) in Relation to Section 229 of the National Internal Revenue Code of 1997, as Amended, Except Those Under the Authority and Jurisdiction of the Legal GroupSep 29, 2026View
RMO No. 24-2026Further Amendment to RMO No. 4-2023, as Amended, Redefining the Functions and Duties of the Committee to Supervise the Printing of Specialized Accountable FormsSep 3, 2026View
RMO No. 23-2026Strict Observance of the Government Energy Management Program (GEMP) Guidelines and Implementation of Inter-Agency Energy Efficiency and Conservation Committee (IAEECC) ResolutionAug 24, 2026View
RMO No. 22-2026Prescribing the Consolidated and Revised Policies, Guidelines and Procedures for the Bureau of Internal Revenue Audit ProgramAug 24, 2026View
RMO No. 21-2026Guidelines and Procedures in the Pilot Implementation of the Document Tracking and Management System (DTMS)Aug 13, 2026View
RMO No. 20-2026Adjustment of Reimbursable Transportation Allowance of BIR Officials and EmployeesAug 11, 2026View
RMO No. 19-2026Policies, Guidelines, and Procedures for the Availment of a One-Time Abatement of Taxes and/or Penalties for Micro Taxpayers Pursuant to Revenue Regulations No. 004-2026Jul 23, 2026View
RMO No. 18-2026Creation of Alphanumeric Tax Code (ATC) of Selected Revenue Source under Revenue Regulations No. 004-2026Jul 23, 2026View
RMO No. 17-2026Updated Policies and Procedures in Processing One-Time Transaction (ONETT) For Sale and Donation of Real/Personal Properties in Relation to the International Organization for Standardization (ISO) 9001:2015 Quality Management System (QMS)Jul 8, 2026View
RMO No. 16-2026Supplemental guidelines and procedures in the implementation of Revenue Memorandum Order No. 44-2025, with respect to the processing and payment of Separation and Terminal Leave Benefits claims of officials holding the positions of Regional Director/OIC-Regional Director and Assistant Regional Director/OIC-Assistant Regional DirectorJul 7, 2026View
RMO No. 15-2026Guidelines on the Processing of Freedom of Information RequestsJul 7, 2026View
RMO No. 14-2026Partial Revocation of Certain Provisions of Revenue Memorandum Order No. 4-2025Jul 6, 2026View
RMO No. 13-2026Amending the Provisions of Revenue Memorandum Order No. 36-2016 on the Policies and Procedures in the Reconciliation of Internal Revenue CollectionsJun 24, 2026View
RMO No. 12-2026Designation of Official SpokespersonJun 8, 2026View
RMO No. 11-2026Updated Cost to Collect Threshold for Accounts Receivable/Delinquent Accounts (AR/DA) for Collection Enforcement PrioritizationMay 12, 2026View
RMO No. 10-2026Amending pertinent provision of Revenue Memorandum Order (RMO) No. 14-2013 to include Office Code for the Office of the Deputy Commissioner, Strategic Reforms Group.Apr 20, 2026View
RMO No. 9-2026Prescribing the Allocation of the CY 2026 BIR Collection Goal by Implementing OfficeMar 31, 2026View
RMO No. 8-2026Amending Revenue Memorandum Order No. 37-2023 on the Guidelines and Procedures in the Processing of Customer Satisfaction Survey for Frontline Services under Client Support ServiceMar 12, 2026View
RMO No. 7-2026Adoption of Energy Efficiency and Conservation Measures Pursuant to Memorandum Circular No. 114 Dated March 6, 2026 of the Office of the President (OP), Malacañang PalaceMar 9, 2026View
RMO No. 6-2026Amendments and Supplemental Guidelines Governing the Implementation of Revenue Memorandum Order (RMO) No. 1-2026Mar 4, 2026View
RMO No. 5-2026Revised Policies, Guidelines and Procedures in the Filing and Submission of Statement of Assets, Liabilities and Net Worth (SALN)Mar 2, 2026View