Tax Resources PH icon

TAX RESOURCES PH

Tax resources for Filipinos

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. 2-2022Amends portions of RMO No. 10-2021 relative to the prescribed Standard Success Indicators for the Regional DivisionsJan 14, 2022View
RMO No. 1-2022Prescribes the Revised Administrative Disciplinary Rules on Sexual Harassment Cases in the BIRJan 10, 2022View
RMO No. 36-2021Prescribes the supplemental guidelines on the grant of the FY 2021 Performance-Based Bonus (PBB) per Administrative Order No. 25 IATF-MC No. 2021-2 and amends certain portions in RMO No. 31-2021Dec 15, 2021View
RMO No. 35-2021Amends the Freedom of Information (FOI) templates prescribed in RMO Nos. 45-2018 and 50-2018 relative to the submission of FOI ReportsNov 25, 2021View
RMO No. 34-2021Prescribes the Measure Dictionary for the CY 2021 Operational Key Performance Indicators for Revenue Regions, Revenue District Offices and Large Taxpayers ServiceNov 22, 2021View
RMO No. 33-2021Prescribes the improved policies, guidelines and procedures in the maintenance and operation of eLounge facilities in Revenue District OfficesNov 22, 2021View
RMO No. 32-2021Prescribes the policies and procedures relative to the publication in newspaper of revenue issuances and other information materialsNov 2, 2021View
RMO No. 31-2021Prescribes the criteria/conditions and guidelines on the reporting compliance for the grant of the FY 2021 Performance-Based Bonus per Administrative Order No. 25 Inter-Agency Task Force Memorandum Circular (IATF-MC) No. 2021-1Nov 2, 2021View
RMO No. 30-2021Amends the provisions of RMO No. 83-2010 and 13-2014 particularly on the recognition of absolutely forfeited properties in the National Government Books of AccountsNov 2, 2021View
RMO No. 29-2021Directs BIR offices to monitor and verify the tax compliance of online merchants, social media influencers and other businesses operating in digital platformsOct 29, 2021View
RMO No. 28-2021Amends certain provisions of RMO No. 22-2020 relative to the policies, guidelines and procedures in the handling/resolution of concerns/complaints received thru the 8888 Citizen's Complaint Center, Presidential Complaint Center, BIR eComplaint System, Contact Center ng Bayan, Anti-Red Tape Authority and other feedback mechanismsOct 26, 2021View
RMO No. 27-2021Amends RMO No. 7-2021 by prescribing the revised allocation of the CY 2021 BIR Collection Goal by Implementing OfficeOct 25, 2021View
RMO No. 26-2021Prescribes the revised Non-Disclosure Agreement formSep 9, 2021View
RMO No. 25-2021Prescribes the policies, guidelines and procedures in the conduct of Online Pre-Employment ExaminationSep 3, 2021View
RMO No. 24-2021Creates the Alphanumeric Tax Code (ATC) for Excise Taxes on Exports of Sweetened Beverages Products paid through Payment Form – BIR Form No. 0605Aug 13, 2021View
RMO No. 23-2021Prescribes the guidelines and procedures on Digital/Online learning in the BIRAug 10, 2021View
RMO No. 22-2021Prescribes the revised BIR Form No. 0036 (Update Security & Access Matrix Request Form)Aug 10, 2021View
RMO No. 21-2021Amends certain provisions of RMO No. 1-2011 on the implementation of final and executory Decisions in Administrative Cases involving BIR officials/employeesJul 7, 2021View
RMO No. 20-2021Amends RMO No. 31-2020 relative to the giving of points for RDOs' accomplishment on the Taxpayer Awareness ProgramJun 17, 2021View
RMO No. 19-2021Amends Annex A of RMO Nos. 31-2014 and 15-2017 relative to the content of the BIR Website and BIR Employees PortalJun 3, 2021View
RMO No. 18-2021Prescribes the BIR Operational Key Performance Indicators (KPIs) for CY 2021Jun 2, 2021View
RMO No. 17-2021Prescribes the guidelines, policies and procedures in the attainment of ISO 9001:2015 Quality Management System (QMS) CertificationMay 20, 2021View
RMO No. 16-2021Amends the provisions of RMO No. 44-2020 on the establishment of Standard Taxpayer Feedback System to include online surveyMay 20, 2021View
RMO No. 15-2021Prescribes the BIR's Mental Health ProgramApr 6, 2021View
RMO No. 14-2021Streamlines the procedures and documents for the availment of Treaty BenefitsMar 31, 2021View