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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 1,387 results: Memorandum Orders

BIR issuances
No. of Issuance Subject Date of Issue Action
RMO No. 13-2021Further amends RMO No. 15-2016 by including additional BIR offices responsible for bank accreditationMar 31, 2021View
RMO No. 12-2021Announces the conduct of "Sama-sama sa Hamon ng Panahon: Buwis Ko, Para sa Pilipino" music video contestMar 17, 2021View
RMO No. 11-2021Modifies BIR Form No. 0044 (Request for System Access/Access Revocation)Mar 3, 2021View
RMO No. 10-2021Prescribes the consolidated standard Success Indicators for the Regional Office DivisionsFeb 19, 2021View
RMO No. 9-2021Prescribes the simplified guidelines and procedures on the use of Computerized Accounting System (CAS), Computerized Book of Accounts (CBA), and/or its Components, including Electronic Storage System (ESS), Middleware and Other Similar SystemsFeb 19, 2021View
RMO No. 8-2021Provides new policies and procedures in the issuance of the Notice of Denial of the Application for Compromise Settlement cases by the concerned Regional Offices as well as the issuance of the Authority to Cancel Assessment and Certificate of Approval for Applications duly approved by the National Evaluation BoardFeb 17, 2021View
RMO No. 7-2021Allocates the CY 2021 BIR collection goal by implementing officeFeb 2, 2021View
RMO No. 6-2021Prescribes the revised guidelines on the assignment and re-assignment of Revenue Officers involved in Excise Tax functions to establishments where articles subject to Excise Tax are made or kept based on Republic Act Nos. 10963, 11346 and 11467Jan 21, 2021View
RMO No. 5-2021Amends certain provisions of RMO No. 18-2020 relative to application to participate in virtual learning and development programsJan 15, 2021View
RMO No. 4-2021Consolidates the policies and guidelines in the monitoring of attendance and leave management amending RMO No. 28-2008, as amended by RMO No. 21-2011Jan 6, 2021View
RMO No. 3-2021Prescribes the procedures in the implementation of the Biometrics Time and Attendance System (BTAS) in the National Office, amending RMO No. 26-2012Jan 6, 2021View
RMO No. 2-2021Streamlines the reportorial requirements of the Collection ServiceJan 5, 2021View
RMO No. 1-2021Prescribes the revised Office Audit Threshold for cases to be audited/investigated by the Office Audit Section of the Assesment Divisions in the Regional Offices.Jan 4, 2021View
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