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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. 36-2020Provides guidelines and procedures in the refund of erroneously paid VAT on imported drugs prescribed for Diabetes, High Cholesterol and Hypertension, as implemented under Revenue Regulations No. 18-2020Oct 15, 2020View
RMO No. 35-2020Prescribes the policies, guidelines and procedures in providing Regional Technical SupportOct 13, 2020View
RMO No. 34-2020Creates the Alphanumeric Tax Code (ATC) for Voluntary Assessment and Payment Program pursuant to the implementation of Revenue Regulations No. 21-2020 (Voluntary Assessment and Payment Program for Taxable Year 2018 Under Certain Conditions)Oct 6, 2020View
RMO No. 33-2020Creates and modifies the Alphanumeric Tax Code (ATC) for Fuel Marking Fee pursuant to the implementation of RA No. 10963 (TRAIN Law)Oct 6, 2020View
RMO No. 32-2020Creates and modifies the Alphanumeric Tax Code (ATC) for Excise Tax in BIR Form No. 2200-AN (Excise Tax Return for Automobiles and Non-Essential Goods) pursuant to the implementation of RA No. 10963 (TRAIN Law)Oct 6, 2020View
RMO No. 31-2020Amends RMO No. 24-2020 relative to the frequency of reporting of accomplishments on the Taxpayer Awareness Program by the RDOsSep 25, 2020View
RMO No. 30-2020Amends RMO No. 16-2020 relative to the allocation of the CY 2020 BIR Collection Goal by Implementing OfficeSep 22, 2020View
RMO No. 29-2020Prescribes the guidelines and procedures in the conduct of Pre-Repair Inspection and Inspection and Acceptance of Delivered Goods and Services, Infrastructure Projects and Consulting Services in the BIRSep 7, 2020View
RMO No. 28-2020Prescribes the updated policies and procedures for the granting and revocation of system accessAug 17, 2020View
RMO No. 27-2020Prescribes the BIR Digital Transformation Roadmap for 2020-2030Aug 13, 2020View
RMO No. 26-2020Prescribes the use of the revised Exchange of Information Manual, amending for this purpose Revenue Memorandum Order Nos. 2-2013 and 3-2013Aug 11, 2020View
RMO No. 25-2020Amends certain provisions of RMO No. 23-2020 relative to the offices that will process and issue the Authority to Release Imported Goods (ATRIG) for VAT Exemption on the importation of prescription drugs and medicines pursuant to RR No. 18-2020Jul 29, 2020View
RMO No. 24-2020Prescribes the guidelines in the reporting of accomplishments and evaluation of performance of Revenue District Offices relative to the Taxpayer Awareness ProgramJul 22, 2020View
RMO No. 23-2020Clarifies the issuance of Authority to Release Imported Goods for VAT Exemption on sale and importation of prescription drugs and medicines pursuant to Section 1 of RA No. 11467, further amending Section 109 (AA) of the NIRC of 1997, as amended, and as implemented in Revenue Regulations No. 18-2020Jul 15, 2020View
RMO No. 22-2020Prescribes the policies, guidelines and procedures in the handling/resolution of complaints received through the 8888 Citizens' Complaints Center, Presidential Complaint Center, BIR eComplaint System, Contact Center ng Bayan, Anti-Red Tape Authority and other Feedback MechanismsJul 14, 2020View
RMO No. 21-2020Prescribes the policies, guidelines and procedures for the inspection or supervision of the destruction/disposal and determination of deductible expense pertaining to inventory of goods/assets which have been declared as waste or obsoleteJul 10, 2020View
RMO No. 20-2020Creates and modifies the Alphanumeric Tax Code (ATC) for Excise Tax on Tobacco Products, Heated Tobacco Products and Vapor Products pursuant to the implementation of Republic Act Nos. 11346, 11467 and 10351Jul 8, 2020View
RMO No. 19-2020Consolidates the policies and procedures governing the grant of Study Leave for BIR personnelJul 7, 2020View
RMO No. 18-2020Prescribes the revised policies and procedures in all official learning and development programs from external learning institutionsJul 3, 2020View
RMO No. 17-2020Amends Annex A of RMO No. 5-2020 prescribing the BIR Operational Key Performance Indicators for CY 2020Jul 3, 2020View
RMO No. 16-2020Amends RMO No. 12-2020 relative to the allocation of the CY 2020 BIR Collection Goal by Implementing OfficeJun 16, 2020View
RMO No. 15-2020Prescribes the updated procedures in the acceptance of property donations to the BIR pursuant to RDAO No. 4-2010, as amended by RDAO NO. 4-2019Jun 3, 2020View
RMO No. 14-2020Prescribes the guidelines for the implementation of Occupational Safety and Health Standards for the Public Sector in the BIRMay 28, 2020View
RMO No. 13-2020Amends RMO No. 1-2019 relative to the guidelines and procedures in the conduct of the Annual search for the BIR's Best Employee for Service Excellence and Public Trust (BIR's BEST)May 26, 2020View
RMO No. 12-2020Amends the allocation of the CY 2020 BIR Collection Goal by Implementing OfficeApr 27, 2020View