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.
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Showing 1,387 results: Memorandum Orders
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMO No. 45-2019 | Amends the definition of the term "Accounts Receivable/Delinquent Accounts" (AR/DAs) to be reported in the Financial Statements | Aug 7, 2019 | View |
| RMO No. 44-2019 | Prescribes the policies, guidelines and procedures on the transmittal of BIR records/dockets to the Litigation, Prosecution, Appellate and Legal Divisions of Revenue Regions | Aug 7, 2019 | View |
| RMO No. 43-2019 | Amends portion of RMO No. 7-2019 | Aug 6, 2019 | View |
| RMO No. 42-2019 | Prescribes the policies, guidelines and procedures in the Accomplishment Reporting on BIR Priority Programs and Other Major Programs and Projects | Aug 6, 2019 | View |
| RMO No. 41-2019 | Prescribes the required documents in the processing of request for the lifting of Warrant of Garnishment, Notice of Tax Lien, Notice of Levy and Notice of Encumbrance | Jul 31, 2019 | View |
| RMO No. 40-2019 | Prescribes the procedures for the proper service of Assessment Notices in accordance with the provisions of Section 3.1.6 of Revenue Regulations No. 18-2013 | Jul 30, 2019 | View |
| RMO No. 39-2019 | Prescribes the Agency Performance Indicators and Targets for CY 2019-2023 | Jul 26, 2019 | View |
| RMO No. 38-2019 | Clarifies the Tax Exemption of Non-Stock, Non-Profit Corporations under Section 30 of the National Internal Revenue Code of 1997, as Amended | Jul 24, 2019 | View |
| RMO No. 37-2019 | Amends the policies, guidelines and procedures on the registration of employees earning purely compensation income, transfer of registration of employees, update of registration of information and issuance of TIN card | Jul 23, 2019 | View |
| RMO No. 36-2019 | Modifies the Alphanumeric Tax Code for Percentage Taxes under Republic Act No. 10001 entitled "An Act Reducing Taxes on Life Insurance Policies, Amending for this Purpose sections 123 and 183 of the NIRC 1997, as Amended" | Jul 18, 2019 | View |
| RMO No. 35-2019 | Revises certain policies in the enforcement of civil remedies for the collection of Accounts Receivable/Delinquent Accounts (AR/DAs) | Jul 18, 2019 | View |
| RMO No. 34-2019 | Amends RMO No. 29-2019 on the allocation of the CY 2019 BIR collection goal | Jun 28, 2019 | View |
| RMO No. 33-2019 | Prescribes the policies, guidelines and procedures in the processing and monitoring of Estate Tax Amnesty availment pursuant to RA No. 11213 (Tax Amnesty Act) and issuance of the corresponding Electronic Certificates Authorizing Registration (eCARs) | Jun 27, 2019 | View |
| RMO No. 32-2019 | Amends further certain provisions of Revenue Memorandum Order (RMO) No. 32-2018, as amended by RMO No. 34-2018 | Jun 26, 2019 | View |
| RMO No. 31-2019 | Revises the policies, guidelines and procedures in the establishment/revision of Schedule of Zonal Values of Real Properties within the jurisdiction of Revenue District Offices and for other purposes in relation to Sec. 6E of RA No. 10963 (TRAIN Law) | Jun 19, 2019 | View |
| RMO No. 30-2019 | Revises the office codes for the Revenue Regions, its Divisions and Revenue District Offices including LTD – Davao City under the Large Taxpayer Service | Jun 11, 2019 | View |
| RMO No. 29-2019 | Amends RMO No. 18-2019 on the allocation of the CY 2019 BIR collection goal by implementing office | Jun 6, 2019 | View |
| RMO No. 28-2019 | Prescribes the policies and guidelines on the registration requirements of foreign nationals | May 31, 2019 | View |
| RMO No. 27-2019 | Standardizes the reports generated by the Revenue Data Center | May 29, 2019 | View |
| RMO No. 26-2019 | Prescribes the policies, guidelines and procedures in the preparation and submission of Progress Report for the Programs and Activities in the BIR Strategic Plan 2019-2023 | May 24, 2019 | View |
| RMO No. 25-2019 | Prescribes the policies and procedures to implement the ninety (90)-day period to process and grant claims for Value-Added Tax (VAT) Refund/Credit pursuant to Section 112 of the Tax Code | May 16, 2019 | View |
| RMO No. 24-2019 | Prescribes the policies and procedures on the submission of the Monthly and Quarterly Accomplishments of the Performance Indicators under the Program Expenditure Classification (PREXC) | May 15, 2019 | View |
| RMO No. 23-2019 | Prescribes the policies, guidelines and procedures in the processing of applications for Tax Amnesty on Delinquencies pursuant to RA No. 11213 (Tax Amnesty Act) | May 9, 2019 | View |
| RMO No. 22-2019 | Modifies the Alphanumeric Tax Code for Percentage Taxes in BIR Form Nos. 2551M/2551Q pursuant to the implementation of RA No. 10963 (TRAIN Act) | May 3, 2019 | View |
| RMO No. 21-2019 | Prescribes the BIR Strategic Plan 2019-2023 | May 2, 2019 | View |