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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. 26-2018Prescribes the guidelines in monitoring, identification, inclusion and deletion of Top Withholding Agents pursuant to the pertinent provisions of RR No. 11-2018Jun 5, 2018View
RMO No. 25-2018Prescribes the guidelines and procedures in the conduct of pre-repair inspection and inspection and acceptance of deliveries of goods and services, infrastructure projects and consulting services in the BIRMay 28, 2018View
RMO No. 24-2018Prescribes the use of social media platform in the BIR in disseminating information to taxpayersMay 24, 2018View
RMO No. 23-2018Prescribes the policies, guidelines and procedures in the availment of the eight percent (8%) Income Tax Rate option for individuals earning from self-employment and/or practice of professionsMay 21, 2018View
RMO No. 22-2018Revises the guidelines and procedures in the conduct of Tax Compliance Verification DriveMay 17, 2018View
RMO No. 21-2018Amends Section IV.C.4 of RMO No. 22-2016 on the acceptance of Certificate of Remittance with bank seal from Authorized Agent BankMay 15, 2018View
RMO No. 20-2018Prescribes the revised policies and procedures on the processing of Tax Credit Certificates (TCCs) for cash conversionMay 3, 2018View
RMO No. 19-2018Revises the policies, guidelines and procedures in registering new business prescribed under Revenue Memorandum Order (RMO) No. 6-2018Apr 25, 2018View
RMO No. 18-2018Amends portion of Annex A as attachment to RMO No. 12-2018 which prescribed the CY 2018 Operational Key Performance IndicatorsApr 20, 2018View
RMO No. 17-2018Prescribes the manner by which all papers and correspondences for signature by Deputy Commissioner Arnel SD. Guballa of the Operations Group shall be preparedApr 13, 2018View
RMO No. 16-2018Modifies the Alphanumeric Tax Code (ATC) for sweetened beveragesApr 5, 2018View
RMO No. 15-2018Prescribes the policies, guidelines and procedures in the implementation of the post evaluation of the Cash Register Machines (CRM), Point-of-Sale (POS) machines and other Sales Receipting System Software including the extraction of data from Electronic Sales (eSales) Journal and Z-ReadingMar 14, 2018View
RMO No. 14-2018Creates Alphanumeric Tax Codes (ATCs) for the remittance of Creditable/Final Income Taxes withheld under the TRAIN LawMar 9, 2018View
RMO No. 13-2018Updates the classification of Revenue District OfficesMar 6, 2018View
RMO No. 12-2018Prescribes the BIR Operational Key Performance Indicators for CY 2018Mar 2, 2018View
RMO No. 11-2018Promotes equal opportunity for all BIR employees on learning and developmentMar 2, 2018View
RMO No. 10-2018Amends RMO No. 8-2018 on the allocation of the CY 2018 BIR collection goal by implementing officeFeb 22, 2018View
RMO No. 09-2018Creates and modifies the Alphanumeric Tax Code (ATC) of selected revenue source under RA No. 10963 (TRAIN Act)Feb 6, 2018View
RMO No. 08-2018Allocates the CY 2018 BIR collection goal by implementing officeJan 29, 2018View
RMO No. 07-2018Directs the submission of Inventory and Status Report of Revalidated/Non-Revalidated Letters of Authority (LAs) and LAs issued after June 30, 2016Jan 22, 2018View
RMO No. 06-2018Provides policies and guidelines in the enhancement of the frontline services in compliance with the Ease of Doing Business and implementation of the Revised Citizen's CharterJan 18, 2018View
RMO No. 05-2018Prescribes the policies, guidelines and procedures in the nomination/application to act as a Resource Person for Trainings/Seminars/Briefings or as Subject Matter Expert (SME) for the Competency-Based Human Resource Program of the BIRJan 17, 2018View
RMO No. 04-2018Prescribes the policies and guidelines on the use of a new BIR Service Desk (Centerpoint) SystemJan 16, 2018View
RMO No. 03-2018Prescribes the policies and procedures for the use of Computer-Assisted Audit Tools and Techniques (CAATTs) laboratories, and Key Performance Indicators (KPIs) and reporting requirements for CAATTs usageJan 16, 2018View
RMO No. 02-2018Prescribes the guidelines and procedures in implementing RA No. 10693 (Microfinance NGOs Act)Jan 10, 2018View