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

BIR issuances
No. of Issuance Subject Date of Issue Action
RMO No. 08-2017Prescribes the procedures for claiming tax treaty  benefits for dividend, interest and royalty income of non-resident income earnersMar 28, 2017View
RMO No. 07-2017Allocates the CY 2017 BIR collection goal by implementing officeMar 16, 2017View
RMO No. 06-2017Prescribes the revised guidelines and procedures in the extraction, dissemination and reporting of utilization of preprocessed Third Party InformationMar 8, 2017View
RMO No. 05-2017Prescribes the functional guidelines relative to the implementation of the Taxpayer Registration System (TRS) under the Electronic Tax Information System-1 (eTIS-1)Feb 17, 2017View
RMO No. 04-2017Includes certain Special Allotment Release Order (SARO) information in the Tax Subsidy Availment CertificateFeb 8, 2017View
RMO No. 03-2017Amends further the prescribed format for the Certificate of Availment/Approval and Notice of Denial relative to Application for Compromise Settlement and/or Abatement of PenaltiesFeb 2, 2017View
RMO No. 02-2017Amends RMO No. 49-2016 re: internal rules and procedures on the rendition of overtime services of BIR personnelJan 26, 2017View
RMO No. 01-2017Prescribes the policies, guidelines and procedures in the generation, extraction and transmission of eFPS-Mandated Taxpayers ReportsJan 19, 2017View
RMO No. 68-2016Delegates the authority for recruitment in the Regional Offices and amends RMO No. 36-2013 re: Strategic Recruitment and Selection ProcessDec 29, 2016View
RMO No. 67-2016Creates and modifies the description of Alphanumeric Tax Code (ATC) for pure businessDec 23, 2016View
RMO No. 66-2016Amends pertinent provisions of RMO No. 26-2011 prescribing the guidelines in the tax treatment of separation benefits received by officials and employees on account of their separation from employment due to death, sickness or other physical disability and the issuance of Certificate of Tax Exemption from Income Tax and Withholding TaxDec 6, 2016View
RMO No. 65-2016Prescribes the guidelines and procedures to streamline the process and issuance to the National Housing Authority of Certificate of Tax Exemption and electronic Certificate Authorizing Registration of transfer of raw lands intended for socialized housing projectsDec 6, 2016View
RMO No. 64-2016Amends certain provision of RMO No. 19-2015 pertaining to audit policiesNov 14, 2016View
RMO No. 63-2016Identifies the Operational Key Performance Indicators (KPIs) that shall no longer be measured in CY 2016Nov 11, 2016View
RMO No. 62-2016Provides the policies in the issuance of BIR Tax Clearances required for securing NBI clearanceNov 9, 2016View
RMO No. 61-2016Establishes a standard Taxpayer Feedback SystemOct 28, 2016View
RMO No. 60-2016Prescribes the guidelines on the compliance on the grant of the FY 2016 Performance-Based Bonus requirements per Administrative Order No. 25 Inter-Agency Task Force Memorandum Circular No. 2016-01Oct 28, 2016View
RMO No. 59-2016Prescribes the policies on the conduct of issue-based audit under the VAT Audit ProgramSep 21, 2016View
RMO No. 58-2016Prescribes the manner by which all papers and correspondences for signature by Deputy Commissioner Lanee Cui-David of the Information Systems Group shall be preparedSep 5, 2016View
RMO No. 57-2016Directs the special revalidation of outstanding Letters of Authority under the Run After Tax Evaders (RATE) ProgramSep 5, 2016View
RMO No. 56-2016Further amends the policies, guidelines and procedures in the application and processing of Bureau of Internal Revenue Importer's Clearance Certificate (ICC) and Broker's Clearance Certificate (BCC)Sep 2, 2016View
RMO No. 55-2016Amends certain provisions of RMO No. 15-2003, as amended by RMO No. 22-2016, relative to the processing of Electronic Certificate Authorizing Registration (eCAR) and its signatoriesSep 2, 2016View
RMO No. 54-2016Creates a Special Disciplinary Committee for purposes of investigation of Revenue Officers relative to questionable tax audits and investigations and other mattersSep 1, 2016View
RMO No. 53-2016Prescribes the use of the Customer Assistance Division as the new name of BIR Contact CenterSep 1, 2016View
RMO No. 52-2016Directs the submission of inventory of pending requests for Tax Exemption Rulings as of August 15, 2016Sep 1, 2016View