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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. 26-2016Prescribes the policies and guidelines in handling disputed assessmentsJun 14, 2016View
RMO No. 25-2016Supplements the rules on the investigation of parties in transactions involving transfer/assignment/sale of propertiesJun 14, 2016View
RMO No. 24-2016Prescribes the investigation of parties in transactions involving transfer/assignment/sale of propertiesJun 8, 2016View
RMO No. 23-2016Prescribes internal rules and procedures on the rendition of overtime services of BIR personnelJun 8, 2016View
RMO No. 22-2016Prescribes the policies and procedures for the issuance of Electronic Certificate Authorizing Registration (eCAR)Jun 1, 2016View
RMO No. 21-2016Prescribes the policies, guidelines and procedures on the use of official cellular phones and payment of monthly billingsMay 26, 2016View
RMO No. 20-2016Updates the guidelines and procedures in maintaining the records of accountabilities of Revenue Officers and employees on issued, transferred and returned furniture, equipment, vehicle and other semi-expendable propertiesMay 19, 2016View
RMO No. 19-2016Further amends RMO No. 2-2014, prescribing the use of the revised Taxpayer Type Classification and adopting the latest 2009 Philippine Standard Industrial Classification (PSIC) and 2012 Philippine Standard Occupational Classification (PSOC)May 17, 2016View
RMO No. 18-2016Updates the reportorial requirements under the Client Support ServiceMay 17, 2016View
RMO No. 17-2016Supplements the guidelines for the non-recognition of gain or loss on the transfer of property in exchange for shares of stock pursuant to Section 40(C)(2) in relation to Section 40(C)(6)(c) of the Tax Code of 1997 as implemented by RR No. 18-2001May 5, 2016View
RMO No. 16-2016Prescribes the guidelines and procedures on submission of report on commercials and advertisements through media (television, radio, print and internet/on-line) of candidates in the May 9, 2016 National and Local ElectionsMay 3, 2016View
RMO No. 15-2016Amends Revenue Memorandum Order No. 30-2001 relative to the provisions of application for bank accreditationApr 27, 2016View
RMO No. 14-2016Revises the guidelines for the execution of waivers from the defense of prescription pursuant to Section 222 of the National Internal Revenue Code of 1997, as amendedApr 18, 2016View
RMO No. 13-2016Prescribes additional policies, guidelines and procedures in the processing of application for registration of non-individual taxpayers under the Electronic Tax Information System (eTIS1) – Taxpayer Registration System (TRS)Apr 14, 2016View
RMO No. 12-2016Prescribes the policies, guidelines and procedures in the manual issuance of Authority to Release Imported Goods (ATRIG) for imported automobiles already released from the custody of Bureau of Customs pursuant to RR No. 2-2016Apr 4, 2016View
RMO No. 11-2016Amends certain items in Annex A of RMO No. 6-2016 relative to the BIR Strategic Plan for CY 2016-2020Mar 21, 2016View
RMO No. 10-2016Amends the Public Assistance and Awareness Campaign Program reportsMar 15, 2016View
RMO No. 09-2016Reiterates and clarifies the duties and responsibilities of personnel holding position in an Officer-In-Charged capacityMar 11, 2016View
RMO No. 08-2016Amends the provisions of RMO No. 83-2010 by centralizing at the National Office the custody and safekeeping of all original documentary proofs of ownership by the government on absolutely forfeited assetsMar 3, 2016View
RMO No. 07-2016Prescribes the policies and procedures in the decentralization of processing and issuance of certifications on internal revenue tax payments to all concerned revenue officesFeb 16, 2016View
RMO No. 06-2016Prescribes the BIR Strategic Plan for CY 2016-2020Feb 16, 2016View
RMO No. 05-2016Amends RMO No. 28-2008 on the policies, guidelines and procedures in reporting, recording and monitoring of attendance of revenue officials and employeesFeb 1, 2016View
RMO No. 04-2016Amends pertinent provisions of RMO No. 20-2007 on the simplified processing of applications for compromise settlement and abatement cases by concerned Regional OfficesJan 26, 2016View
RMO No. 02-2016Allocates the CY 2016 BIR collection goal by implementing officeJan 8, 2016View
RMO No. 01-2016Implements the centralized processing of Authority to Release Imported Goods (ATRIG) for excisable productsJan 7, 2016View