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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. 26-2015Amends the pertinent provisions of RMO No. 25-2011 more particularly on the remittance of proceeds from sale of loose documentary stamps collected by the designated/authorized Revenue Collection Officers, Special Revenue Collection Officers and other collecting agentsDec 29, 2015View
RMO No. 25-2015Prescribes the policies, guidelines and procedures relative to the determination of compensation for services of Authorized Agent Banks under the Treasury Single AccountDec 21, 2015View
RMO No. 24-2015Prescribes the submission of report on "The Delivery of Frontline Services" in accordance with the ARTA provisions relative to RMC No. 39-2015Dec 8, 2015View
RMO No. 23-2015Announces the availability of "Employee Matters" in the BIR Portal and prescribes the guidelines to its access and regular updating of its contentOct 16, 2015View
RMO No. 22-2015Amends certain portions of RMO No. 11-2014 relative to the policies, guidelines and procedures in the periodic clean-up of Accounts Receivable/Delinquent AccountsOct 12, 2015View
RMO No. 21-2015Prescribes the guidelines and procedures on data matching process of POS/CRM/SPM/ and/or other similar machines generating receipts/invoices in compliance with RMC Nos. 30-2015 and 36-2015Sep 18, 2015View
RMO No. 20-2015Prescribes the policies, guidelines and procedures on the registration of employeesSep 18, 2015View
RMO No. 19-2015Prescribes the BIR Audit ProgramSep 18, 2015View
RMO No. 18-2015Prescribes the policies and work-around procedures in handling taxpayers with more than 999 branch codes under the Electronic Accreditation and Registration (eAccReg) SystemSep 3, 2015View
RMO No. 17-2015Amends RMO No. 5-2015 on the allocation of CY 2015 BIR Collection Goal by implementing officeAug 18, 2015View
RMO No. 16-2015Amends RMO No. 19-2012 re: Value-Added Tax Audit  Program of the Large Taxpayers ServiceAug 14, 2015View
RMO No. 15-2015Amends RMO Nos. 31-2008 and 17-2010 on the wearing of prescribed BIR uniforms and/or ID and nameplateAug 12, 2015View
RMO No. 14-2015Further amends RMO No. 55-2000, as amended, redefining the composition and responsibilities of the Committee to Supervise the Printing of Specialized Accountable FormsAug 10, 2015View
RMO No. 13-2015Prescribes the guidelines and procedures in the establishment and operation of eLounge facilities in the Revenue District OfficesJul 13, 2015View
RMO No. 12-2015Prescribes the updated procedures in the implementation of the Memorandum of Agreement between the Department of Public Works and Highways and the Department of FinanceJul 10, 2015View
RMO No. 11-2015Prescribes the use of Quality Management Manual for the ISO 9001:2008 Certification of Revenue District OfficesJun 19, 2015View
RMO No. 10-2015Directs RDOs to submit list of manually/electronically issued Certificate Authorizing Registration (CAR/eCAR) to Register of DeedsMar 27, 2015View
RMO No. 09-2015Prescribes the guidelines and procedures in the processing and issuance of clearance in the National Office and Regional/District OfficesMar 26, 2015View
RMO No. 08-2015Prescribes the policies, guidelines and procedures in the implementation of the Collection Reconciliation SystemMar 24, 2015View
RMO No. 07-2015Prescribes and implements the revised consolidated Schedule of Compromise Penalties for Violations of the National Internal Revenue CodeMar 23, 2015View
RMO No. 06-2015Prescribes policy directive for the CY 2014 Performance Evaluation of Revenue Regions and Revenue District Offices and amends certain provisions of Annex A of RMO No. 36-2014Mar 23, 2015View
RMO No. 05-2015Amends RMO No. 4-2015 on the allocation of the CY 2015 BIR collection goal by implementing officeMar 12, 2015View
RMO No. 04-2015Amends RMO No. 2-2015 on the allocation of the CY 2015 BIR collection goal by implementing officeFeb 6, 2015View
RMO No. 03-2015Prescribes the CY 2014 Operational Key Performance Indicators and Accomplishment Reporting for the Large Taxpayers ServiceFeb 2, 2015View
RMO No. 03-2016Amends RMO No. 3-2014 implementing the Physical and Information Assets Security CharterJan 15, 2015View