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Showing 1,387 results: Memorandum Orders

BIR issuances
No. of Issuance Subject Date of Issue Action
RMO No. 28-2013Amends certain provisions of RMO No. 20-2013, prescribing the policies and guidelines in the issuance of Tax Exemption Rulings to qualified non-stock, non-profit corporations and associationsOct 30, 2013View
RMO No. 27-2013Amends the 2012 Value-Added Tax (VAT) Audit ProgramOct 11, 2013View
RMO No. 26-2013Establishes the BIR Strategic Performance Management SystemOct 1, 2013View
RMO No. 25-2013Prescribes additional guidelines in the office performance evaluation of Large Taxpayers ServiceSep 30, 2013View
RMO No. 24-2013Prescribes the guidelines, policies and procedures on the use of electronic Bureau of Internal Revenue Forms (eBIRForms) in relation to Revenue Memorandum Circular No. 61-2012Sep 11, 2013View
RMO No. 23-2013Prescribes the guidelines and procedures for the implementation of the Electronic Official Register Book System (eORB)Aug 8, 2013View
RMO No. 22-2013Amends RMO No. 9-2012 by including the Project Management and Implementation Service in its coverage for the placement of personnel pursuant to the approved NOSCA relative to the BIR Rationalization PlanJul 31, 2013View
RMO No. 21-2013Amends the provisions of RMO No. 35-2002, as amended by RMO No. 20-2006, prescribing the guidelines and procedures in the processing and issuance of Authority to Release Imported Goods (ATRIG) for Excise Tax purposesJul 23, 2013View
RMO No. 20-2013Prescribes the policies and guidelines in the issuance of Tax Exemption Rulings to qualified non-stock, non-profit corporations and associations under Section 30 of the NIRC of 1997, as amendedJul 22, 2013View
RMO No. 19-2013Amends certain provisions of RMO No. 45-2011 relative to the guidelines and procedures in the conduct of pre-repair inspection and inspection and acceptance of deliveries of goods and services in the BIRJul 5, 2013View
RMO No. 18-2013Amends RMO No. 7-2013 relative to the manner and procedures in the issuance of CARs and TCLs for transactions or transfers within the area of jurisdiction of Revenue District No. 6Jun 28, 2013View
RMO No. 17-2013Creates, modifies and drops Alphanumeric Tax Code on Excise Tax pursuant to Republic Act No. 10351, “An Act Restructuring the Excise Tax on Alcohol and Tobacco Products” as Implemented by Revenue Regulations No. 17-2012Jun 27, 2013View
RMO No. 16-2013Directs BIR offices to inform all government offices to act and serve as “Role Model” to the taxpaying public with regards to tax complianceJun 21, 2013View
RMO No. 15-2013Prescribes the CY 2013 Operational Key Performance Indicators and accomplishment reporting for offices under the Large Taxpayers ServiceMay 28, 2013View
RMO No. 14-2013Prescribes the revised office codes for the National Office and the Revenue Data Centers based on the BIR Rationalization Plan under EO No. 366May 8, 2013View
RMO No. 13-2013Prescribes the work-around procedures in the accreditation of printers as a prerequisite to the printing of official receipts, sales invoices and other commercial receipts and/or invoicesMay 3, 2013View
RMO No. 12-2013Prescribes the work-around guidelines and procedures in the processing of Authority to Print (ATP) official receipts, sales invoices and other commercial invoices in the interim period until the online ATP System is fully developedMay 3, 2013View
RMO No. 11-2013Prescribes the procedure for processing and responding to requests for official information or documents from the BIRApr 23, 2013View
RMO No. 10-2013Prescribes the revised guidelines and procedures in the issuance and enforcement of Subpoenas Duces Tecum and the prosecution of cases for non-compliance therewithApr 22, 2013View
RMO No. 09-2013Prescribes the CY 2013 Operational Key Performance Indicators and Accomplishment Reporting for the Revenue Regions, Regional Divisions and Revenue District OfficesApr 18, 2013View
RMO No. 08-2013Prescribes the policies, guidelines and procedures in the implementation of the Mobile Revenue Collection Officers SystemApr 5, 2013View
RMO No. 07-2013Prescribes the endorsement of fraud cases discovered in the processing and issuance of Certificates Authorizing Registration (CARs) and Tax Clearances (TCLs) and amends the manner and procedures in the issuance of CARs and TCLs for transactions or transfers within the area of jurisdiction of Revenue Region No. 1Apr 4, 2013View
RMO No. 06-2013Prescribes the policies and guidelines on the preparation and submission of Inventory Report of All Unused Revenue Official Receipts /Official Receipts and reissuance thereofMar 25, 2013View
RMO No. 05-2013Prescribes the procedures and guidelines on the redemption of Notice of Payment Schedule relative to the implementation of the VAT TCC Monetization ProgramMar 21, 2013View
RMO No. 04-2013Prescribes the policies and guidelines in the audit of tax returns by Revenue District OfficesMar 18, 2013View