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Showing 1,387 results: Memorandum Orders

BIR issuances
No. of Issuance	Subject	Date of Issue	Action
RMO No. 03-2013	Prescribes the usage of the Exchange of Information Work Manual	Mar 1, 2013	View
RMO No. 02-2013	Prescribes the policies, guidelines and procedures in processing specific requests for information pursuant to the exchange of information provision of Philippine Tax Treaties	Feb 18, 2013	View
RMO No. 01-2013	Prescribes the allocation of the CY 2013 BIR collection goal by implementing office	Jan 24, 2013	View
RMO No. 28-2012	Prescribes the use of the updated and consolidated Collection Manual	Dec 28, 2012	View
RMO No. 27-2012	Creates the Alphanumeric Tax Code for certain income payments subject to Expanded Withholding Tax	Dec 26, 2012	View
RMO No. 26-2012	Prescribes the policies and guidelines on the use of the Biometric Time Recording (BTR) System in monitoring attendance of employees in the National Office	Nov 22, 2012	View
RMO No. 25-2012	Prescribes the guidelines and procedures in the pre-audit of annual Income Tax Returns of individuals engaged in business/practice of profession and corporate taxpayers filed at the Revenue District Offices	Nov 19, 2012	View
RMO No. 24-2012	Prescribes the CY 2012 Operational Key Performance Indicators, Accomplishment Reporting and Office Performance Evaluation	Oct 15, 2012	View
RMO No. 23-2012	Modifies the description of Alphanumeric Tax Code for Foreign Insurance Premiums	Sep 24, 2012	View
RMO No. 22-2012	Modifies the description of Alphanumeric Tax Code on the taxation on the sale of gold and other metallic minerals to Bangko Sentral ng Pilipinas and other persons or entities	Sep 24, 2012	View
RMO No. 21-2012	Prescribes the policies, guidelines and procedures in the acceptance, processing, evaluation, approval of applications for monetization and issuance of Notice of Payment Schedule of outstanding VAT Tax Credit Certificates solely issued by the BIR and jointly issued by the One-Stop-Shop Inter-Agency Tax Credit and Duty Drawback Center of the Department of Finance and the BIR	Sep 10, 2012	View
RMO No. 20-2012	Prescribes the policies and procedures for the implementation of the 2012 Value-Added Tax Audit Program	Sep 5, 2012	View
RMO No. 19-2012	Prescribes the policies and procedures in the Value-Added Tax Audit Program for Large Taxpayers Service	Aug 31, 2012	View
RMO No. 18-2012	Prescribes the guidelines and procedures in the establishment of eLounge facilities in Revenue District Offices	Aug 28, 2012	View
RMO No. 17-2012	Further amends RMO No. 9-95, as amended, on the submission of BIR Form No. 1209 (Consolidated Monthly Statistical Report of Revenue Collections)	Jul 13, 2012	View
RMO No. 16-2012	Prohibits smoking based on 100% smoke-free environment policy, restricts interactions with the tobacco industry and imposes sanctions for violation of the rule	Jun 28, 2012	View
RMO No. 15-2012	Amends the policies, guidelines and procedures in the reporting, recording and monitoring of attendance of revenue officials and employees	Jun 21, 2012	View
RMO No. 14-2012	Allocates the CY 2012 collection goal to implementing offices under the Large Taxpayers Service	May 18, 2012	View
RMO No. 13-2012	Prescribes the revised guidelines and procedures in handling Letter Notices generated through Third-Party Information data matching with tax returns	May 16, 2012	View
RMO No. 12-2012	Prescribes the guidelines and procedures in the implementation of the Electronic Sales Reporting by taxpayers using Cash Register Machines, Point of Sales Machines and other invoice/receipt generating machines, and for other purpose	May 16, 2012	View
RMO No. 11-2012	Further amends RMO No. 4 – 2012 due to the adjustments in the allocation of CY 2012 BIR collection goal by implementing office affected by delisting/enlisting of taxpayers and updates in the CY 2011 collection data	May 10, 2012	View
RMO No. 10-2012	Amends the manner and procedures in the preparation of the Monthly Report of Registration and Remittance of Withholding Taxes (BIR Form W-7) in Revenue District Offices under Revenue Regions with Document Processing Division	Apr 12, 2012	View
RMO No. 09-2012	Prescribes the policies, guidelines and procedures in the placement of personnel pursuant to the approved Notice of Organization, Staffing and Compensation Action (NOSCA) relative to the BIR Rationalization Plan under Executive Order No. 366	Apr 12, 2012	View
RMO No. 08-2012	Prescribes the reportorial requirements of the Financial Service	Apr 10, 2012	View
RMO No. 07-2012	Amends certain provisions of RMO No. 45-2011, which prescribes the guidelines and procedures in the conduct of pre-repair inspection and inspection and acceptance of deliveries of goods and services in the BIR	Apr 3, 2012	View