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Showing 1,387 results: Memorandum Orders

BIR issuances
No. of Issuance Subject Date of Issue Action
RMO No. 36-2009Amends the pertinent provisions of RMO No. 3-2009 relative to the Oplan Kandado ProgramNov 26, 2009View
RMO No. 35-2009Prescribes the guidelines and procedures relative to the BIR Project “Iboto Mo”Nov 12, 2009View
RMO No. 34-2009Prescribes the guidelines and procedures relative to the BIR “SanTAX Claus” ProjectNov 11, 2009View
RMO No. 33-2009Creates the Alphanumeric Tax Code (ATC) for additional income payments subject to Creditable Withholding Tax per Revenue Regulations No. 8-2009Nov 11, 2009View
RMO No. 32-2009Creates the Alphanumeric Tax Code (ATC) of certain income payments subject to Expanded Withholding Tax per Revenue Regulations No. 6-2009Nov 11, 2009View
RMO No. 31-2009Prescribes the policies and guidelines for the declaration and reporting of casualty losses by taxpayersOct 23, 2009View
RMO No. 30-2009Revises the office codes in view of the creation of the Office of the Senior Deputy CommissionerOct 8, 2009View
RMO No. 29-2009Prescribes the policies in the conduct of the mandatory Written Competency ExaminationSep 30, 2009View
RMO No. 28-2009Adjusts the reimbursable transportation allowance of BIR officials and employeesSep 18, 2009View
RMO No. 27-2009Re-classifies the Revenue District Offices to serve as reference in their Key Performance IndicatorsJul 23, 2009View
RMO No. 26-2009Prescribes the policies and procedures in the implementation of the eRegistration System (Enhanced eTIN)Jul 14, 2009View
RMO No. 25-2009Adjusts the allocation of the CY 2009 BIR collection goal by implementing officeJul 9, 2009View
RMO No. 24-2009Creates the Alphanumeric Tax Code (ATC) of selected revenue source per Revenue Regulations No. 2-2009Jul 9, 2009View
RMO No. 23-2009Prescribes the policies and guidelines in the audit of selected taxpayers by the National Investigation DivisionJul 9, 2009View
RMO No. 22-2009Further amends Revenue Memorandum Order (RMO) No. 68 – 94, as amended by RMO No. 24 – 2007, relative to the preparation and consolidation of BIR Form No. 1770 – Monthly Summary of Tax Returns FiledJul 1, 2009View
RMO No. 21-2009Prescribes the accomplishment reporting process on BIR Priority Programs for CY 2009Jun 18, 2009View
RMO No. 20-2009Creates the BIR Audit CommitteeJun 9, 2009View
RMO No. 19-2009Prescribes the 2009 Audit Program for Revenue District OfficesJun 4, 2009View
RMO No. 18-2009Dispenses with the requirement of securing a ruling from the BIR as a requisite for the issuance of Certificate Authorizing Registration (CAR)/Tax Clearance (TCL) on the conveyance of land and common areas by the real estate developer to the Condominium Corporation and prescribes the policies and guidelines in the issuance of CAR/TCL in respect theretoJun 3, 2009View
RMO No. 17-2009Prescribes the guidelines and procedures in handling Letter Notices for taxable year 2007  generated thru the Tax Reconciliation System and Reconciliation of Listing for Enforcement System (RELIEF)/Third Party Matching-Bureau of Customs (TPM-BOC) Data ProgramMay 25, 2009View
RMO No. 16-2009Prescribes the establishment of Taxpayer Service Area in BIR offices providing frontline taxpayer servicesMay 11, 2009View
RMO No. 15-2009Provides the guidelines for the revival of the "Handang Maglingkod" ProjectMay 11, 2009View
RMO No. 14-2009Defines the Office Performance Measures for Large Taxpayers Service, Revenue Regions, Revenue District Offices and LT District Offices for CY 2009May 7, 2009View
RMO No. 13-2009Prescribes an Office Audit Program in the Assessment Division of Revenue Regional OfficesMay 5, 2009View
RMO No. 12-2009Enjoins the strict implementation of the penalty provisions for non-submission of Quarterly Summary Lists of Sales and PurchasesApr 30, 2009View