BIR Library
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Showing 1,387 results: Memorandum Orders
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMO No. 23-2008 | Streamlines the priority projects under the Tax Reform Agenda | Jun 11, 2008 | View |
| RMO No. 22-2008 | Prescribes the guidelines for the short-audit of the 1st Quarter Value-Added Tax for taxable year 2008 of taxpayers under the jurisdiction of the Large Taxpayers Service and the Regional Offices | Jun 10, 2008 | View |
| RMO No. 21-2008 | Provides supplemental policies on the preliminary analysis and audit/verification of 2007 internal revenue tax returns prescribed under RMO No. 20-2008 relative to the issuance of Letters of Authority and Tax Verification Notices for regional cases | Jun 10, 2008 | View |
| RMO No. 20-2008 | Prescribes the guidelines for the preliminary analysis and audit/verification of 2007 internal revenue tax returns and the corresponding tax payments for taxpayers under the Large Taxpayers Service and Revenue Regions/Revenue District Offices | May 23, 2008 | View |
| RMO No. 19-2008 | Prescribes the revised target for the 2008 audit goal and the basis for the computation of the Audit Effort Ratio | May 23, 2008 | View |
| RMO No. 18-2008 | Mandates all offices having direct contact with taxpayers to provide suggestion/complaint boxes | May 16, 2008 | View |
| RMO No. 17-2008 | Prescribes the allocation of the CY 2008 BIR collection goal by implementing office | May 16, 2008 | View |
| RMO No. 16-2008 | Prescribes the involvement of the National Investigation Division and Policy Cases Division of the Enforcement Service in the audit of selected taxpayers | Apr 28, 2008 | View |
| RMO No. 15-2008 | Prescribes the Performance Management System for 2008 and the Monitoring and Accomplishment Reporting System for its implementation | Apr 2, 2008 | View |
| RMO No. 13-2008 | Prescribes the policies, guidelines and procedures in the collection, affixture, remittance and reporting of Documentary Stamp Tax through “Constructive Stamping or Receipt System” on certificates issued by government agencies and its instrumentalities including Local Government Units | Mar 18, 2008 | View |
| RMO No. 12-2008 | Prescribes the use of accountable forms for the issuance of Product Replenishment Certificate and Product Replenishment Debit Memo | Mar 13, 2008 | View |
| RMO No. 11-2008 | Amends the criteria for bank accreditation and prescribes the policies, guidelines and procedures relative to the determination of the applicable float period as incentives to Authorized Agent Banks (AABs) and imposition of penalties for violations committed by AABs | Mar 12, 2008 | View |
| RMO No. 10-2008 | Prescribes the required format for the preparation of Work Programs/Plans for 2008 pursuant to RMO No. 8-2008 | Mar 10, 2008 | View |
| RMO No. 09-2008 | Creates the Alphanumeric Tax Code for tax payment for the abatement of penalties/surcharges and interest on disputed/litigated assessments | Mar 10, 2008 | View |
| RMO No. 08-2008 | Directs all groups in the Bureau of Internal Revenue to submit their respective Work Programs/Work Plans for 2008 | Mar 4, 2008 | View |
| RMO No. 07-2008 | Creates the Alphanumeric Tax Code for tax amnesty payment on all unpaid internal revenue taxes imposed by the National Government for taxable year 2005 and prior years | Feb 29, 2008 | View |
| RMO No. 06-2008 | Prescribes the guidelines and procedures in the printing, requisition, reporting, issuance and distribution of Certificate of Advance Payment of Value-Added Tax/Percentage Tax on the transport of naturally grown and planted timber products as prescribed in RR No. 13-2007 | Feb 20, 2008 | View |
| RMO No. 05-2008 | Provides supplemental provisions on RMO No. 38-2007 pertaining to the identification of offices responsible in the handling of enforcement activities on taxpayers included in the Taxpayer Account Management Program | Jan 28, 2008 | View |
| RMO No. 04-2008 | Provides supplemental provisions on RMO No. 28-2007 relative to the collection of deficiency taxes uncovered through computerized data matching and reflected in the issued Tax Reconciliation System-Letter Notices | Jan 28, 2008 | View |
| RMO No. 03-2008 | Reiterates strict compliance with Section 17 of the Administrative Code of 1987 on the use of the English language or the national language (“Pilipino") as the medium of communication in all official meetings of the Bureau of Internal Revenue whether in the National or Regional Offices | Jan 14, 2008 | View |
| RMO No. 02-2008 | Delegates the authority to issue and sign “Subpoena Duces Tecum” in relation to the conduct of investigation on taxpayer’s accounting records | Jan 10, 2008 | View |
| RMO No. 01-2008 | Prescribes the regular updating of content of the BIR website/portal/knowledge base | Jan 7, 2008 | View |
| RMO No. 41-2007 | Supplements RMO No. 39-2007 relative to the revenue officials who are authorized to issue warrants of distraint, garnishment, and/or levy for and in behalf of the Commissioner of Internal Revenue | Dec 19, 2007 | View |
| RMO No. 40-2007 | Amends further pertinent provisions of RMO No. 57-2000, as amended, relative to the effect of lifting of closure order | Dec 17, 2007 | View |
| RMO No. 39-2007 | Prescribes the issuance of Warrants of Distraint and Garnishment, and/or Levy on disputed assessments finally decided by the BIR against the taxpayer on assessments upheld by the Court of Tax Appeals | Dec 13, 2007 | View |