BIR Library

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. 13-2007Instructs all Revenue Officers of the Bureau to focus their enforcement efforts on certain weak areas of tax administrationJul 6, 2007View
RMO No. 12-2007Prescribes the 2007 Audit Program for Revenue District OfficesJul 6, 2007View
RMO No. 11-2007Prescribes the manner by which all papers and correspondence for signature by the Officer-In-Charge, Commissioner of Internal Revenue, Lilian B. Hefti, shall be preparedJul 2, 2007View
RMO No. 10-2007Prescribes the policies, guidelines and procedures in the conduct of the BIR Resibo Programs: “Premyo sa Resibo” and “NO OR Complaint”Jun 12, 2007View
RMO No. 09-2007Creates and modifies certain Alphanumeric Tax Codes of selected revenue source under the Tax Forms Enhancement ProgramMay 30, 2007View
RMO No. 08-2007Prescribes the usage of the Tax Reform Administration Operations Manual for the Tax Reform AgendaMay 29, 2007View
RMO No. 07-2007Prescribes the allocation of the CY 2007 BIR collection goal by implementing officeApr 27, 2007View
RMO No. 06-2007Designates authorized signatories to documents relative to disbursement of funds out of the “BIR-Grant for Strengthening of Revenue Administration and Collection Efficiency” under World Bank IDF Grant TF056828-PhApr 18, 2007View
RMO No. 05-2007Prescribes the guidelines and procedures on the verification of 2005 tax returns by the Revenue District OfficesApr 16, 2007View
RMO No. 04-2007Prescribes the guidelines and procedures on the issuance and use of Revenue Official Receipts during specified tax deadlines in areas where there are Authorized Agent BanksApr 12, 2007View
RMO No. 03-2007Prescribes the policies and procedures for the processing of Applications for Eligibility and issuance of Certificates of Eligibility for Class “A” documents to prospective bidders and maintenance of database of all eligible bidders under Republic Act No. 9184Apr 12, 2007View
RMO No. 02-2007Prescribes the updated policies and procedures for processing and monitoring of withholding tax payments from National Government AgenciesMar 26, 2007View
RMO No. 01-2007Amends the User Agreement Form and certain provisions of RMO No. 25-2006Feb 6, 2007View
RMO No. 29-2006Prescribes the implementing guidelines and procedures in the conduct of exit survey for revenue officials and employees who are to be separated from serviceDec 27, 2006View
RMO No. 28-2006Prescribes the additional guidelines and procedures for the processing of pending claims for Tax Credit/Refund of Excise Tax paid on petroleum products prescribed in RMO No. 19-2006 and RMC No. 59-2005Dec 27, 2006View
RMO No. 27-2006Prescribes the additional supporting documents to be attached to the dockets of cases for abatement under RR No. 15-2006 and RMO No. 23-2006Nov 8, 2006View
RMO No. 26-2006Prescribes the final allocation of the BIR collection goal for CY 2006Nov 7, 2006View
RMO No. 25-2006Prescribes the accomplishment/signing of the User Agreement Form as a requisite in the granting of ITS, e-mail and internet access to revenue personnelOct 25, 2006View
RMO No. 24-2006Provides the policies and procedures for the conduct of the “Adventures of Super Pinoy” Art ContestOct 18, 2006View
RMO No. 23-2006Prescribes the guidelines and procedures on the one-time administrative abatement of all penalties/surcharges and interest on delinquent accounts and assessments (preliminary or final, disputed or not) as of June 30, 2006Oct 6, 2006View
RMO No. 22-2006Revokes RMO No. 17-2005, as amended by RMO No. 21-2005, relative to the Temporary Operating Procedures concerning the submission of Large Taxpayers Service monthly reportsSep 18, 2006View
RMO No. 21-2006Prescribes the report formats for updating the status of consolidated Letter Notices covering taxable years 2004 onwardsSep 13, 2006View
RMO No. 20-2006Amends certain Sections of RMO No. 35-2002 by providing additional requirement/s in the application for Authority to Release Imported GoodsSep 5, 2006View
RMO No. 19-2006Prescribes the guidelines and procedures for the processing of pending claims for tax credit/refund of Excise Tax paid on petroleum productsAug 31, 2006View
RMO No. 18-2006Amends certain provisions of RMO No. 11-2006 relative to the issuance of Letters of Authority/Audit Notices/Tax Verification Notices (TVNs), timeframe for the submission of the reports of investigation and review of Estate Tax cases covered by TVNsAug 31, 2006View