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
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMO No. 17-2006 | Amends the existing policies and procedures for centralized processing and issuance of Returns Processing System Assessment Notices and manual Assessment Notices by the Large Taxpayers Service including the Large Taxpayer District Offices and concerned divisions under them | Aug 30, 2006 | View |
| RMO No. 16-2006 | Creates, modifies and drops certain Alphanumeric Tax Codes of selected revenue source to facilitate the proper identification and monitoring of payments for Documentary Stamp Tax | Aug 22, 2006 | View |
| RMO No. 15-2006 | Prescribes the policies and procedures in the implementation of special revalidation covering all outstanding Tax Credit Certificates issued by the BIR and those jointly issued by the One-Stop Shop inter-agency tax credit and Duty Drawback Center and the BIR | Aug 10, 2006 | View |
| RMO No. 14-2006 | Directs all revenue officials and other concerned to immediately respond to all communications endorsed by the Commissioner of Internal Revenue (CIR) or by the Office of the CIR within 15 working days after receipt thereof | Aug 3, 2006 | View |
| RMO No. 13-2006 | Prescribes the policies and procedures in monitoring the Local Government Units’ (LGUs) compliance with the Withholding Tax rules and regulations | Aug 2, 2006 | View |
| RMO No. 12-2006 | Prescribes the mechanics for the 102nd BIR Anniversary Celebration Essay Writing Contest | Jul 13, 2006 | View |
| RMO No. 11-2006 | Prescribes the 2006 Audit Program for Revenue District Offices | Apr 27, 2006 | View |
| RMO No. 10-2006 | Prescribes the revised guidelines and procedures in the adoption of Electronic Filing and Payment System (eFPS) for computerized Revenue District Offices (RDOs) | Apr 4, 2006 | View |
| RMO No. 09-2006 | Prescribes the guidelines and procedures in the conduct of Tax Compliance Verification Drive (TCVD) | Mar 22, 2006 | View |
| RMO No. 08-2006 | Prescribes the guidelines and procedures in the implementation of the Letter of Authority Monitoring System (LAMS) | Mar 22, 2006 | View |
| RMO No. 07-2006 | Prescribes the guidelines and procedures in the processing of applications for zero-rating of effectively zero-rated transactions for Value-Added Tax purposes | Feb 28, 2006 | View |
| RMO No. 06-2006 | Prescribes the allocation of the BIR collection goal for CY 2006 | Feb 15, 2006 | View |
| RMO No. 05-2006 | Prescribes the guidelines and procedures for the issuance of clearance to transferring revenue officers assigned in the National, Regional and Revenue District Offices with respect to their pending cases covered by Letters of Authority, Tax Verification Notices, Letter Notices and Mission Orders | Jan 31, 2006 | View |
| RMO No. 04-2006 | Prescribes the guidelines and procedures in the conduct of benchmarking and adapts/implements the performance benchmarking method in the Revenue District Offices | Jan 27, 2006 | View |
| RMO No. 03-2006 | Creates, modifies and drops certain Alphanumeric Tax Codes of selected revenue source under the Tax Forms Enhancement Program | Jan 16, 2006 | View |
| RMO No. 02-2006 | Amends RMO No. 7-2005 by renaming, creating and dropping certain Alphanumeric Tax Codes and revising the rates and bases of Excise Tax on tobacco and alcohol products | Jan 16, 2006 | View |
| RMO No. 01-2006 | Creates, modifies and drops certain Alphanumeric Tax Codes to facilitate the proper identification and monitoring of payments for No Audit Program (NAP), withholding on gross amount of refund given by Meralco and Final Withholding Value-Added Tax imposed on government money payments | Jan 12, 2006 | View |
| RMO No. 32-2005 | Prescribes the guidelines and procedures in handling Letter Notices for deployment via the Information Delivery Portal in the years 2005 onwards for audit and enforcement purposes | Dec 16, 2005 | View |
| RMO No. 31-2005 | Prescribes the manner by which all papers and correspondence for signature by Commissioner Jose Mario C. Buñag shall be prepared | Dec 16, 2005 | View |
| RMO No. 30-2005 | Prescribes the guidelines and procedures for the issuance of Taxpayer Identification Number to Securities and Exchange Commission (SEC)-registered taxpayers pursuant to Memorandum of Agreement between the SEC and BIR | Dec 2, 2005 | View |
| RMO No. 29-2005 | Prescribes the guidelines and procedures in resolving issues on change in accounting period/type | Nov 22, 2005 | View |
| RMO No. 28-2005 | Prescribes the policies and procedures relative to the preparation of all documents for approval and/or signature submitted to the Office of the Commissioner | Nov 8, 2005 | View |
| RMO No. 27-2005 | Prescribes a short audit for the Value-Added Tax liabilities of taxpayers with reported zero-rated sales and exempt sales under the jurisdiction of the Large Taxpayers Service and the Regional Offices | Oct 24, 2005 | View |
| RMO No. 26-2005 | Suspends until further notice the issuance of assessments for deficiency Value-Added Tax against cinema/theater operators/owners | Oct 21, 2005 | View |
| RMO No. 25-2005 | Instructs all BIR officers and personnel that only the Commissioner or his duly authorized representative/s shall have the authority to officially communicate and disseminate needed data and information, especially collection figures, to appropriate officers and agencies of the government and other third parties, including the press | Oct 18, 2005 | View |