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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. 2-2025Policies, guidelines and procedures in the processing and issuance of Tax Clearance Certificate for Final Settlement of Government Contracts (TCFG)Jan 6, 2025View
RMO No. 1-2025Processing of request for documents from Securities and Exchange Commission (SEC) in relation to the Memorandum of Agreement (MOA) and Data Sharing Agreement (DSA) between BIR and SEC.Jan 3, 2025View
RMO No. 51-2024Suspension of All Audit and Other Field Operations of the Bureau of Internal Revenue Effective December 16, 2024Dec 16, 2024View
RMO No. 50-2024Revised guidelines, policies, and procedures for the grant of Permit for Personal Travel AbroadDec 11, 2024View
RMO No. 49-2024Creation of Alphanumeric Tax Code for Final Withholding Tax representing Franchise Tax on payments to Non-Resident Foreign Corporation supplier of PAGCORDec 9, 2024View
RMO No. 48-2024Adoption of the New BIR Digital Transformation Roadmap for CY 2025-2028Nov 15, 2024View
RMO No. 47-2024Amending certain provisions of Revenue Memorandum Order No. 28-2024 on the preparation, consolidation and monitoring of BIR Form No. 1770 (Comparative Monthly Summary of Tax Returns and Payment Forms Filed) and its prescribed formatNov 12, 2024View
RMO No. 46-2024Policies, guidelines and procedures in the preparation and submission of progress report for the programs/projects and activities in the BIR Strategic Plan for 2024-2028Oct 28, 2024View
RMO No. 45-2024Amending certain provision of Revenue Memorandum Order No. 39-2022 of BIR Service Desk System in relation to the number of requesters per officeOct 18, 2024View
RMO No. 44-2024Prescribing the revised guidelines for monitoring of Withholding Taxes remitted by National Government Agencies thru the Electronic Tax Remittance Advice SystemOct 15, 2024View
RMO No. 43-2024Implementation and maintenance of BIR OneHub PortalOct 2, 2024View
RMO No. 42-2024Amending certain provisions of Revenue Memorandum Order No. 23-2024 regarding VAT refund claims automatically considered as high-risk or requiring full verification, in relation to the risk-based approach in the verification and processing of Value-Added Tax refundsOct 2, 2024View
RMO No. 41-2024Amending pertinent provisions of Revenue Memorandum Order (RMO) No. 24-2017 dated September 8, 2017 and RMO No. 40-2018 dated July 03, 2018 on the guidelines and procedures on the use and maintenance of the BIR Dormitory in the National and Regional OfficesOct 2, 2024View
RMO No. 40-2024Modification of Alphanumeric Tax Code of selected revenue source under Republic Act No. 11534, otherwise known as Corporate Recovery and Tax Incentives for Enterprise ActSep 30, 2024View
RMO No. 39-2024Revised policies and guidelines in the operation and maintenance of the eLounge facilities in Revenue District OfficesSep 18, 2024View
RMO No. 38-2024Guidelines and procedures in the availment of medical discount privileges as declared in the Memorandum of Agreement with the Chinese General Hospital and Medical CenterSep 6, 2024View
RMO No. 37-2024Policies, Guidelines and Procedures in Classifying Business Taxpayers pursuant to Revenue Regulations No. 8-2024Sep 4, 2024View
RMO No. 36-2024Amending Revenue Memorandum Order No. 1-2021 Prescribing the Gross Sales Threshold for Cases to be Audited/Investigated by the Office Audit Section of the Assessment Divisions in Regional OfficesSep 4, 2024View
RMO No. 35-2024BIR Strategic Plan for 2024-2028Sep 4, 2024View
RMO No. 34-2024Policies and Guidelines in the Manual and Electronic Request for Service Record (SR), Certificate of Employment (COE), Certificate of Actual Services Rendered (CASR), Assignment Record (AR) and Other Employee Documents (OED) Under the Custody of the Information Records Section (IRS) of the Personnel Division (PD)Aug 30, 2024View
RMO No. 33-2024Rules and Regulations Implementing Revenue Regulations (RR) No. 14-2024 on the Modes of Disposition of Seized /Forfeited ArticlesAug 30, 2024View
RMO No. 32-2024Policies and Procedures in the Certification of Total National Tax Collections from Bangsamoro Autonomous Region in Muslim Mindanao (BARMM) and the Corresponding Seventy – Five Percent (75%) Share of the Bangsamoro Government (BG)Aug 13, 2024View
RMO No. 31-2024Revised Customer Satisfaction Survey Form under Client Support ServiceAug 8, 2024View
RMO No. 30-2024Amending certain provision of RMO No. 24-2024Jul 29, 2024View
RMO No. 29-2024Amending RMO No. 11-2024, prescribing the revised allocation of the CY 2024 BIR Collection Goal, by Implementing OfficeJul 22, 2024View