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. 49-2004 | Clarifies and reiterates the policies and guidelines on the proper crediting of collection of internal revenue taxes | Dec 10, 2004 | View |
| RMO No. 48-2004 | Creates Alphanumeric Tax Code for selected revenue source under the Tax Forms Enhancement Program | Nov 22, 2004 | View |
| RMO No. 47-2004 | Prescribes the policies and procedures in the monitoring, identification for inclusions or deletions of Withholding Agents classified as Top 10,000 Private Corporations | Nov 4, 2004 | View |
| RMO No. 46-2004 | Provides additional supplement and guidelines in handling Letter Notices with discrepancies arising from Data Matching Process that remain unserved, have been served but are without response or are under protest by taxpayers | Nov 3, 2004 | View |
| RMO No. 45-2004 | Prescribes the guidelines and procedures concerning unregistered establishments apprehended during the Tax Compliance Verification Drive | Oct 26, 2004 | View |
| RMO No. 44-2004 | Prescribes the use of revised Access Request Forms | Oct 13, 2004 | View |
| RMO No. 43-2004 | Modifies BIR Form Nos. 1253 – General Control Ledger; 1245 – Monthly List of Transfer-In Accounts; 1246 – Monthly List of Transfer-Out Accounts; 1247 – Monthly List of Accounts Cancelled by ATCA; 1248 – Monthly List of Accounts Paid | Oct 12, 2004 | View |
| RMO No. 42-2004 | Prescribes the guidelines and procedures on the grant of honoraria to BIR personnel involved in procurement activities | Sep 14, 2004 | View |
| RMO No. 41-2004 | Prescribes the policies and procedure in the implementation of the BIR SMS Raffle Promo:"Bayan I-Txt ang Resibo 2004" | Sep 7, 2004 | View |
| RMO No. 40-2004 | Modifies the standard procedures in the handling of taxpayers' requests for transfer of registration | Sep 6, 2004 | View |
| RMO No. 39-2004 | Prescribes the policies and procedures for the escalation and resolution of queries/issues raised at the BIR Contact Center and other BIR frontline offices | Sep 6, 2004 | View |
| RMO No. 38-2004 | Prescribes the guidelines and procedures in the implementation of compensatory services | Sep 2, 2004 | View |
| RMO No. 37-2004 | Amends the master's degree requirement for the positions of Division Chief and Revenue District Officer with Salary Grade 24 | Sep 1, 2004 | View |
| RMO No. 36-2004 | Establishes the tax base for the computation of the 2% special privilege tax collections by the BIR for the share of the Local Government Units | Aug 18, 2004 | View |
| RMO No. 35-2004 | Creates Alphanumeric Tax Code for selected revenue sources under the Tax Forms Enhancement Program | Aug 9, 2004 | View |
| RMO No. 34-2004 | Prescribes the guidelines and procedures in the processing, matching, dissemination, utilization and monitoring of importation data from the Bureau of Customs for audit and enforcement purposes | Jul 20, 2004 | View |
| RMO No. 33-2004 | Prescribes the use of Certificate Authorizing Registration Registry Book (BIR Form No. 1939) effective July 1, 2004 | Jul 6, 2004 | View |
| RMO No. 32-2004 | Provides guidelines and enforcement measures to determine the correct tax liability of motels | Jul 6, 2004 | View |
| RMO No. 31-2004 | Creates Alphanumeric Tax Code for selected revenue source under the Tax Forms Enhancement Program | Jun 29, 2004 | View |
| RMO No. 30-2004 | Clarifies the provision on the extension of CTRP as covered under RMO No. 25-2004 | Jun 18, 2004 | View |
| RMO No. 29-2004 | Prescribes the policies and procedures in the implementation of the BIR Performance Management System (PMS) | Jun 16, 2004 | View |
| RMO No. 28-2004 | Prescribes the BIR Program on Awards and Incentives for Service Excellence (PRAISE) | Jun 16, 2004 | View |
| RMO No. 27-2004 | Prescribes the guidelines and procedures in granting the Accredited Agent Bank's request for refund of over-remittance of tax collection | Jun 7, 2004 | View |
| RMO No. 26-2004 | Prescribes the BIR Contact Center House Rules | Jun 7, 2004 | View |
| RMO No. 25-2004 | Extends the Centennial Taxpayers Recognition Program up to June 30, 2004 and expands the program to cover taxpayers using fiscal year reporting ending January 31, 2004 | Jun 7, 2004 | View |