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. 18-2003 | Prescribes the revised Access Request Forms | May 23, 2003 | View |
| RMO No. 17-2003 | Amends the policies and guidelines for the implementation of the "No Smoking Rule" within BIR premises | May 22, 2003 | View |
| RMO No. 16-2003 | Prescribes the policies and mechanics for the conduct of the 2003 BIR Text Raffle Promo: Bayan, I-txt ang Resibo" | May 21, 2003 | View |
| RMO No. 15-2003 | Prescribes the policies, guidelines and procedures in the processing and monitoring of One-Time Transactions and the issuance of Certificates Authorizing Registration for property transfer transactions subject to Capital Gains Tax, Expanded Withholding Tax, Donor's Tax, Estate Tax and other taxes including Documentary Stamp Tax | May 15, 2003 | View |
| RMO No. 14-2003 | Prescribes the policies and procedures in the implementation of Taxpayer Account Management Program for non-computerized Revenue District Offices | Apr 30, 2003 | View |
| RMO No. 13-2003 | Allows establishments found without duly authorized receipts/invoices or cash register machines/point of sale machines or similar devices to operate provisionally through the use of BIR Printed Receipts/Invoices | Apr 28, 2003 | View |
| RMO No. 12-2003 | Creates the Alphanumeric Tax Codes (ATC) of selected revenue sources subject to Value Added Tax per Revenue Regulations No. 1-2003, Revenue Memorandum Circular No. 6-2003 and Unnumbered Revenue Regulations | Apr 24, 2003 | View |
| RMO No. 11-2003 | Designates the signatories relative to the BIR Revenue Mobilization Enhancement Program | Apr 2, 2003 | View |
| RMO No. 10-2003 | Automatically designates personnel next-in-rank in certain positions as Officer-in-Charge | Apr 2, 2003 | View |
| RMO No. 09-2003 | Authorizes the Chief, Legal Division of Regional Offices to issue and sign Subpoena Duces Tecum | Apr 2, 2003 | View |
| RMO No. 08-2003 | Identifies government officials designated as withholding agents personally responsible for the correct withholding and timely remittance of tax | Apr 1, 2003 | View |
| RMO No. 07-2003 | Prescribes the composition of the Regional Selection Board | Mar 18, 2003 | View |
| RMO No. 06-2003 | Prescribes the guidelines and procedures on the establishment of current net retail prices of new brands of cigarettes and alcohol products | Mar 13, 2003 | View |
| RMO No. 05-2003 | Prescribes the policies and guidelines on the transfer of revenue personnel for humanitarian reasons | Mar 13, 2003 | View |
| RMO No. 04-2003 | Prescribes the guidelines and procedures on the processing of Quarterly Summary List of Sales and Purchases and the imposition of penalties thereof | Mar 11, 2003 | View |
| RMO No. 03-2003 | Prescribes the guidelines and procedures in the conduct of inventory taking/stocktaking and verification of inventories covering taxable year 2002 by the Large Taxpayers Audit and Investigation Division (LTAID) I, LTAID II, Large Taxpayers District Office (LTDO)-Makati, LTDO-Cebu and Revenue District Offices | Feb 26, 2003 | View |
| RMO No. 02-2003 | Prescribes the revised guidelines in the approval and issuance of Certificates of Qualification for Voluntary Assesment Program (VAP) availments of taxpayers where no returns have been previously filed | Feb 11, 2003 | View |
| RMO No. 01-2003 | Creates the Alphanumeric Tax Codes (ATC) of selected revenue sources subject to Expanded Withholding Tax per RR No. 14-2002 | Jan 17, 2003 | View |
| RMO No. 36-2002 | Establishes policies and procedures relative to the extraction/salvaging of reusable parts of obsolete/unserviceable Information Technology (IT) equipment | Dec 18, 2002 | View |
| RMO No. 35-2002 | Prescribes the guidelines and procedures in the processing and issuance of Authority to Release Imported Goods (ATRIG) for Excise and Value-Added Tax Purposes | Dec 11, 2002 | View |
| RMO No. 34-2002 | Creates the Alphanumeric Tax Codes (ATC) on taxes collected through the Voluntary Assessment and Abatement Program (VAAP) | Dec 9, 2002 | View |
| RMO No. 33-2002 | Prescribes the policies, guidelines and procedures relative to the sale/disposal of acquired/forfeited real properties transferred in the name of the Republic of the Philippines | Nov 29, 2002 | View |
| RMO No. 32-2002 | Prescribes additional guidelines and procedures in the implementation of the expanded Voluntary Assessment and Abatement Program | Nov 26, 2002 | View |
| RMO No. 31-2002 | Prescribes the policies, guidelines and procedures in the institution of closure proceedings and the filing of criminal action against taxpayers who have not responded to the Letter Notices sent by BIR under the RELIEF System | Nov 22, 2002 | View |
| RMO No. 30-2002 | Authorizes the use of BIR Form No. 1928 -Application for Relief From Double Taxation (Gains from Sale or Transfer of Shares of Stock in Philippine Corporation) for processing of tax treaty relief applications involving gains from sale or transfer of shares of stocks in a Philippine corporation including gains from sale or transfer of unit of participation in a Philippine partnership | Nov 4, 2002 | View |
