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Showing 1,387 results: Memorandum Orders

BIR issuances
No. of Issuance Subject Date of Issue Action
RMO No. 18-2003Prescribes the revised Access Request FormsMay 23, 2003View
RMO No. 17-2003Amends the policies and guidelines for the implementation of the "No Smoking Rule" within BIR premisesMay 22, 2003View
RMO No. 16-2003Prescribes the policies and mechanics for the conduct of the 2003 BIR Text Raffle Promo: Bayan, I-txt ang Resibo"May 21, 2003View
RMO No. 15-2003Prescribes 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 TaxMay 15, 2003View
RMO No. 14-2003Prescribes the policies and procedures in the implementation of Taxpayer Account Management Program for non-computerized Revenue District OfficesApr 30, 2003View
RMO No. 13-2003Allows 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/InvoicesApr 28, 2003View
RMO No. 12-2003Creates 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 RegulationsApr 24, 2003View
RMO No. 11-2003Designates the signatories relative to the BIR Revenue Mobilization Enhancement ProgramApr 2, 2003View
RMO No. 10-2003Automatically designates personnel next-in-rank in certain positions as Officer-in-ChargeApr 2, 2003View
RMO No. 09-2003Authorizes the Chief, Legal Division of Regional Offices to issue and sign Subpoena Duces TecumApr 2, 2003View
RMO No. 08-2003Identifies government officials designated as withholding agents personally responsible for the correct withholding and timely remittance of taxApr 1, 2003View
RMO No. 07-2003Prescribes the composition of the Regional Selection BoardMar 18, 2003View
RMO No. 06-2003Prescribes the guidelines and procedures on the establishment of current net retail prices of new brands of cigarettes and alcohol productsMar 13, 2003View
RMO No. 05-2003Prescribes the policies and guidelines on the transfer of revenue personnel for humanitarian reasonsMar 13, 2003View
RMO No. 04-2003Prescribes the guidelines and procedures on the processing of Quarterly Summary List of Sales and Purchases and the imposition of penalties thereofMar 11, 2003View
RMO No. 03-2003Prescribes 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 OfficesFeb 26, 2003View
RMO No. 02-2003Prescribes 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 filedFeb 11, 2003View
RMO No. 01-2003Creates the Alphanumeric Tax Codes (ATC) of selected revenue sources subject to Expanded Withholding Tax per RR No. 14-2002Jan 17, 2003View
RMO No. 36-2002Establishes policies and procedures relative to the extraction/salvaging of reusable parts of obsolete/unserviceable Information Technology (IT) equipmentDec 18, 2002View
RMO No. 35-2002Prescribes the guidelines and procedures in the processing and issuance of Authority to Release Imported Goods (ATRIG) for Excise and Value-Added Tax PurposesDec 11, 2002View
RMO No. 34-2002Creates the Alphanumeric Tax Codes (ATC) on taxes collected through the Voluntary Assessment and Abatement Program (VAAP)Dec 9, 2002View
RMO No. 33-2002Prescribes the policies, guidelines and procedures relative to the sale/disposal of acquired/forfeited real properties transferred in the name of the Republic of the PhilippinesNov 29, 2002View
RMO No. 32-2002Prescribes additional guidelines and procedures in the implementation of the expanded Voluntary Assessment and Abatement ProgramNov 26, 2002View
RMO No. 31-2002Prescribes 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 SystemNov 22, 2002View
RMO No. 30-2002Authorizes 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 partnershipNov 4, 2002View