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

BIR issuances
No. of Issuance Subject Date of Issue Action
RMO No. 29-2002Prescribes the revised procedures in the processing and approval of applications for permit to adopt Computerized Accounting System (CAS) or components thereofOct 28, 2002View
RMO No. 28-2002Prescribes the modified guidelines and procedures in processing application and issuance of Authority to Print (ATP) Receipts, Sales or Commercial InvoicesOct 21, 2002View
RMO No. 27-2002Prescribes the administrative disciplinary rules on sexual harassment cases in the Bureau of Internal RevenueOct 14, 2002View
RMO No. 26-2002Prescribes the revised allocation of the BIR Collection Goal for CY 2002Oct 9, 2002View
RMO No. 25-2002Deletes and creates Alphanumeric Tax Codes (ATC) of revenue sources for proper classification of taxesOct 1, 2002View
RMO No. 24-2002Creates the Alphanumeric Tax Codes (ATC) on taxes collected through the Voluntary Assessment and Abatement Program (VAAP)Oct 1, 2002View
RMO No. 23-2002Prescribes the guidelines and procedures in the implementation of the Voluntary Assessment and Abatement Program (VAAP) of the BIROct 1, 2002View
RMO No. 22-2002Prescribes the manner by which all papers and correspondence for signature by the newly-appointed Commissioner of Internal Revenue shall be preparedSep 2, 2002View
RMO No. 21-2002Prescribes the manner by which all papers and correspondence for signature by the Acting Commissioner of Internal Revenue shall be preparedAug 22, 2002View
RMO No. 20-2002Amends pertinent provisions of RMO No. 57-2000 relative to the confrontational requirements, execution and enforcement of closure orders, as well as the duration and the lifting thereofJul 29, 2002View
RMO No. 19-2002Prescribes the amended guidelines and procedures in the adoption of Electronic Filing and Payment System (EFPS)Jul 22, 2002View
RMO No. 18-2002Prescribes the policies, guidelines and procedures in identifying and handling valid or actual stop-filer casesJul 22, 2002View
RMO No. 17-2002Prescribes the modified guidelines for implementing RR No. 18-2001 on the procedure in filing the application and joint certification, designates the venue for the payment of processing fee, and provides the guidelines for the issuance of a preliminary-letter ruling in certain requests for rulingJul 2, 2002View
RMO No. 16-2002Prescribes the policies and procedures in the investigation of internal revenue tax liabilities of Local Government Units for Year 2001 and the 1st and 2nd Quarters of Calendar Year 2002Jun 27, 2002View
RMO No. 15-2002Creates the Alphanumeric Tax Code for Final Withholding Tax on interest payments to taxpayers enjoying preferential tax ratesJun 7, 2002View
RMO No. 14-2002Prescribes the policies and guidelines in implementing the Memorandum of Agreement entered into by and among the Department of Finance, Bureau of Internal Revenue, Department of Interior and Local Government, League of Provinces of the Philippines, League of Cities of the Philippines, League of Municipalities of the Philippines and the Liga ng mga Barangay sa Pilipinas on the commitment of all parties to help one another in the implementation of strategies to enhance their tax enforcement and collection efforts by utilizing all available resources necessary in the pursuit of these objectivesMay 20, 2002View
RMO No. 13-2002Prescribes the policies, guidelines and procedures in the audit/investigation of Year 2000 tax returns of taxpayers under the jurisdiction of the Regional OfficeMay 16, 2002View
RMO No. 12-2002Lifts the suspension on the issuance of Letter/s of Authority in the Special Investigation Divisions of the Regional OfficeMay 15, 2002View
RMO No. 11-2002Prescribes the allocation of the BIR Collection Goal for CY 2002May 10, 2002View
RMO No. 10-2002Prescribes the guidelines and procedures on the issuance of cardboard Taxpayer Identification Number (TIN) cardMay 8, 2002View
RMO No. 09-2002Renames the Alphanumeric Tax Codes (ATC) of Revenue Sources for Proper Classification of TaxesMay 6, 2002View
RMO No. 08-2002Prescribes the "No Smoking" rule within BIR office premises and the imposition of sanctions for violation of the ruleApr 25, 2002View
RMO No. 07-2002Prescribes the revised office codes pursuant to Executive Order No. 306Apr 24, 2002View
RMO No. 06-2002Prescribes the administrative sanctions for non-attendance at the weekly flag ceremonyApr 24, 2002View
RMO No. 05-2002Prescribes the guidelines and procedures in the adoption of Electronic Filing and Payment System (EFPS)Apr 15, 2002View