BIR Library
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Showing 1,387 results: Memorandum Orders
| No. of Issuance | Subject | Date of Issue | Action |
|---|---|---|---|
| RMO No. 04-2002 | Prescribes the policies, guidelines and procedures in the implementation of Taxpayer Account Management Program (TAMP), amending further certain provisions of RMO 22-2000, as amended, affecting the Returns Compliance System (RCS) and the Total Registration Database Clean-up under the ITS Sustainability for Operations Project | Apr 4, 2002 | View |
| RMO No. 03-2002 | Amends RMO No. 27-2002 by defining the new composition of the Committee on Disposal of Accountable Forms in the National Office | Mar 19, 2002 | View |
| RMO No. 02-2002 | Renames the Alphanumeric Tax Codes of certain revenue sources for proper classification of taxes | Feb 19, 2002 | View |
| RMO No. 01-2002 | Renames and creates the Alphanumeric Tax Codes of Withholding, Value-Added and Percentage Taxes | Feb 18, 2002 | View |
| RMO No. 35-2001 | Suspends the conduct of tax audit, examination, investigation and/or verification of taxpayers' books of accounts and records effective December 18, 2001 up to January 15, 2002 | Dec 21, 2001 | View |
| RMO No. 33-2001 | Prescribes the new policies, guidelines and procedures for the grant and revocation of access to identified ITS users | Dec 5, 2001 | View |
| RMO No. 32-2001 | Prescribes the guidelines on the monitoring of the basis of properties transferred and shares of stock received, as well as revises and updates the requirements and conditions precedent to the non-recognition of gain or loss in the said transactions, among others | Dec 5, 2001 | View |
| RMO No. 31-2001 | Prescribes the guidelines and procedures for the remote printing of report (list of Accounts Receivable cases) and other related A/R correspondences from Makati Data Center/Revenue Data Centers to the computerized RDOs | Nov 29, 2001 | View |
| RMO No. 30-2001 | Revises the policies, guidelines and procedures in the processing of application for bank accreditation; renewal of accreditation and disaccreditation of Authorized Agent Banks (AABs); AABs merger/buy-out; change of names and/or addresses; monitoring of performance and evaluation of AABs; and imposition of penalties on AABs' violations and settlement of unremitted collection | Nov 26, 2001 | View |
| RMO No. 29-2001 | Defines the new composition of the Inspection and Acceptance Committee in the National Office | Nov 13, 2001 | View |
| RMO No. 28-2001 | Prescribes the guidelines and procedures in the reconciliation of collections and remittances of Authorized Agent Banks at the Revenue District Office level | Oct 26, 2001 | View |
| RMO No. 27-2001 | Amends the policies and procedures for the processing and monitoring of Withholding Tax payments from National Government Agencies | Oct 25, 2001 | View |
| RMO No. 26-2001 | Amends the procedures in the review and reporting of tax fraud cases recommended for criminal prosecution | Oct 24, 2001 | View |
| RMO No. 25-2001 | Clarifies the procedures on the receipt, processing, control, transmittal and collection of returned/dishonored checks received through Accredited Agent Banks | Oct 23, 2001 | View |
| RMO No. 24-2001 | Revises the regional allocation of the BIR collection goal for CY 2001 which was reduced from P408,058 M to P388,058 M | Oct 9, 2001 | View |
| RMO No. 23-2001 | Creates new Alphanumeric Tax Codes of revenue sources for final withholding tax | Oct 8, 2001 | View |
| RMO No. 22-2001 | Prescribes the guidelines and procedures in the exercise of the power of the Commissioner of Internal Revenue to compromise taxes | Oct 5, 2001 | View |
| RMO No. 21-2001 | Prescribes the guidelines and procedures in the availment of the Voluntary Assessment Program | Sep 13, 2001 | View |
| RMO No. 20-2001 | Creates new Alphanumeric Tax Code on taxes collected through the Voluntary Assessment Program | Sep 5, 2001 | View |
| RMO No. 19-2001 | Renames the Alphanumeric Tax Codes for PEZA registered enterprises | Aug 30, 2001 | View |
| RMO No. 18-2001 | Renames the Alphanumeric Tax Codes (ATCs) for Percentage Tax on winnings and prizes withheld by race track operators | Jul 19, 2001 | View |
| RMO No. 17-2001 | Creates new Alphanumeric Tax Codes (ATCs) for marginal income earners and for other income earnings not otherwise classified as compensation or business income or income derived from the practice of profession | Jul 19, 2001 | View |
| RMO No. 16-2001 | Extends until December 31, 2002 the use of the Alphanumeric Tax Codes (ATCs) created pursuant to RMO No. 28-2000 for certain taxes due from the services of stock, real estate, commercial and immigration brokers | Jul 19, 2001 | View |
| RMO No. 15-2001 | Prescribes the policies, guidelines and procedures in the use of on-line electronic Documentary Stamp Tax (DST) metering machine | Jul 19, 2001 | View |
| RMO No. 14-2001 | Prescribes the guidelines and procedures in maintaining the records of accountabilities of revenue officers and employees on issued and transferred furniture, equipment, vehicle and other semi-expendable properties | Jul 11, 2001 | View |