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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. 46-2000Prescribes the audit policies and procedures in the investigation of internal revenue tax liabilities of enterprises registered with the Philippine Export Zone AuthorityOct 23, 2000View
RMO No. 45-2000Prescribes the policies, guidelines and procedures governing the grant of study leave for BIR personnelOct 23, 2000View
RMO No. 44-2000Prescribes the policies and guidelines on the use of the location, department and job codes tables for the Human Resource Management Information System and the Financial Management Information SystemOct 23, 2000View
RMO No. 43-2000Prescribes the policies and guidelines to establish a credible and standardized Performance Evaluation System for the BIROct 23, 2000View
RMO No. 42-2000Prescribes the policies and procedures in the intensification of collection/settlement of delinquent accounts and disputed assessments through compromise settlementSep 26, 2000View
RMO No. 40-2000Prescribes the policies, guidelines and procedures on the processing of Taxpayers' Record Update Phase II data for non-computerized Revenue District OfficesSep 25, 2000View
RMO No. 41-2000Prescribes the guidelines and procedures in the conversion of accounts receivable cases for the Integrated Tax SystemSep 13, 2000View
RMO No. 39-2000Prescribes the policies and guidelines on data purification of registration, return and payment information of top taxpayersSep 13, 2000View
RMO No. 38-2000Prescribes the guidelines and procedures in the conversion of accounts receivable cases for the Integrated Tax SystemSep 13, 2000View
RMO No. 37-2000Prescribes the guidelines and procedures in the computation of the share of Local Government Units in the 2% Special Privilege Taxes collected by the BIR from Mini-Hydroelectric Power DevelopersSep 8, 2000View
RMO No. 36-2000Prescribes an Office Audit Program in the Assessment Division of Regional OfficesAug 30, 2000View
RMO No. 35-2000Prescribes the policies and guidelines in classifying Information Technology equipment as obsolete and/or unserviceableAug 30, 2000View
RMO No. 34-2000Extends the deadline for the filing of the Annual Information Return (BIR Form 1703) covering the taxable year 1999 from April 15 to October 31, 2000Aug 29, 2000View
RMO No. 33-2000Establishes the policies and procedures in the processing and issuance of ITS-Generated Assessment Notice arising from return information discrepancy, late filing of tax return or non-payment/underpayment of taxAug 22, 2000View
RMO No. 32-2000Prescribes the guidelines and procedures in the receiving, retrieval, processing and storage of tax returns in the Revenue District and Regional OfficesAug 22, 2000View
RMO No. 31-2000Prescribes the revised office codes for BIR offices and the guidelines for its proper useAug 17, 2000View
RMO No. 30-2000Prescribes the Year 2000 Audit Program for Excise TaxpayersAug 17, 2000View
RMO No. 29-2000Prescribes the policies and guidelines on the use and maintenance of the BIR E-mail and Internet Browsing facilitiesAug 17, 2000View
RMO No. 28-2000Creates a new Alphanumeric Tax Codes (ATCs) of revenue sources for proper classification of taxesAug 17, 2000View
RMO No. 27-2000Defines the new composition of the Committee on Disposal of Specialized Accountable Forms in the National OfficeAug 7, 2000View
RMO No. 26-2000Prescribes the policies and procedures in the conduct of written qualifying examinations for Revenue Officers (Assessment and Enforcement) who may be assigned in the Makati Large Taxpayers District OfficeAug 4, 2000View
RMO No. 25-2000Creates a Task Force to gather information and statistical data on certain industries for use of the Congressional Sub-Committee Hearing on Ways and Means in Aid of LegislationAug 4, 2000View
RMO No. 24-2000Prescribes the Year 2000 Audit Program for Revenue District OfficesAug 4, 2000View
RMO No. 23-2000Prescribes the policies and guidelines in the preparation and submission of reports required by the Taxpayer Assistance ServiceAug 3, 2000View
RMO No. 22-2000Prescribes the policies, guidelines and procedures for the stop-filer capability rollout for computerized RDOsAug 3, 2000View