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Showing 1,387 results: Memorandum Orders

BIR issuances
No. of Issuance Subject Date of Issue Action
RMO No. 28-2024Further amending Revenue Memorandum Order (RMO) No. 24-2007, as amended by RMO No. 22-2009, on the preparation, consolidation and monitoring of BIR Form No. 1770 (Comparative Monthly Summary of Tax Returns/Payment Forms Filed) and its prescribed formatJul 11, 2024View
RMO No. 27-2024Providing guidelines, policies and procedures in the processing of claims for credit/refund of taxes erroneously or illegally received or collected or penalties imposed without authority pursuant to Section 204(C), in relation to Section 229 of the National Internal Revenue Code of 1997, as Amended (Tax Code), except those under the authority and jurisdiction of the Legal GroupJul 3, 2024View
RMO No. 26-2024Amending certain provisions of RMO No. 16-2023, prescribing supplemental guidelines and procedures on the implementation of RMO No. 40-2022Jul 3, 2024View
RMO No. 25-2024Providing guidelines, policies and procedures in the processing of claims for tax credit/refund of excess/unutilized creditable withholding taxes on income pursuant to Section 76(C), in relation to Sections 204(C) and 229 of the National Internal Revenue Code of 1997, as Amended (Tax Code), except those under the authority and jurisdiction of the Legal GroupJul 3, 2024View
RMO No. 24-2024Prescribes the Operation Key Performance Indicators for CY 2024Jun 28, 2024View
RMO No. 23-2024Prescribes the guidelines, policies and procedures in the implementation of the risk-based approach in the verification and processing of Value-Added Tax (VAT) refund claims, as introduced in Republic Act No. 11976 (Ease of Paying Taxes Act).Jun 19, 2024View
RMO No. 22-2024Prescribes the Policies and Guidelines in the use of the BIR-issued Laptop Computers.Jun 14, 2024View
RMO No. 21-2024Updates the classification of Revenue District Offices.Jun 11, 2024View
RMO No. 20-2024Amends certain provisions of Revenue Memorandum Circular No. 37-2024, re: TIN inquiry thru Electronic Mail (eMail)May 29, 2024View
RMO No. 19-2024Requests data or information and/or representatives by the Legal and Legislative Division from other BIR offices in relation to Congressional/Senate hearings, agency meetings and othersMay 29, 2024View
RMO No. 18-2024Modifies Alphanumeric Tax Code for Creditable Withholding Tax on certain income payments by joint ventures/consortiumsMay 28, 2024View
RMO No. 17-2024Amends certain provisions of Revenue Memorandum Order No. 6-2023.May 20, 2024View
RMO No. 16-2024Amends Revenue Memorandum Order No. 19-2006 regarding the guidelines and procedures for the processing of pending claims for tax credit/refund of Excise Tax paid on petroleum products.May 3, 2024View
RMO No. 15-2024Amends Revenue Memorandum Order No. 5-2022, as amended, on the establishment and implementation of the online Citizen/Client Satisfaction Survey (CCSS) for other BIR critical services under the online Survey Feedback System (Phase 2) Project.Apr 22, 2024View
RMO No. 14-2024Creates Alphanumeric Tax Code (ATC) for Creditable Withholding Tax on Certain Income Payments by Joint Ventures/Consortiums.Apr 12, 2024View
RMO No. 13-2024Prescribes the guidelines and procedures on the use of Application for Employment Tracking System (AETS).Apr 3, 2024View
RMO No. 12-2024Creates Alphanumeric Tax Code (ATC) for Final Withholding Tax on Gross Income Earned by Foreign Nationals Employed and Assigned in the Philippines by Offshore Gaming LicenseMar 25, 2024View
RMO No. 11-2024Prescribes the CY 2024 BIR collection goal allocation, by implementing office based on Medium-Term Revenue Program (MTRP)Mar 14, 2024View
RMO No. 10-2024Amends RMO No. 4-2017 pertaining to the inclusion of certain Special Allotment Release Order information in the Tax Subsidy Availment CertificateMar 13, 2024View
RMO No. 09-2024Standardizes the Use of Rollout Tools/TemplatesMar 6, 2024View
RMO No. 08-2024Prescribes the guidelines and procedures in the recording, updating and liquidation of forms accountability of Accountable Officers in the National Office and Regional OfficesMar 6, 2024View
RMO No. 07-2024Reconstitutes the Records Management Improvement Committee (RMIC) created under RMO No. 51-75Mar 5, 2024View
RMO No. 06-2024Prescribes the revised One-Time Transactions (ONETT) Customer Satisfaction Survey FormMar 5, 2024View
RMO No. 05-2024Prescribes the policies and procedures for the implementation of Multi-Factor Authentication (MFA) for Virtual Private Network (VPN) accessFeb 13, 2024View
RMO No. 04-2024Creates Alphanumeric Tax Code (ATC) for Creditable Withholding Tax on Gross Remittances made by electronic marketplace operators and digital financial services providers to sellers/merchantsFeb 5, 2024View