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Showing 1,387 results: Memorandum Orders

BIR issuances
No. of Issuance	Subject	Date of Issue	Action
RMO No. 63-99	Prescribes the adoption of arm's length bargaining standard in the determination of taxable income on inter-company loans or advances	Aug 13, 1999	View
RMO No. 62-99	Prescribes the procedures in the review and reporting of cases; preparation, approval and release of pre-assessment notices, assessment notices and demand letters; and the preparation of BIR Form No. 40, for all cases under the Enforcement Service, including Special Teams	Jul 28, 1999	View
RMO No. 61-99	Prescribes the guidelines and procedures on the transmittal of BIR Forms 1700 (Annual Income Tax Return for Individuals Earning Purely Compensation)	Jul 19, 1999	View
RMO No. 60-99	Extends the period for the payment of additional tax to meet the minimum amount prescribed under RR No. 2-99 to qualify for immunity from audit of 1998 Income, VAT and Percentage Tax returns	Jul 16, 1999	View
RMO No. 59-99	Prescribes the policies, guidelines and procedures on the maintenance of various Integrated Tax System (ITS) Codes Tables	Jul 16, 1999	View
RMO No. 58-99	Amends RMO No. 21-99 relative to the functions of the Makati Data Center and the devolved functions in document processing for RDO Nos. 47,48,49 and 50	Jul 14, 1999	View
RMO No. 57-99	Amends RMO No. 33-99 regarding the issuance of Tax Verification Notices and clarifies certain provisions relative to the cases to be issued TVNs, among others	Jul 14, 1999	View
RMO No. 56-99	Exempts the Special Teams under the Enforcement Service from the mandatory reporting requirements and revalidation of Letters of Authority for cases under investigation prescribed under RMO Nos. 53-98 and 38-88	Jul 14, 1999	View
RMO No. 55-99	Prescribes the procedures and documentary requirements in the importation of articles subject to Excise Tax, as well as the raw materials and apparatus or mechanical contrivances specially used for the manufacture thereof	Jul 12, 1999	View
RMO No. 54-99	Prescribes the policies and guidelines in the requisition and procurement of equipment and semi-expendable property	Jul 9, 1999	View
RMO No. 53-99	Amends RMO No. 6-95 relative to the implementation of a three-shift working day	Jul 9, 1999	View
RMO No. 52-99	Amends and clarifies the procedures for the processing of income tax returns and refundable tax returns	Jul 9, 1999	View
RMO No. 51-99	Prescribes the guidelines and procedures for the conduct of the 1999 Search for Model Employees	Jul 6, 1999	View
RMO No. 50-99	Extends the conduct of joint and coordinated examination of interrelated taxpayers and audit of banks, insurance and other financial intermediaries until September 30, 1999	Jun 30, 1999	View
RMO No. 49-99	Prescribes the policies, guidelines and mechanics for the conduct of the Search for the 1999 BIR Tax Wizards	Jun 29, 1999	View
RMO No. 48-99	Amends RMO No. 66-98 relative to the processing and monitoring of tax payments from insurance companies	Jun 23, 1999	View
RMO No. 47-99	Revises RMO No.29-99 relative to the preparation and publication of the BIR Monitor	Jun 22, 1999	View
RMO No. 46-99	Prescribes the procedures to be followed in the event that taxpayer information are incomplete/incorrect or cannot be found in the ITS database	Jun 22, 1999	View
RMO No. 45-99	Requires that all pages of rulings or decisions issued by the Office of the Commissioner of Internal Revenue or Deputy Commissioner (DCIR) for Legal and Enforcement Group (LEG) must bear the initial of the DCIR – LEG, as well as contain the dry seal of the issuing office	Jun 21, 1999	View
RMO No. 44-99	Prescribes the policies and procedures for the mandatory return of adopted taxpayers to their home Revenue District Offices	Jun 15, 1999	View
RMO No. 43-99	Delegates to the Assistant Commissioner, Collection Service the authority to sign ITS-generated Assessment Notices for large taxpayers	Jun 3, 1999	View
RMO No. 42-99	Delegates the authority of the Commissioner of Internal Revenue to verify or certify pleadings to be filed in court by the BIR to the Deputy Commissioner, Legal and Enforcement Group, in the absence of the Commissioner	May 24, 1999	View
RMO No. 41-99	Circularizes the text of Memorandum Circular No. 6 of the Civil Service Commission which expands the coverage of special leave privileges	May 24, 1999	View
RMO No. 40-99	Institutionalizes the raffle of sales invoices and receipts now dubbed as "Humingi ng Resibo, Milyun-milyon ang Panalo"	May 18, 1999	View
RMO No. 39-99	Amends RMO No. 31-99 relative to the signatories of checks drawn against Regional Bank Accounts maintained with Government Depositary Banks	May 12, 1999	View