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.

AllRevenue RegulationsMemorandum CircularsMemorandum OrdersAdvisories (coming soon)Rulings (coming soon)Court Cases (coming soon)
Clear filters

Showing 1,387 results: Memorandum Orders

BIR issuances
No. of Issuance Subject Date of Issue Action
RMO No. 13-99Prescribes the policies, guidelines and procedures for the Payment Capability Rollout in the Revenue Data CentersFeb 23, 1999View
RMO No. 12-99Prescribes the policies and procedures for the preparation and submission of the monthly Accomplishment Report relative to the implementation of the 1999 BIR Programs prescribed in RMO No. 87-98Feb 23, 1999View
RMO No. 11-99Suspends the conduct of all tax examinations and verification of taxpayers' records and other transactions effective March 1, 1999 until April 16, 1999Feb 18, 1999View
RMO No. 10-99Prescribes the guidelines and procedures in the implementation of Revenue Regulations No. 2-99 relative to the availment of immunity from audit and investigation of Income Tax, VAT and Percentage Tax returns filed for taxable year 1998 granted under the ERAP ProgramFeb 18, 1999View
RMO No. 09-99Creates the Regional Audit Team (RIAT) which will conduct audit and spot-check of cash and non-cash accountabilities of Revenue Collection/Accountable Officers and other property accountabilities of revenue personnel in the regionFeb 9, 1999View
RMO No. 08-99Prescribes the preparation and submission of the Annual Procurement Program by all heads of offices and projectsJan 27, 1999View
RMO No. 07-99Expands the coverage of audit by the Special Team on Banks, Insurance and Financial Intermediaries to include the audit of all pre-need companies for taxable year 1997 and unverified prior yearsJan 27, 1999View
RMO No. 06-99Establishes a training concept which will be the basis for the training development and delivery system of the Bureau of Internal RevenueJan 25, 1999View
RMO No. 05-99Directs users to log off unnecessary connections to the Bureau's servers and requires all employees to take all necessary precautions to ensure the security of logged on sessionsJan 12, 1999View
RMO No. 04-99Prescribes the policies and procedures for the processing and monitoring of commercial and universal banks' tax liabilitiesJan 8, 1999View
RMO No. 03-99Prescribes the guidelines and procedures in the implementation of TRU Phase I pre-upload validation at the Revenue District OfficesJan 5, 1999View
RMO No. 02-99Prescribes the use of the numbered and reformatted Access and Document Change Notice Request FormsJan 4, 1999View
RMO No. 01-99Prescribes the guidelines and procedures for the transmittal to computerized Revenue District Offices of duplicate copies of all tax returns received by the Revenue Data CentersJan 4, 1999View
RMO No. 99-98Prescribes the procedures for the filing of excise tax returns and payment of excise taxes on petroleum products, including the use of Reimbursement Certificates-Tax Debit Memo in the payment of said taxesDec 29, 1998View
RMO No. 98-98Prescribes the guidelines and procedures for the acceptance and payment of deliverables under the BIR-Development Academy of the Philippines (DAP) Change Management Assistance Program (CMAP)Dec 23, 1998View
RMO No. 97-98Extends up to June 30,1999 RSO NOS. 673-98 and 697-98 relative to the conduct of joint and coordinated examination of interrelated taxpayers, and audit of banks, insurance companies and other financial intermediaries for taxable year 1997 and uninvestigated prior yearsDec 21, 1998View
RMO No. 96-98Delegates the authority to sign contractual appointments for the Information Systems Group to the designated Officer-in-Charge of the Information Systems GroupDec 18, 1998View
RMO No. 95-98Sets the revenue target of the BIR for CY 1999Dec 17, 1998View
RMO No. 94-98Amends certain portions of RMO No. 16-97, RMO No. 29-96 and RMO No. 62-94 by revising the policies and procedures on the acceptance of BIR Tax Computerization Project (TCP) deliverables and the designation of signatories of TCP documents and invoicesDec 15, 1998View
RMO No. 93-98Prescribes the guidelines and the feedback/monitoring mechanism for the establishment of Taxpayers’ Service Counter in frontline offices of the BIRDec 14, 1998View
RMO No. 92-98Implements the policies, guidelines and Integrated Tax System (ITS) transition procedures for the implementation of Revenue Regulation No. 8-98Dec 14, 1998View
RMO No. 91-98Suspends all field operations of the BIR relative to examination and clarification of taxpayer’s record and other transactions effective December 16,1998 until January 11,1999Dec 11, 1998View
RMO No. 90-98Prescribes the payment of printing costs of BIR labels for wines, spirits and other alcohol products being charged by the authorized printerDec 11, 1998View
RMO No. 89-98Amends pertinent provisions relative to the raffle of sales invoices and receipts under the "Humingi ng Resibo, Manalo ng Libo-libo, Part 2" raffle promoDec 9, 1998View
RMO No. 88-98Delegates the authority of approving Certification by Procurement Officer on the unavailability of suitable substitutes of exclusively manufactured or distributed supplies/materialsDec 9, 1998View