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.

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Showing 1,387 results: Memorandum Orders

BIR issuances
No. of Issuance Subject Date of Issue Action
RMO No. 87-98Prescribes the policies and procedures for the preparation and submission of the 1999 Work Plan of ActivitiesDec 7, 1998View
RMO No. 86-98Prescribes the policies relative to the payment of national internal revenue taxes in the form of Tax Credit CertificateNov 23, 1998View
RMO No. 84-98Prescribes the policies and mechanics for the raffle of sales invoices and receipts under the "Humingi ng Resibo, Manalo ng Libo-Libo, Part II" raffle promoNov 18, 1998View
RMO No. 83-98Prescribes the policies and procedures for the implementation of an Automated Database for Documentary Stamps Metering Machine with EncryptionNov 17, 1998View
RMO No. 82-98Prescribes the policies, guidelines and procedures on the availment of the three-day Centennial Leave by revenue officials and employeesNov 17, 1998View
RMO No. 85-98Amends RMO NO. 21-94 by defining the new composition of the Committee on Disposal of Specialized Accountable Forms in the National OfficeNov 13, 1998View
RMO No. 81-98Prescribes the policies and guidelines on the use and maintenance of the BIR internet facilitiesNov 12, 1998View
RMO No. 80-98Prescribes the policies and procedures on the transmittal and centralized processing of the Annual Information Return on Income Tax Withheld on Compensation, Expanded and Final Withholding Taxes (BIR Form No. 1743-IR or 1604) and the monthly Remittance Return of Internal Revenue Taxes on Government Money Payments (BIR Form No. 750AV or 1600)Nov 9, 1998View
RMO No. 79-98Prescribes the policies and procedures for the monitoring of taxes arising from land transferOct 16, 1998View
RMO No. 78-98Prescribes the guidelines relative to the issuance of medical certificate for leave purposesOct 15, 1998View
RMO No. 77-98Prescribes the guidelines and procedures on the issuance and utilization of the Oil Firms' Reimbursement Certificate and Reimbursement Certificate – Tax Debit MemoOct 14, 1998View
RMO No. 76-98Designates officials authorized to sign Warrants of Distraint and Levy/Garnishment and the lifting of the Notice of the Tax Liens and cancellation of the Writ of Garnishment and Authority to Cancel AssessmentOct 8, 1998View
RMO No. 75-98Lifts the ban on the investigation of the top twenty (20) taxpayers in the Revenue District OfficesOct 6, 1998View
RMO No. 74-98Amends pertinent portions of RMO Nos. 69-98 and 54-97 relative to the issuance of Authority to Print Sales Invoices and Receipts during systems non-availability and the issuance of Audit Notice/Letter of AuthorityOct 5, 1998View
RMO No. 73-98Prescribes the procedures for the processing of claims for value-added tax credit/refund by exempt/non-VATregistered taxpayers in the computerized RDOs.Sep 30, 1998View
RMO No. 72-98Revises the format and procedures relative to the preparation of the Monthly Report on the Registration and Remittance of Withholding Taxes (BIR Form W-7) and Accomplishment Report on Pre-Audited Withholding Tax Returns (BIR Form W-8)Sep 29, 1998View
RMO No. 71-98Clarifies the delineation of functions between the Enforcement Service and the Assessment ServiceSep 28, 1998View
RMO No. 70-98Amends RMO NO. 14-98 by identifying the government officials designated as withholding agentsSep 10, 1998View
RMO No. 69-98Prescribes the Implementation of interim measures in all ITS pilot RDOs relative to the issuance of Authority to Print Sales Invoices and Receipts and issuance of Audit NoticesSep 8, 1998View
RMO No. 68-98Prescribes the implementation of Oplan Accounts Receivable as well as specifies the composition, duties and functions of the Task Force created for that purposeSep 4, 1998View
RMO No. 67-98Amends RMO No. 27-97 by clarifying the process in the maintenance of Codes Tables and defining further the roles and responsibilities of concerned officesAug 28, 1998View
RMO No. 66-98Prescribes the policies and procedures for the processing and monitoring of tax payments due from insurance companiesAug 25, 1998View
RMO No. 65-98Prescribes the policies and guidelines on the use of the Security and Access Kit and the Security and Access Technical HandbookAug 18, 1998View
RMO No. 64-98Prescribes the guidelines and instructions relative to the submission of inventories of pending cases/dockets and other reports in relation to the suspension of audit/investigation pursuant to RMO No. 59-98Jul 14, 1998View
RMO No. 63-98Prescribes the use of BIR Form No. 1601 (formerly Form 1743W) in the remittance of taxes on fringe benefits in computerized and non-computerized RDOsJul 13, 1998View