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. 62-98Prescribes the guidelines in the submission of report of all availments of compromise settlements pursuant to RMO No. 45-98Jul 13, 1998View
RMO No. 61-98Prescribes the guidelines and procedures for the conduct of joint and coordinated examination of interrelated taxpayers covering all internal revenue taxes for taxable year 1997 and uninvestigated prior yearsJul 8, 1998View
RMO No. 60-98Prescribes the policies and procedures for the conduct of the annual search for Model Employee at the National and Regional Office levelsJul 6, 1998View
RMO No. 59-98Suspends the tax audit of taxpayers until further notice from the CommissionerJul 6, 1998View
RMO No. 58-98Prescribes the policies, guidelines and contest mechanics for the Search for 1998 BIR Tax WizardsJun 29, 1998View
RMO No. 57-98Prescribes the guidelines and procedures to ensure the availability of BIR Forms during mass rollout of the Integrated Tax System and Internal Administrative SystemJun 25, 1998View
RMO No. 56-98Amends RMO No. 22-98 relative to the preparation and monitoring of report on the number of registered taxpayers and stop-filersJun 25, 1998View
RMO No. 55-98Identifies the various reports required to be submitted to the Internal Affairs ServiceJun 25, 1998View
RMO No. 54-98Prescribes the registration requirements to be submitted by taxpayers relative to: a) registration of new taxpayer; b) registration of cash machines; c) securing authority to print receipts and invoices; d) stamping of receipts and invoices; e) stamping of manual/bond books of accounts; and f) securing permit to use loose-leaf/computerized books of accounts/invoices and receiptsJun 25, 1998View
RMO No. 53-98Prescribes the documents required for submission by a taxpayer upon audit of his tax liabilitiesJun 25, 1998View
RMO No. 52-98Prescribes the policies and procedures on the selection of winners for the 1998 Model Office Awards in the National and Regional Offices of the BIRJun 25, 1998View
RMO No. 51-98Prescribes the additional policies and guidelines relative to the granting of honoraria from TCP funds under RMO No. 16-98Jun 24, 1998View
RMO No. 50-98Implements the updated Code of Conduct for BIR officers and employeesJun 16, 1998View
RMO No. 49-98Prescribes the policies and procedures on the Benefits Realization Review of Enhancements under the BIR Tax Computerization Project (TCP)Jun 16, 1998View
RMO No. 48-98Integrates all common procedural problems and solutions during pilot rolloutsJun 10, 1998View
RMO No. 47-98Prescribes the policies and guidelines on the use of the Taxpayer Record Update (TRU) ManualJun 4, 1998View
RMO No. 46-98Amends RMO No.73-94 by revising the format and procedures in the preparation of the "Report on Drastic Changes in Collection Performance" (BIR Form No. 1771)Jun 3, 1998View
RMO No. 45-98Prescribes the policies, guidelines and procedures on the availment of compromise and/or abatement of tax liabilities for assessment notices issued on or before April 30,1998Jun 3, 1998View
RMO No. 44-98Prescribes the policies and procedures relative to the security requirements of BIR in the technical computing environmentJun 1, 1998View
RMO No. 43-98Establishes the SPIRIT Mass Roll-Out Manual as the reference document concerning guidelines and procedures pertaining to the mass roll-out of the Integrated Tax System at different BIR offices.May 28, 1998View
RMO No. 42-98Prescribes the policies, guidelines and procedures on the processing of payment data from Accredited Agent Banks (AABs) under non- computerized RDOsMay 28, 1998View
RMO No. 41-98Specifies that only the Chief or Assistant Chief of the Division is authorized to sign the Requisition and Issue Voucher (RIV-Gen. Form No. 3) in requesting accountable formsMay 22, 1998View
RMO No. 40-98Prescribes the guidelines and procedures in the handling of Taxpayer Record Update validation and upload of suspense recordsMay 18, 1998View
RMO No. 39-98Creates an Inspection and Acceptance Committee in every Revenue Data CenterMay 18, 1998View
RMO No. 38-98Amends RMO No.11-98 by extending the period for the investigation of Value-Added Tax returns from 30 to 60 daysMay 4, 1998View