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. 52-2022Prescribes the amended guidelines on the review and validation of RDOs' accomplishments under the Taxpayer Awareness ProgramNov 25, 2022View
RMO No. 51-2022Prescribes the manner by which all documents and correspondences for signature by Commissioner Romeo D. Lumagui, Jr. shall be preparedNov 16, 2022View
RMO No. 50-2022Prescribes the policies, guidelines and procedures governing dropping from the rolls of revenue officials and employees for incurring unauthorized leave of absencesNov 15, 2022View
RMO No. 49-2022Further amends Revenue Memorandum Order (RMO) No. 46-2019, as amended by RMO No. 38-2020, on the prescribed date of submission of Monthly Report on Drastic Changes in Collection PerformanceNov 10, 2022View
RMO No. 48-2022Amends certain provisions of Revenue Memorandum Order No. 68-2016 and Revenue Memorandum Order No. 14-2019 relative to the Composition of the Human Resource Merit Promotion and Selection Board (HRMPSB) for first and second level positions thru the National Selection Board (NSB) and Regional Selection Board (RSB)Nov 9, 2022View
RMO No. 47-2022Prescribes the policies and guidelines in the implementation of flexible work arrangements in the Bureau of Internal RevenueNov 7, 2022View
RMO No. 46-2022Amends RMO No. 38-2009 relative to the adoption of the revised policies on the settlement of grievances in the Bureau of Internal Revenue.Nov 7, 2022View
RMO No. 45-2022Establishes and implements the Freedom of Information (FOI) Requests Feedback Survey pursuant to FOI Memorandum Circular No. 22-1 (published under RMC No. 73-2022)Oct 26, 2022View
RMO No. 44-2022Amends Annex A of RMO No. 25-2022 (BIR Operational Key Performance Indicators for the Revenue Regions, Large Taxpayers Service and Revenue District Offices)Oct 26, 2022View
RMO No. 43-2022Prescribes the policies, guidelines and procedures in the issuance and use of Notice to Issue Receipt/lnvoice (NIRI) pursuant to Revenue Regulations No. 10-2019Sep 29, 2022View
RMO No. 42-2022Prescribes the revised BIR Digital Transformation Roadmap 2020-2030Sep 29, 2022View
RMO No. 41-2022Discontinues the issuance of Tax Verification Notice for Estate Tax cases where the decedent has no registered businessSep 29, 2022View
RMO No. 40-2022Prescribes the guidelines and procedures in the conduct of enforcement operations, forfeiture and prosecution of cases relative to the unlicensed/illicit/unauthorized production, importation, trade sale or possession of articles subject to Excise Tax including raw materials, packages, cigarette paper, tipping paper, cigarette filter tips, ingredients, machinery, equipment, apparatus, mechanical contrivances, and removable fixture of any sort used for their production and the unlicensed/illicit/unauthorized use or possession of false, counterfeit, restored or altered BIR internal revenue stamps, labels or tagsSep 29, 2022View
RMO No. 39-2022Amends RMO No. 4-2018 relative to BIR Service Desk SystemSep 27, 2022View
RMO No. 38-2022Prescribes the criteria/conditions and guidelines on the reporting compliance for the grant of the FY 2022 Performance-Based Bonus (PBB) per Administrative Order No. 25 Inter-Agency Task Force Memorandum Circular (IATF-MC) No. 2022-1Sep 21, 2022View
RMO No. 37-2022Provides the policies and guidelines for the issuance of International Carriers Special CertificateSep 16, 2022View
RMO No. 36-2022Prescribes the guidelines and procedures on the acceptance of Information and Communications Technology (ICT) Systems/solutions to be donated by a third party developer/provider to the BIRSep 15, 2022View
RMO No. 35-2022Prescribes the use of standard templates on system advisory/notificationSep 1, 2022View
RMO No. 34-2022Prescribes the revised guidelines and procedures in the processing of Authorized Agent Bank's request for refund of over-remittance of tax collectionsSep 1, 2022View
RMO No. 33-2022Amends the FOI templates (Annex A, B and C) prescribed in Revenue Memorandum Order (RMO) No. 35-2021 relative to the Submission of Freedom of Information (FOI) ReportsJul 14, 2022View
RMO No. 32-2022Prescribes the manner by which all papers and correspondences for signature by Commissioner Lilia Catris Guillermo shall be preparedJul 5, 2022View
RMO No. 31-2022Prescribes the policies, guidelines and procedures in the accomplishment reporting on BIR Programs and ProjectsJun 15, 2022View
RMO No. 30-2022Amends RMO No. 16-2022 on the allocation of the CY 2022 BIR Collection Goal (By Implementing Office)Jun 9, 2022View
RMO No. 29-2022Prescribes the policies and guidelines in the conduct of public auction of distrained personal properties, seized/levied real properties and acquired personal and real assetsMay 26, 2022View
RMO No. 28-2022Prescribes the BIR’s Enhanced Program on Awards and Incentives for Service Excellence (Enhanced PRAISE)May 24, 2022View