2012 Revenue Memorandum Orders
No. of
Issuance
Subject Matter
Date of Issue
RMO No. 1- Prescribes the allocation of the CY 2012 BIR collection
2012
goal by implementing office
Digest | Full Text | Annexes
January 12,
2012
RMO No. 2- Streamlines the reportorial requirements of the
2012
Taxpayer Assistance Service
Digest | Full Text | Annex A
February 14,
2012
RMO No. 3- Reiterates the policies and guidelines relative to the
2012
acceptance of out-of-district Income Tax Returns for
Calendar Year 2011 filed by certain government
officials and employees
Digest | Full Text
March 28,
2012
RMO No. 5- Prescribes the revised guidelines, policies procedures
2012
in the conduct of performance benchmarking method,
amending for this purpose RMO No. 4-2006
Digest | Full Text | Excel File Annexes | Annex C
March 30,
2012
RMO No. 6- Prescribes the policies and guidelines for the
2012
physical/ocular inspection and supervision over the
destruction/disposal or verification of casualty loss in
cases wherein the inventories, machineries or
equipments applied for destruction or disposal are
located outside the territorial jurisdiction of Large
Taxpayers Office or Revenue District Office where the
taxpayer is registered
| Full Text
April 3, 2012
RMO No. 7- Amends certain provisions of RMO No. 45-2011,
2012
which prescribes the guidelines and procedures in the
conduct of pre-repair inspection and inspection and
acceptance of deliveries of goods and services in the
Bureau of Internal Revenue
| Full Text | Annex A | Annex A.1 | Annex A.2
April 3, 2012
RMO No. 8- Prescribes the reportorial requirements of the
2012
Financial Service
| Full Text | Annex A | SF 1-7 | SF 8-9, 17-19 | SF 10 |
SF 11-15 | SF 16
April 10, 2012
RMO No. 9- Prescribes the policies, guidelines and procedures in
April 12, 2012
2012
the placement of personnel pursuant to the approved
Notice of Organization, Staffing and Compensation
Action (NOSCA) relative to the BIR Rationalization Plan
under Executive Order No. 366
| Full Text
RMO No.
10-2012
Amends the manner and procedures in the
April 12, 2012
preparation of the Monthly Report of Registration and
Remittance of Withholding Taxes (BIR Form W-7) in
Revenue District Offices under Revenue Regions with
Documents Processing Division
| Full Text | Annex A | Annex B
2011 Revenue Memorandum Orders
No. of
Issuance
Subject Matter
Date of Issue
RMO No. 1- Prescribes the policies, guidelines and procedures in
2011
the implementation of decisions/orders on
administrative cases involving BIR official/employee
Digest | Full Text
January 6,
2011
RMO No. 2- Amends certain provisions of RMO No. 71-2010
2011
relative to the conversion of Accounts
Receivables/Delinquent Accounts into the Accounts
Receivables Conversion System
Digest | Full Text
January 7,
2011
RMO No. 3- Prescribes the CY 2011 Audit Criteria
2011
Digest | Full Text
February 1,
2011
RMO No. 4- Amends the Audit Criteria for Taxable Years 2009 and
2011
2010
Digest | Full Text
February 7,
2011
RMO No. 5- Revises the policies, guidelines and procedures in the
2011
preparation of the BIR Monitor
Digest | Full Text
February 7,
2011
RMO No. 6- Prescribes the guidelines and procedures in the
2011
preparation, publication and distribution of the BIR
Annual Report
Digest | Full Text | Annex A
February 15,
2011
RMO No. 7- Modifies the description of Alphanumeric Tax Code
2011
for Life Insurance Premiums
Digest | Full Text
February 21,
2011
RMO No. 8- Prescribes the guidelines and procedures on
2011
addressing the increasing demand for desktop
computers
Digest | Full Text | Annex A | Annex B
February 25,
2011
RMO No. 9- Prescribes the policies, guidelines and procedures in
2011
the use of official cellular phones and payment of
monthly billings
Digest | Full Text
February 28,
2011
RMO No.
10-2011
Prescribes the reportorial requirements of the
Administrative Service
Digest | Full Text | Annex A
March 11,
2011
RMO No.
11-2011
Prescribes the reportorial requirements of the Human
Resource Development Service
Digest | Full Text | Annex A | Annex B
March 17,
2011
RMO No.
12-2011
Prescribes the allocation of the CY 2011 BIR collection
goal by implementing office
Digest | Full Text | Annexes
March 17,
2011
RMO No.
13-2011
Amends certain provision of RMO No. 6-2010 relative
to the stamping of Income Tax Returns and the
attached audited Financial Statements, and the
number of copies of tax returns to be submitted and
filed
Digest | Full Text
March 17,
2011
RMO No.
14-2011
Establishes the Computer Assisted Audit Tools &
Techniques System (CAATTS) Laboratory
Digest | Full Text | Annex A | Annex A-1 | Process
Flow Diagram
March 18,
2011
RMO No.
15-2011
Allows the acceptance of Out-of-District Income Tax
Returns for CY 2010 filed by certain government
officials and employees
Digest | Full Text
March 18,
2011
RMO No.
16-2011
Prescribes the reports required by Policy and Planning
Service
Digest | Full Text | Annex A
March 31,
2011
RMO No.
17-2011
Amends the allocation of CY 2011 BIR collection goal
by implementing office
Digest | Full Text | Annexes
RMO No.
18-2011
Allows the acceptance of out-of-district Income Tax
April 15, 2011
Returns for CY 2010 filed on April 14 and 15, 2011 only
by individuals earning purely compensation income
Digest | Full Text
RMO No.
19-2011
Promulgates and implements the Revised Rules of
Procedure in the Investigation/Hearing of
Administrative Cases
Digest | Full Text | Annex A
May 16, 2011
RMO No.
20-2011
Revises the format of the Monthly Report on
Registration and Remittance of Withholding Taxes
(BIR Form W-7) and the manner and procedures of its
preparation
Digest | Full Text | Annex A | Annex B | Annex C
May 31, 2011
April 4, 2011
RMO No.
21-2011
Amends the policies, guidelines and procedures in
reporting, recording and monitoring of attendance of
revenue officials and employees
Digest | Full Text | Annex A
May 31, 2011
RMO No.
22-2011
Amends the Audit Criteria for Taxable Years 2009 and
2010
Digest | Full Text
June 1, 2011
RMO No.
23-2011
Defines the BIR Strategy Roadmap, Vision and Mission
Statements
Digest | Full Text
June 6, 2011
RMO No.
24-2011
Streamlines the reportorial requirements of the
Collection Service
Digest | Full Text | Attachment1 | Attachment2 |
Attachment3
June 6, 2011
RMO No.
25-2011
Prescribes the policies, guidelines and procedures in
the issuance of certifications and the
acceptance/encoding/ posting/remittance of
certification fees and the corresponding Documentary
Stamp Taxes collected by designated/ authorized
Revenue Collection Officers, Collection Agents and
Special Revenue Collecting Officers
Digest | Full Text | Annex A
June 6, 2011
RMO No.
26-2011
Prescribes the guidelines in the tax treatment of
separation benefits received by officials and
employees on account of their separation from
employment due to death, sickness or other physical
disability and the issuance of Certificate of Tax
Exemption from Income Tax and from withholding
Tax
Digest | Full Text | Annex A | Annex B | Annex C |
Annex D | Annex E | Annex F
June 13, 2011
RMO No.
27-2011
Amends certain provisions of RMO No. 11-2011
relative to the reportorial requirements of the Human
Resource Development Service
Digest | Full Text | Annex A
July 1, 2011
RMO No.
28-2011
Prescribes the policies, guidelines and procedures in
the distribution and use of “Lens Key” relative to the
implementation of RR No. 7-2009 on the Electronic
Documentary Stamp Tax (eDST) system
Digest | Full Text | Annex A | Annex B | Annex C
July 1, 2011
RMO No.
29-2011
Streamlines the reports required for submission to the
Assessment Service
Digest | Full Text | Annex A | Annexes A1-A7 |
Annexes A8-A21 | Annex B
July 7, 2011
RMO No.
30-2011
Prescribes the BIR Strategic Plan for CY 2011-2016
Digest | Full Text | Annex A
July 19, 2011
RMO No.
31-2011
Prescribes the Agency Level Key Performance
Indicators for CY 2011-2016
Digest | Full Text | Annex A
July 27, 2011
RMO No.
32-2011
Prescribes the guidelines in the preparation of
minutes of staff meeting of Regional Offices
Digest | Full Text | Annex A
September 8,
2011
RMO No.
33-2011
Prescribes the reportorial requirements of the
Information Planning and Quality Service
Digest | Full Text | Annex A
September
16, 2011
RMO No.
34-2011
Prescribes the assigned office codes for the newlycreated and split offices of the BIR
Digest | Full Text
September
22, 2011
RMO No.
35-2011
Re-classifies the Revenue District Offices (RDOs)
Digest | Full Text | Annex A
September
23, 2011
RMO No.
36-2011
Amends certain provisions of RMO No. 26-2011 re:
guidelines in the tax treatment of separation benefits
received by officials and employees on account of
their separation from employment due to death,
sickness or other physical disability and the issuance
of Certificate of Tax Exemption from Income Tax and
from the Withholding Tax
Digest | Full Text
September
28, 2011
RMO No.
37-2011
Prescribes the guidelines in the processing of Tax
Debit Memo applications
Digest | Full Text
October 3,
2011
RMO No.
38-2011
Prescribes the guidelines and procedures in the
implementation and compliance with issued Revenue
Travel Assignment Orders/Revenue Special Orders
covering transfer/re-assignment of personnel
Digest | Full Text | Annexes A-C | Annex D | Annexes
E-F
October 6,
2011
RMO No.
39-2011
Amends pertinent provisions of RMO No. 38-2011
relative to the guidelines and procedures in the
implementation and compliance with issued Revenue
Travel Assignment Orders/Revenue Special Orders
covering transfer/reassignment of personnel
Digest | Full Text
October 28,
2011
RMO No.
40-2011
Amends portion of Annex A as attachment to RMO
No. 31-2011, which prescribed the Agency Level Key
Performance Indicators
Digest | Full Text
November 8,
2011
RMO No.
41-2011
Consolidates and enhances the guidelines and
procedures in identifying, handling, closing and
monitoring of real/actual and invalid stop-filer cases
Digest | Full Text | Excel File Annexes | Annex C-1 & C2 | Annex D & H | Annex K-1 | Annex K-2 | Annex K-3
November
23, 2011
RMO No.
42-2011
Amends certain provisions of RMO Nos. 11-2008 and
30-2001, which prescribes the criteria to comply with
and the required documents to be submitted by the
banks applying to be a BIR Authorized Agent Bank
Digest | Full Text
November
29, 2011
RMO No.
43-2011
Amends Section IV.A.1.a of RMO No. 25-2011 relative
to the policies, guidelines and procedures in the
issuance of certifications and the
acceptance/encoding/posting/remittance of
Certification Fees and the corresponding
Documentary Stamp Taxes collected by
designated/authorized Revenue Collection Officers,
Collection Agents and Special Revenue Collecting
Officers
Digest | Full Text | Annex A
December 7,
2011
RMO No.
44-2011
Prescribes the reports required by Information
Systems Operations Service and declares certain
reports as obsolete
Digest | Full Text | Annex | Annex A1-Annex A9
December 14,
2011
RMO No.
45-2011
Prescribes the guidelines and procedures in the
conduct of pre-repair inspection and inspection and
acceptance of deliveries of goods and services in
the BIR
Digest | Full Text | Annex A | Annex B | Annex C |
Annex D
December 21,
2011
RMO No.
46-2011
Prescribes the policies, guidelines and procedures in
the filing of confidential information, investigation of
cases arising therefrom and processing of claims for
reward, in relation to the implementation of RR No.
16-2010
Digest | Full Text
December 22,
2011
RMO No.
47-2011
Prescribes the reportorial requirements of the Large
Taxpayers Service
Digest | Full Text | Annex A
December 26,
2011
RMO No.
48-2011
Creates the Alphanumeric Tax Code (ATC) of certain
income payments subject to Expanded Withholding
Tax
Digest | Full Text
December 26,
2011
2010 Revenue Memorandum Orders
No. of
Issuance
Subject Matter
Date of Issue
RMO No. 1- Prescribes the policies and guidelines for the conduct
2010
of conferences and meetings
Digest | Full Text
January 4,
2010
RMO No. 2- Amends certain provisions of RMO No. 4-2007, as
2010
amended, relative to the limitation on the amount
and period of acceptance of income and other tax
payments by Revenue Collection Officers in areas
where there are Authorized Agent Banks
Digest | Full Text
January 8,
2010
RMO No. 3- Prescribes the use and display of the “Making the
2010
Public Know” theme and logo of the BIR for 2010
Digest | Full Text
January 18,
2010
RMO No. 4- Implements the 2010 Public Assistance and
2010
Awareness Campaign (PAAC) strategies and activities
Digest | Full Text
January 19,
2010
RMO No. 5- Implements the "No Noon Break" work schedule and
2010
24/7 eServices
Digest | Full Text
January 20,
2010
RMO No. 6- Prescribes the policies and guidelines in the stamping
2010
of Income Tax Returns and the attached audited
financial statements and the number of copies of tax
returns to be submitted and filed
Digest | Full Text
January 20,
2010
RMO No. 7- Prescribes the guidelines and procedures in handling
2010
Letter Notices generated thru Tax Reconciliation
System and Reconciliation of Listing for Enforcement
System/Third Party Matching -Bureau of Customs
Data Program for the Year 2008
Digest | Full Text | Annex C-C4 | Annex D | Annex E |
Annex F1 | Annex F2 | Annex G
January 25,
2010
RMO No. 8- Prescribes the schedule of staff meetings/conferences
2010
of the concerned BIR offices
Digest | Full Text | Annex C
January 25,
2010
RMO No. 9- Prescribes the policies and guidelines for the creation
2010
of the Speakers’ Bureau
Digest | Full Text
February 2,
2010
RMO No.
10-2010
Prescribes the policies and guidelines relative
to Project R.I.P.
Digest | Full Text | Annex A
February 2,
2010
RMO No.
11-2010
Prescribes the policies and guidelines on the
monitoring, review and determination of the tax
consequences of “Big-Ticket Items”
Digest | Full Text | Annex A
February 2,
2010
RMO No.
12-2010
Prescribes the policies and guidelines relative to the
Assistant Chiefs’ Challenge System
Digest | Full Text | Annex A
February 2,
2010
RMO No.
13-2010
Amends RMO No. 6-2010 relative to the stamping of
Income Tax Returns and the audited Financial
Statements
Digest | Full Text
February 4,
2010
RMO No.
14-2010
Prescribes the reportorial requirements for the CY
2010 Public Assistance and Awareness Campaign
Digest | Full Text | Form No. 001 | Form No. 002 |
Form No. 003
February 4,
2010
RMO No.
15-2010
Prescribes the policies and guidelines on the handling
of court cases
Digest | Full Text | Annex A | Annex B
February 4,
2010
RMO No.
16-2010
Prescribes the policies and guidelines in determining
the output Value-Added Tax liabilities of motels and
other similar establishments
Digest | Full Text | Annex A | Annex B | Annex C |
Annex D
February 5,
2010
RMO No.
17-2010
Amends RMO No. 31-2008 reiterating the previous
memorandum on wearing of the prescribed BIR
uniforms and/or ID
Digest | Full Text | Annex B
March 4,
2010
RMO No.
18-2010
Prescribes the policies and guidelines in the conduct
of the “Kapihan with the Commissioner” under the
People Wellness Program for CY 2010
Digest | Full Text
March 8,
2010
RMO No.
19-2010
Prescribes the policies and guidelines in the conduct
of investigations relative to the Taxpayers’ Lifestyle
Check System
Digest | Full Text | Annex A
March 9,
2010
RMO No.
20-2010
Amends certain provisions of RMO No. 15-2010
relative to the handling of court cases by BIR
lawyers/prosecutors
Digest | Full Text
March 9,
2010
RMO No.
21-2010
Prescribes the policies and procedures relative to the
BIR 2010 National Office Key Performance Indicators,
Accomplishment Reporting and Office Performance
Evaluation
Digest | Full Text | Annex A-PPS | Annex A-ISG |
Annex A-LIG | Annex A-OG | Annex A-RMG | Annex ASCG | Annex A-TRAG | Annexes B-F
March 9,
2010
RMO No.
22-2010
Prescribes the four basic categories of the CY 2010
Key Performance Indicators
Digest | Full Text
March 10,
2010
RMO No.
23-2010
Prescribes the guidelines on the issuance,
replacement or revalidation of Certificates Authorizing
Registration
Digest | Full Text
March 15,
2010
RMO No.
24-2010
Prescribes the policies and guidelines for the
development of the Industry Champion Program of
the BIR
Digest | Full Text
March 15,
2010
RMO No.
25-2010
Prescribes the policies and guidelines in the
preparation and posting of information materials in
the BIR Website
Digest | Full text
March 17,
2010
RMO No.
26-2010
Prescribes the policies and procedures in the
preparation of the List of Assets by the Revenue
Officer for cases under investigation/verification and
its incorporation in the Data Warehouse
Digest | Full Text | Annex A
March 17,
2010
RMO No.
27-2010
Prescribes the enhanced policies and guidelines to reinvigorate the Run After Tax Evaders Program
Digest | Full Text
March 17,
2010
RMO No.
28-2010
Prescribes the guidelines for the conduct of the 2010
“Handang Maglingkod" Project
Digest | Full Text
March 22,
2010
RMO No.
29-2010
Prescribes the guidelines and procedures in the
processing and payment of certain money claims
Digest | Full Text | Annexes A-M | Annex N | Annex O
| Annex P | Annex Q | Annex R
March 23,
2010
RMO No.
30-2010
Amends RMO No. 9-95 relative to the revised
procedures for processing of BIR Form 1209
(Consolidated Monthly Statistical Report of Revenue
Collections)
Digest | Full Text
March 23,
2010
RMO No.
31-2010
Prescribes the allocation of the CY 2010 BIR collection
goal by implementing office
Digest | Full Text | Annexes
March 24,
2010
RMO No.
32-2010
Prescribes the guidelines and procedures for the
conduct of the Written Competency Examination for
Revenue District Officers; Assistant Revenue District
Officers; Chiefs and Assistant Chiefs of Large
Taxpayers District Offices, Large Taxpayers Regular
Audit Divisions 1-4 and Large Taxpayers Excise Audit
Divisions 1 and 2; Chiefs and Assistant Chiefs of the
Assessment, Collection and Special Investigation
Divisions; Chiefs and Assistant Chiefs of Collection
March 25,
2010
Enforcement Division and Large Taxpayers Collection
Enforcement Division and Revenue Officers
performing collection functions
Digest | Full Text
RMO No.
33-2010
Prescribes the guidelines and procedures in the
conduct of the Written Competency Examination for
Chiefs and Assistant Chiefs of Legal Divisions, Divisions
under the Legal and Enforcement Services and
revenue personnel holding the Items of Attorney I-IV
Digest | Full Text
March 25,
2010
RMO No.
34-2010
Amends RMO No. 17-2010 relative to the wearing of
prescribed BIR uniforms and/or ID
Digest | Full Text
March 26,
2010
RMO No.
35-2010
Amends RMO No. 31-98 by delegating the authority to
approve requests for disposal of Specialized
Accountable Forms in the Regional Offices
Digest | Full Text | Annex A | Annex A-1 | Annex B |
2623
March 29,
2010
RMO No.
36-2010
Prescribes the guidelines and procedures for the
conduct of the Conglomerate Audit Program for
taxable year 2009
Digest | Full Text | Annex A | Annex B
March 30,
2010
RMO No.
37-2010
Prescribes the guidelines and procedures relative to
the BIR 2010 Key Performance Indicators for the
Revenue Regions and Revenue District Offices
Digest | Full Text | Annex A | Annex B-G
March 30,
2010
RMO No.
38-2010
Prescribes the policies and guidelines relative to the
posting and publication of the list of top taxpayers for
taxable year 2009
Digest | Full Text
RMO No.
39-2010
Prescribes the guidelines for the accreditation of
April 13, 2010
Continuing Professional Education (CPE) providers and
mandates the number of CPE hours for tax
practitioners and agents applying for accreditation
Digest | Full Text | Annex A-1 | Annex A-2 | Annex B |
Annex C | Annex D | Annex E | Annex F | Annex G
April 8, 2010
RMO No.
40-2010
Prescribes the policies and guidelines in the
recruitment and designation of private appraiser
members to the Regional Executive and Technical
Committees on real property valuation
Digest | Full Text
April 23, 2010
RMO No.
41-2010
Prescribes the revised policies, guidelines and
procedures in the establishment/revision of the
schedule of zonal values of real properties within the
jurisdiction of the Revenue District Offices and for
other purposes
Digest | Full Text | Annex A | Annex B | Annex C
April 26, 2010
RMO No.
42-2010
Prohibits the issuance of Temporary Restraining
Orders on the collection of taxes against the BIR by
courts other than the Court of Tax Appeals, the
issuance of warrants of distraint and garnishment,
and/or levy on final decisions of the BIR on disputed
assessments, cases filed before the Court of Tax
Appeals, and the sale of property distrained and
garnished
Digest | Full Text
May 4, 2010
RMO No.
43-2010
Prescribes the guidelines and procedures in the
preparation of documents by all BIR offices
Digest | Full Text
May 4, 2010
RMO No.
44-2010
Prescribes the policies and guidelines relative to the
electronic issuance of Letters of Authority
Digest | Full Text | Annex A
May 12, 2010
RMO No.
45-2010
Prescribes the revised guidelines in the requests for
the production of the books of accounts and/or other
records and documents and in the issuance of
Subpoena Duces Tecum for failure of taxpayers to
comply with the requests
Digest | Full Text
May 12, 2010
RMO No.
46-2010
Modifies the Alphanumeric Tax Code of selected
revenue source per Republic Act (RA) No. 8424, as
amended by RA No. 9337
Digest | Full Text
May 21, 2010
RMO No.
47-2010
Defines the new composition of the Committee to
Supervise the Printing of Specialized Accountable
Forms
Digest | Full Text
May 25, 2010
RMO No.
48-2010
Defines the new composition of the Committee on
Disposal of Accountable Forms in the National Office
Digest | Full Text
May 25, 2010
RMO No.
49-2010
Amends RMO No. 12-2010 relative to the Assistant
Chiefs’ Challenge System
Digest | Full Text
June 2, 2010
RMO No.
50-2010
Authorizes other Revenue Officers to conduct
surveillance activities
Digest | Full Text
June 2, 2010
RMO No.
51-2010
Prescribes the policies and guidelines relative to the
eComplaint System
Digest | Full Text | Annex A
June 10, 2010
RMO No.
52-2010
Amends the coverage and date of the Written
Competency Examination
Digest | Full Text
June 11, 2010
RMO No.
53-2010
Promulgates and implements the Revised Code of
Conduct for BIR officials and employees
Digest | Full Text | Annex A | Foreword | Table of
Contents | Revised Code of Conduct
June 11, 2010
RMO No.
54-2010
Prescribes the supplemental provisions for RMO No.
6-2010 relative to the receipt and stamping of tax
returns and payment forms
Digest | Full Text
June 15, 2010
RMO No.
55-2010
Revises the procedures on the issuance of Letters of
Authority
Digest | Full Text
June 15, 2010
RMO No.
56-2010
Allows the use of updated medium for the submission June 16, 2010
of Summary List of Sales and Purchases
Digest | Full Text | Annex A-1 | Annex A-2
RMO No.
58-2010
Prescribes the policies and procedures relative to CY
June 25, 2010
2010 Key Performance Indicators for the LTS
| Full Text | Annexes A-A9 | Annexes B, E-G | Annexes
C-D
RMO No.
59-2010
Amends certain reportorial requirements and
responsibilities for the Project Rest In Peace
Digest | Full Text | Annexes A-C
RMO No.
60-2010
Modifies the description of Alphanumeric Tax Codes
June 29, 2010
for Percentage Tax on winnings and prizes withheld by
race track operators
Digest | Full Text
RMO No.
61-2010
Prescribes the policies and guidelines relative to the
BIR 2010 Regional Divisions’ Key Performance
Indicators, Accomplishment Reporting and Office
Performance Evaluation
Digest | Full Text | Annex A | Annexes B-G
RMO No.
62-2010
Prescribes the supplemental guidelines on the
electronic issuance of Letters of Authority and related
audit policies and procedures
Digest | Full Text | Annex A | Annex B | Annex C |
Annex D | Annex E | Annex F | Annex G
July 1, 2010
RMO No.
63-2010
Prescribes the manner by which all papers and
correspondences for signature by Commissioner Kim
S. Jacinto-Henares shall be prepared
Digest | Full Text
July 5, 2010
June 29, 2010
June 29, 2010
RMO No.
64-2010
Amends Revenue Memorandum Order No. 62-2010,
which provides supplemental guidelines on the
electronic issuance of Letters of Authority (eLA) and
related audit policies and procedures
Digest | Full Text
July 16, 2010
RMO No.
65-2010
Modifies the Alphanumeric Tax Code for tax on
amusement places
Digest | Full Text
July 16, 2010
RMO No.
66-2010
Adjusts the allocation of the CY 2010 BIR collection
goal by implementing office
Digest | Full Text | Annexes
July 30, 2010
RMO No.
67-2010
Prescribes the policies and guidelines on Information
and Communication Technology (ICT)
Security offenses
Digest | Full Text
July 30, 2010
RMO No.
68-2010
Prescribes the guidelines and procedures in the
verification and surrender of Documentary Stamp Tax
Electronic Imprinting Machines and transfer of
unused/unloaded Documentary Stamp Tax balance to
the Electronic Documentary Stamp Tax System
Digest | Full Text
August 11,
2010
RMO No.
69-2010
Prescribes the guidelines on the issuance of electronic
Letters of Authority, Tax Verification Notices and
Memoranda of Assignment
Digest | Full Text
August 13,
2010
RMO No.
70-2010
Modifies the description of Alphanumeric Tax Code
for Creditable Withholding Tax on income payments
made by political parties and candidates of local and
national elections
Digest | Full Text
August 13,
2010
RMO No.
71-2010
Prescribes the guidelines and procedures for the
conversion of Accounts Receivables/Delinquent
Accounts into the Accounts Receivables Conversion
System
Digest | Full Text | Annex A | Annex B
August 17,
2010
RMO No.
72-2010
Prescribes the guidelines on the processing of Tax
Treaty Relief Applications pursuant to existing
Philippine Tax Treaties
Digest | Full Text | Annex A | Annex B | Annex C |
Annex D | Forms
August 25,
2010
RMO No.
73-2010
Further amends certain provisions of RMO No. 3-2009
relative to the submission of reportorial
requirements under the "Oplan Kandado" Program
Digest | Full Text
August 26,
2010
RMO No.
74-2010
Reiterates the implementation of RMO No. 11-2001
relative to the Decentralized System of Issuance of
Clearance
Digest | Full Text
RMO No.
75-2010
Prescribes the policies and procedures in the
preparation and submission to the Department of
Budget and Management of the certification of Excise
tax collections from minerals, mineral products and
quarry resources and the corresponding 40% share of
Local Government Units
Digest | Full Text | Annexes
September
20, 2010
RMO No.
76-2010
Prescribes the policies and guidelines in the issuance
of Certificate of Tax Exemption of Cooperatives and
the monitoring thereof
Digest | Full Text | Process Flow | Annex A | Annex B
| Annex C | Annex C-1 | Annex D | Annex E | Annex F
September
28, 2010
RMO No.
77-2010
Prescribes the guidelines in the submission of
reportorial requirements for late/out-of-district
returns
| Full Text | Annex A | Annex A-1 | Annex B | Annex
B-1 | Annex C | Annex C-1
October 12,
2010
RMO No.
78-2010
Modifies the Alphanumeric Tax Code for tax on
amusement places per RA No. 8424
| Full Text
October 14,
2010
RMO No.
79-2010
Modifies the description of Alphanumeric Tax Code
for Life Insurance Premiums pursuant to RMC No. 222010
| Full Text
October 14,
2010
September 3,
2010
RMO No.
80-2010
Prescribes the policies and guidelines of the criteria in
the audit of CY 2010 tax returns
| Full Text
November 2,
2010
2009 Revenue Memorandum Orders
No. of
Issuance
Subject Matter
Date of Issue
RMO No. 1- Prescribes the guidelines, policies and procedures in
2009
the transfer of the Integrated Tax System data and
records of re-enlisted large taxpayers to the Large
Taxpayer Service
Digest | Full Text
January 5,
2009
RMO No. 2- Re-institutionalizes the Management Committee and
2009
defines its functions and duties
Digest | Full Text
January 7,
2009
RMO No. 3- Amends and consolidates the guidelines in the
2009
conduct of surveillance and stock-taking activities, and
implements the administrative sanction of suspension
and temporary closure of business
Digest | Full Text | Annex A | Annex B | Annex D |
Annex E | Annex F | Excel File Annexes
January 23,
2009
RMO No. 4- Directs concerned BIR offices to intensify collection of
2009
taxes not paid by EFPS taxpayers due on the e-filed tax
returns
Digest | Full Text
January 30,
2009
RMO No. 5- Prescribes the policies and guidelines in the issuance
2009
of Letters of Authority by the various BIR
investigating offices
Digest | Full Text | Annexes A-D | Sample-Annex A |
Sample-Annex B | Sample-Annex C | Sample-Annex D
February 12,
2009
RMO No. 6- Institutionalizes Gender and Development in the
2009
National Office and Regional Offices of the Bureau of
Internal Revenue and the BIR Christmas Outreach
Program
Digest | Full Text
April 3, 2009
RMO No. 7- Prescribes the allocation of the CY 2009 BIR collection
2009
goal by implementing office
Digest | Full Text | Annexes
April 6 , 2009
RMO No. 8- Further amends Section II of RMO No. 322009
2008 relative to the limitation on the acceptance of
payments of internal revenue taxes thru Revenue
Collection Officers
Digest | Full Text
April 7, 2009
RMO No. 9- Prescribes the policies and guidelines for the new
April 20, 2009
2009
Revenue District Office Code of splitted RDOs and the
manner of splitting of registration data of affected
taxpayers
Digest | Full Text
RMO No.
10-2009
Defines the new composition of the Inspection and
Acceptance Committee in the BIR National Office
Digest | Full Text
April 20, 2009
RMO No.
11-2009
Modifies the description of Alphanumeric Tax Codes
WI/WC 158 and WI/WC 160 for certain income
payments
Digest | Full Text
April 22, 2009
RMO No.
12-2009
Enjoins the strict implementation of the penalty
provisions for non-submission of Quarterly Summary
Lists of Sales and Purchases
Digest | Full Text
April 30, 2009
RMO No.
13-2009
Prescribes an Office Audit Program in the Assessment
Division of Revenue Regional Offices
Digest | Full Text | Annex A | Annex B | Annex C |
Annex D | Annex E
May 5, 2009
RMO No.
14-2009
Defines the Office Performance Measures for Large
Taxpayers Service, Revenue Regions, Revenue District
Offices and LT District Offices for CY 2009
Digest | Full Text | Annex A | Annex B | Annex C |
Annex D | Annex E
May 7, 2009
RMO No.
15-2009
Provides the guidelines for the revival of the
"Handang Maglingkod" Project
Digest | Full Text
May 11, 2009
RMO No.
16-2009
Prescribes the establishment of Taxpayer Service Area May 11, 2009
in BIR offices providing frontline taxpayer services
Digest | Full Text | Annex A | Annex B | Annex C
RMO No.
17-2009
Prescribes the guidelines and procedures in handling
Letter Notices for taxable year 2007 generated thru
the Tax Reconciliation System and Reconciliation of
Listing for Enforcement System (RELIEF)/Third Party
Matching-Bureau of Customs (TPM-BOC) Data
Program
Digest | Full Text | Annex A | Annex A-1 | Annex B |
Annex C, C-1, C-2, C-3, C-4 | Annex D | Annex E
May 25, 2009
RMO No.
18-2009
Dispenses with the requirement of securing a ruling
from the BIR as a requisite for the issuance of
Certificate Authorizing Registration (CAR)/Tax
Clearance (TCL) on the conveyance of land and
common areas by the real estate developer to the
Condominium Corporation and prescribes the policies
and guidelines in the issuance of CAR/TCL in respect
thereto
Digest | Full Text
June 3, 2009
RMO No.
19-2009
Prescribes the 2009 Audit Program for Revenue
District Offices
Digest | Full Text | Excel File Annexes | Word File
Annexes
June 4, 2009
RMO No.
20-2009
Creates the BIR Audit Committee
Digest | Full Text
June 9, 2009
RMO No.
21-2009
Prescribes the accomplishment reporting process on
BIR Priority Programs for CY 2009
Digest | Full Text | Annex A
June 18, 2009
RMO No.
22-2009
Further amends Revenue Memorandum Order (RMO)
No. 68 - 94, as amended by RMO No. 24 –
2007, relative to the preparation and consolidation of
BIR Form No. 1770 – Monthly Summary of Tax Returns
Filed
Digest | Full Text | Annex A
July 1, 2009
RMO No.
23-2009
Prescribes the policies and guidelines in the audit of
selected taxpayers by the National Investigation
Division
Digest | Full Text | Annex A | Annex B
July 9, 2009
RMO No.
24-2009
Creates the Alphanumeric Tax Code (ATC) of selected
revenue source per Revenue Regulations No. 2-2009
Digest | Full Text
July 9, 2009
RMO No.
25-2009
Adjusts the allocation of the CY 2009 BIR collection
goal by implementing office
Digest | Full Text | Annexes
July 9, 2009
RMO No.
26-2009
Prescribes the policies and procedures in the
implementation of the eRegistration System
(Enhanced eTIN)
Digest | Full Text | Annex A | Annex B
July 14, 2009
RMO No.
27-2009
Re-classifies the Revenue District Offices to serve as
reference in their Key Performance Indicators
Digest | Full Text | Annex A
July 23, 2009
RMO No.
28-2009
Adjusts the reimbursable transportation allowance of
BIR officials and employees
Digest | Full Text
September
18, 2009
RMO No.
29-2009
Prescribes the policies in the conduct of the
mandatory Written Competency Examination
Digest | Full Text
September
30, 2009
RMO No.
30-2009
Revises the office codes in view of the creation of the
Office of the Senior Deputy Commissioner
Digest | Full Text
October 8,
2009
RMO No.
31-2009
Prescribes the policies and guidelines for the
declaration and reporting of casualty losses by
taxpayers
October 23,
2009
Digest | Full Text | Annex A | Annex B
RMO No.
32-2009
Creates the Alphanumeric Tax Code (ATC) of certain
income payments subject to Expanded Withholding
Tax per Revenue Regulations No. 6-2009
Digest | Full Text
November
11, 2009
RMO No.
33-2009
Creates the Alphanumeric Tax Code (ATC) for
additional income payments subject to Creditable
Withholding Tax per Revenue Regulations No. 8-2009
Digest | Full Text
November
11, 2009
RMO No.
34-2009
Prescribes the guidelines and procedures relative to
the BIR “SanTAX Claus” Project
Digest | Full Text | Annex A | Annex B-front | Annex
B-back | Annex C | Annex D | Annex E
November
11, 2009
RMO No.
35-2009
Prescribes the guidelines and procedures relative to
the BIR Project “Iboto Mo”
Digest | Full Text | Annex 1-3 | Annex 4
November
12, 2009
RMO No.
36-2009
Amends the pertinent provisions of RMO No. 3-2009
relative to the Oplan Kandado Program
Digest | Full Text
November
26, 2009
RMO No.
37-2009
Prescribes the manner by which all papers and
correspondences for signature by Commissioner Joel
L. Tan-Torres shall be prepared
Digest | Full Text
December 1,
2009
RMO No.
38-2009
Adopts the revised policies on the settlement of
grievance in the Bureau of Internal Revenue
Digest | Full Text | Annex A | Annex B | Annex C
December 4,
2009
RMO No.
39-2009
Creates a Special Review Committee to deal with all
cases represented by Sycip, Gorres, Velayo & Co
Digest | Full Text
December 4,
2009
RMO No.
40-2009
Prescribes the guidelines and procedures in the
December 21,
observation of inventory taking of goods for purposes
2009
of determining the 2009 ending inventory
Digest | Full Text | Annex A | Annex B
RMO No.
41-2009
Prescribes the implementing guidelines on the
December 23,
Memorandum of Agreement between the BIR, Bureau
2009
of Local Government Finance and the Philippine
Association of Local Treasurers and Assessors as
disseminated under Revenue Memorandum Circular
No. 71-2009
Digest | Full Text | Annex A
RMO No.
42-2009
Prescribes the institutionalization and implementation December 23,
of the BIR Moral Renewal Program
2009
Digest | Full Text
RMO No.
43-2009
Further amends certain provisions of RMO No. 32009, as amended, relative to taxpayers who
continuously fail to comply with tax rules and
regulations
Digest | Full Text
December 28,
2009
RMO No.
44-2009
Institutionalizes the “On Time-BIR Time” initiative
Digest | Full Text
December 29,
2009
2008 Revenue Memorandum Orders
No. of
Issuance
Subject Matter
Date of Issue
RMO No. 1- Prescribes the regular updating of content of the BIR
2008
website/portal/knowledge base
Digest | Full Text | Annex A | Annex B
January 7,
2008
RMO No. 2- Delegates the authority to issue and sign “Subpoena
2008
Duces Tecum” in relation to the conduct of
investigation on taxpayer’s accounting records
Digest | Full Text
January 10,
2008
RMO No. 3- Reiterates strict compliance with Section 17 of the
2008
Administrative Code of 1987 on the use of the English
language or the national language (“Pilipino") as the
medium of communication in all official meetings of
the Bureau of Internal Revenue whether in the
National or Regional Offices
Digest | Full Text
January 14,
2008
RMO No. 4- Provides supplemental provisions on RMO No. 282008
2007 relative to the collection of deficiency taxes
uncovered through computerized data matching and
reflected in the issued Tax Reconciliation SystemLetter Notices
Digest | Full Text
January 28,
2008
RMO No. 5- Provides supplemental provisions on RMO No. 382008
2007 pertaining to the identification of offices
responsible in the handling of enforcement activities
on taxpayers included in the Taxpayer Account
Management Program
Digest | Full Text
January 28,
2008
RMO No. 6- Prescribes the guidelines and procedures in the
2008
printing, requisition, reporting, issuance and
distribution of Certificate of Advance Payment of
Value-Added Tax/Percentage Tax on the transport of
naturally grown and planted timber products as
prescribed in RR No. 13-2007
Digest | Full Text | Annex A | Annex B-F
February 20,
2008
RMO No. 7- Creates the Alphanumeric Tax Code for tax amnesty
February 29,
2008
payment on all unpaid internal revenue taxes imposed
2008
by the National Government for taxable year 2005
and prior years
Digest | Full Text
RMO No. 8- Directs all groups in the Bureau of Internal Revenue to
2008
submit their respective Work Programs/Work Plans
for 2008
Digest | Full Text
March 4,
2008
RMO No. 9- Creates the Alphanumeric Tax Code for tax payment
2008
for the abatement of penalties/surcharges and
interest on disputed/litigated assessments
Digest | Full Text
March 10,
2008
RMO No.
10-2008
Prescribes the required format for the preparation of
Work Programs/Plans for 2008 pursuant to RMO No.
8-2008
Digest | Full Text | Sample | Annex A | Annex A-1 |
Updated Strategic Plan
March 10,
2008
RMO No.
11-2008
Amends the criteria for bank accreditation and
prescribes the policies, guidelines and procedures
relative to the determination of the applicable float
period as incentives to Authorized Agent Banks (AABs)
and imposition of penalties for violations committed
by AABs
Digest | Full Text
March 12,
2008
RMO No.
12-2008
Prescribes the use of accountable forms for the
issuance of Product Replenishment Certificate and
Product Replenishment Debit Memo
Digest | Full Text | Annex A | Annex B
March 13,
2008
RMO No.
13-2008
Prescribes the policies, guidelines and procedures in
the collection, affixture, remittance and reporting of
Documentary Stamp Tax through “Constructive
Stamping or Receipt System” on certificates issued by
government agencies and its instrumentalities
including Local Government Units
Digest | Full Text | Annex A | Annex B | Annex C
March 18,
2008
RMO No.
14-2008
Prescribes the policies, guidelines and procedures in
the temporary allowance of payment and affixture of
Documentary Stamp Tax through “Constructive
Stamping or Receipt System” by taxpayers who are
mandated to use the on-line Documentary Stamp
Electronic Imprinting Machines
Digest | Full Text
June 20, 2008
RMO No.
15-2008
Prescribes the Performance Management System for
2008 and the Monitoring and Accomplishment
Reporting System for its implementation
Digest | Full Text | Annex A
April 2, 2008
RMO No.
16-2008
Prescribes the involvement of the National
April 28, 2008
Investigation Division and Policy Cases Division of the
Enforcement Service in the audit of selected taxpayers
Digest | Full Text
RMO No.
17-2008
Prescribes the allocation of the CY 2008 BIR collection May 16, 2008
goal by implementing office
Digest | Full text | Annexes
RMO No.
18-2008
Mandates all offices having direct contact with
taxpayers to provide suggestion/complaint boxes
May 16, 2008
Digest | Full text | Annex A
RMO No.
19-2008
Prescribes the revised target for the 2008 audit goal
and the basis for the computation of the Audit Effort
Ratio
Digest | Full Text
May 23, 2008
RMO No.
20-2008
Prescribes the guidelines for the preliminary analysis
and audit/verification of 2007 internal revenue tax
returns and the corresponding tax payments for
taxpayers under the Large Taxpayers Service and
Revenue Regions/Revenue District Offices
Digest | Full Text
May 23, 2008
RMO No.
21-2008
Provides supplemental policies on the preliminary
analysis and audit/verification of 2007 internal
revenue tax returns prescribed under RMO No. 202008 relative to the issuance of Letters of Authority
and Tax Verification Notices for regional cases
Digest | Full Text
June 10, 2008
RMO No.
22-2008
Prescribes the guidelines for the short-audit of the 1st June 10, 2008
Quarter Value-Added Tax for taxable year 2008 of
taxpayers under the jurisdiction of the Large
Taxpayers Service and the Regional Offices
Digest | Full Text
RMO No.
23-2008
Streamlines the priority projects under the Tax Reform June 11, 2008
Agenda
Digest | Full Text | Annex A
RMO No.
24-2008
Provides the policies and guidelines for the
development, investigation and prosecution of cases
under the Run After Tax Evaders Program of the BIR
Digest | Full Text
RMO No.
25-2008
Prescribes the guidelines, policies and procedures in
June 17, 2008
the transfer of the Integrated Tax System data and
records of delisted and newly enlisted large taxpayers
Digest | Full Text
RMO No.
26-2008
Adjusts the allocation of the CY 2008 BIR collection
June 20, 2008
goal by implementing office affected by data updates,
among others
Digest | Full Text | Table 1 | Table 2 | Table 3
RMO No.
27-2008
Amends RMO No. 20-2007 to synchronize procedures
prescribed therein with requirements under RR No.
30-2002, as amended by RR No. 8-2004, relative to
the exercise of the compromise power of the BIR
Digest | Full Text
RMO No.
28-2008
Prescribes the policies, guidelines and procedures in
September 2,
the reporting, recording and monitoring of attendance
2008
of revenue officials and employees
Digest | Full Text | Annex A
RMO No.
29-2008
Further amends RMO No. 17-2008, as amended by
RMO No. 26-2008, due to adjustments in the
allocation of the CY 2008 BIR collection goal by
implementing office affected by delisting/enlisting of
taxpayers, and by period affected by non-realization
of programmed GDP-real growth rate and
implementation of RA No. 9504, among others
Digest | Full Text | Annexes
September
22, 2008
RMO No.
30-2008
Designates the authorized signatories to documents
relative to the disbursement of funds out of the World
Bank (WB)-IDF Grant and WB-IBRD Loan
Digest | Full Text | Annex A
October 8,
2008
June 11, 2008
July 18, 2008
RMO No.
31-2008
Reiterates the policies and guidelines on the wearing
of prescribed BIR uniforms and/or ID
Digest | Full Text | Annex A | Annex B
October 24,
2008
RMO No.
32-2008
Amends Section III (4) of RMO No. 4-2007 relative to
the limitation on the acceptance of payments of
internal revenue taxes through Revenue Collection
Officers
Digest | Full Text
October 28,
2008
RMO No.
33-2008
Creates the Alphanumeric Tax Code for income
payments on purchases of gold by Bangko Sentral ng
Pilipinas from gold miners/suppliers
Digest | Full Text
October 31,
2008
RMO No.
34-2008
Prescribes the manner by which all papers and
correspondence for signature by Commissioner of
Internal Revenue, Sixto S. Esquivias IV, shall be
prepared
Digest | Full Text
November 4,
2008
RMO No.
35-2008
Creates and modifies the Alphanumeric Tax Code of
selected revenue source per Revenue Regulations No.
30-2003
Digest | Full Text
RMO No.
36-2008
Amends certain provisions of RMO No. 32-2007
December 11,
relative to the handling of 2006 Letter Notices
2008
generated thru Reconciliation of Listing for
Enforcement System and Third Party Matching-Bureau
of Customs data program
Digest | Full Text
November
14, 2008
2007 Revenue Memorandum Orders
No. of
Issuance
Subject Matter
RMO No. 1- Amends the User Agreement Form and certain
2007
provisions of RMO No. 25-2006
Digest | Full Text | Annex A | Annex B
Date of Issue
February 6,
2007
RMO No. 2- Prescribes the updated policies and procedures for
2007
processing and monitoring of withholding tax
payments from National Government Agencies
Digest | Full Text | Annex A | Annex B | Annex C |
Annex D | Annex E
March 26,
2007
RMO No. 3- Prescribes the policies and procedures for the
April 12, 2007
2007
processing of Applications for Eligibility and issuance
of Certificates of Eligibility for Class “A” documents to
prospective bidders and maintenance of database of
all eligible bidders under Republic Act No. 9184
Digest | Full Text | Annex A | Annex B | Annex C
RMO No. 4- Prescribes the guidelines and procedures on the
2007
issuance and use of Revenue Official Receipts during
specified tax deadlines in areas where there are
Authorized Agent Banks
Digest | Full Text | Annexes A-D | Annex E
April 12, 2007
RMO No. 5- Prescribes the guidelines and procedures on the
2007
verification of 2005 tax returns by the Revenue
District Offices
Digest | Full Text
April 16, 2007
RMO No. 6- Designates authorized signatories to documents
April 18, 2007
2007
relative to disbursement of funds out of the “BIRGrant for Strengthening of Revenue Administration
and Collection Efficiency” under World Bank IDF Grant
TF056828-Ph
Digest | Full Text | Annex A
RMO No. 7- Prescribes the allocation of the CY 2007 BIR collection April 27, 2007
2007
goal by implementing office
Digest | Full Text | Tables
RMO No. 8- Prescribes the usage of the Tax Reform Administration May 29, 2007
2007
Operations Manual for the Tax Reform Agenda
Digest | Full Text | Operations Manual
RMO No. 9- Creates and modifies certain Alphanumeric Tax Codes May 30, 2007
2007
of selected revenue source under the Tax Forms
Enhancement Program
Digest | Full Text
RMO No.
10-2007
Prescribes the policies, guidelines and procedures in
June 12, 2007
the conduct of the BIR Resibo Programs: “Premyo sa
Resibo” and “NO OR Complaint”
Digest | Full Text | Annex A | Annex B | Annex C, D, F,
G | Annex E
RMO No.
11-2007
Prescribes the manner by which all papers and
correspondence for signature by the Officer-InCharge, Commissioner of Internal Revenue, Lilian B.
Hefti, shall be prepared
Digest | Full Text
July 2, 2007
RMO No.
12-2007
Prescribes the 2007 Audit Program for Revenue
District Offices
Digest | Full Text | Annex A | Annex B | Annex C & I |
Annex D | Annex E | Annex F | Annex G | Annex H
July 6, 2007
RMO No.
13-2007
Instructs all Revenue Officers of the Bureau to focus
their enforcement efforts on certain weak areas of tax
administration
Digest | Full Text
July 6, 2007
RMO No.
14-2007
Prescribes additional procedures to detect the
presence of “Fly-by-Night” taxpayers in the current
database of the BIR and to thwart their subsequent
request to secure Authority to Print sales
invoices/official receipts
Digest | Full Text
July 13, 2007
RMO No.
15-2007
Shortens the minimum period of surveillance in the
July 19, 2007
verification of data mined under the Premyo sa Resibo
(PSR) Project and No Official Receipt (NO OR)
complaint from 30 days to 15 days
Digest | Full Text
RMO No.
16-2007
Prescribes additional procedures in the audit of input July 23, 2007
taxes claimed in the VAT returns by Revenue Officers
and amends Annex B of RMO No. 53-98 relative to the
checklist of documents to be submitted by a taxpayer
upon audit of his/its VAT liabilities as well as the
mandatory reporting requirements to be prepared by
the assigned Revenue Officer/s.
Digest | Full Text
RMO No.
17-2007
Prescribes the supplemental policies on 2007 Audit
Program relative to the minimum audit goal
percentage
Digest | Full Text
July 30, 2007
RMO No.
18-2007
Prescribes the policies for the conduct of short-period
or issue-based audit in the current year as a result of
findings obtained from surveillance/stocktaking
activities
Digest | Full Text
July 30, 2007
RMO No.
19-2007
Prescribes the Consolidated Revised Schedule of
Compromise Penalties for violations of the National
Internal Revenue Code
Digest | Full Text | Annex A | Annex B
August 10,
2007
RMO No.
20-2007
Prescribes the policies for simplified processing of
application to avail taxpayer’s remedies, compromise
settlement and abatement
Digest | Full Text
August 14,
2007
RMO No.
21-2007
Creates the Alphanumeric Tax Code for payment of
one-time amnesty on certain tax and duty liabilities
incurred by certain business enterprises operating
within the Special Economic Zones and Freeports
Digest | Full Text
August 16,
2007
RMO No.
22-2007
Prescribes additional procedures in the audit of input
taxes claimed on importations
Digest | Full Text
September 3,
2007
RMO No.
23-2007
Provides supplemental policies on the 2007 Audit
Program for the Regional Offices/Revenue District
Offices
Digest | Full Text
September 3,
2007
RMO No.
24-2007
Revises BIR Form No. 1770 - Monthly Summary of Tax
Returns Filed
Digest | Full Text | Annex A | Annex B
September 5,
2007
RMO No.
25-2007
Restores the provisions of RDAO No. 8-2001 on the
authority to approve and sign various accountable
forms, notices, permits, reports and other documents
processed by the Office of the Deputy Commissioner –
Legal and Inspection Group and the offices under it
Digest | Full Text
September
12, 2007
RMO No.
26-2007
Prescribes the policies and guidelines in the
appointment and transfer of internal revenue
personnel
Digest | Full Text
September
17, 2007
RMO No.
27-2007
Prescribes the manner by which all papers and
correspondences for signature by Commissioner Lilian
B. Hefti shall be prepared
Digest | Full Text
September
18, 2007
RMO No.
28-2007
Prescribes the guidelines and procedures in the
transmittal and processing of the Annual Information
Return on Income Taxes Withheld on Compensation
and Final Withholding Taxes, Annual Information
Return of Creditable Taxes WithheldExpanded/Income Payments Exempt from
Withholding Tax and monthly/quarterly/transactional
remittance returns with the Monthly Alphalist of
Payees and returns required to have Summary
Alphalist of Withholding Agents of Income Payments
Subjected to Tax Withheld at Source under Revenue
Regulations No. 2-2006 and procedures in the
extraction, matching, analysis, dissemination,
utilization of payor/payees data including monitoring
the extent of compliance of withholding agents and
income recipients subject to Withholding Tax through
the Tax Reconciliation System
Digest | Full Text | Word File Annexes | Excel File
Annexes | BIR Form 0605
September
24, 2007
RMO No.
29-2007
Prescribes the audit policies, guidelines and standards
at the Large Taxpayers Service
Digest | Full Text
September
28, 2007
RMO No.
30-2007
Directs certain revenue officials to intensify the
collection of delinquent accounts through the
issuance of Warrant of Distraint/Garnishment/Levy of
personal/real property
Digest | Full Text
October 1,
2007
RMO No.
31-2007
Mandates the strict supervision of Revenue Collection
Officers in the Revenue District Offices
Digest | Full Text
October 4,
2007
RMO No.
32-2007
Prescribes the guidelines and procedures in the
handling of 2006 Letter Notices generated thru the
Reconciliation of Listing for Enforcement System
(RELIEF) and Third Party Matching-Bureau of Customs
(TPM-BOC) Data Program
Digest | Full Text | Annex A | Annex B | Annex C, C-1,
C-2 | Annex D | Annex E
October 15,
2007
RMO No.
33-2007
Provides supplemental policy on Revenue
Memorandum Order No. 25-2007 restoring the
provisions of Revenue Delegation of Authority Order
No. 8-2001 on the authority to approve and sign
various accountable forms, notices, permits, reports
and other documents processed by the Enforcement
Service under the Office of the Deputy CommissionerLegal and Inspection Group
Digest | Full Text
October 18,
2007
RMO No.
34-2007
Prescribes the manner of submission of monthly
report on assessments and collections by offices
having assessment and collection functions in the
National Office and in the Regional Offices
Digest | Full Text | Annex A | Annex B
November 16
, 2007
RMO No.
35-2007
Amends certain provisions of RMO No. 57-2000, as
amended by RMO No. 57-2000, relative to the
authorized BIR official designated to approve reports
of the Review Board in relation to the conduct of
surveillance and other relevant documents pertaining
thereto
Digest | Full Text | Annex A | Annex B | Annex C
November 20
, 2007
RMO No.
36-2007
Modifies the specification of tax rates of Documentary November 29
Stamp Tax on all debt instruments
, 2007
Digest | Full Text
RMO No.
37-2007
Amends RMO No. 7-2007 relative to the allocation of
the CY 2007 BIR goals by implementing office and
finalizes the CY 2007 BIR collection goal by
implementing office
Digest | Full Text | Annexes
December 3,
2007
RMO No.
38-2007
Identifies the offices responsible in the handling of
enforcement activities on taxpayers included in the
Taxpayer Account Management Program
Digest | Full Text
December 7 ,
2007
RMO No.
39-2007
Prescribes the issuance of Warrants of Distraint and
Garnishment, and/or Levy on disputed assessments
finally decided by the BIR against the taxpayer on
assessments upheld by the Court of Tax Appeals
Digest | Full Text
December 13,
2007
RMO No.
40-2007
Amends further pertinent provisions of RMO No. 572000, as amended, relative to the effect of lifting of
closure order
Digest | Full Text
December 17,
2007
RMO No.
41-2007
Supplements RMO No. 39-2007 relative to the
December 19,
revenue officials who are authorized to issue warrants
2007
of distraint, garnishment, and/or levy for and in behalf
of the Commissioner of Internal Revenue
Digest | Full Text
2006 Revenue Memorandum Orders
No. of
Issuance
Subject Matter
Date of Issue
RMO No. 1- Creates, modifies and drops certain Alphanumeric Tax
2006
Codes to facilitate the proper identification and
monitoring of payments for No Audit Program (NAP),
withholding on gross amount of refund given by
Meralco and Final Withholding Value-Added
Tax imposed on government money payments
Digest | Full Text
January 12,
2006
RMO No. 2- Amends RMO No. 7-2005 by renaming, creating and
2006
dropping certain Alphanumeric Tax Codes and revising
the rates and bases of Excise Tax on tobacco and
alcohol products
Digest | Full Text
January 16,
2006
RMO No. 3- Creates, modifies and drops certain Alphanumeric Tax
2006
Codes of selected revenue source under the Tax
Forms Enhancement Program
Digest | Full Text | Attachment
January 16,
2006
RMO No. 4- Prescribes the guidelines and procedures in the
2006
conduct of benchmarking and adapts/implements the
performance benchmarking method in the Revenue
District Offices
Digest | Full Text | Annex A | Annex B | Annex C
January 27,
2006
RMO No. 5- Prescribes the guidelines and procedures for the
2006
issuance of clearance to transferring revenue officers
assigned in the National, Regional and Revenue
District Offices with respect to their pending cases
covered by Letters of Authority, Tax Verification
Notices, Letter Notices and Mission Orders
Digest | Full Text
January 31,
2006
RMO No. 6- Prescribes the allocation of the BIR collection goal for
2006
CY 2006
Digest | Full Text | Tables
February 15,
2006
RMO No. 7- Prescribes the guidelines and procedures in the
February 28,
2006
processing of applications for zero-rating of effectively
2006
zero-rated transactions for Value-Added Tax purposes
Digest | Full Text | Annex A | Annex B-B2 | Annex C-D
RMO No. 8- Prescribes the guidelines and procedures in the
2006
implementation of the Letter of Authority Monitoring
System (LAMS)
Digest | Full Text | Annex A
March 22,
2006
RMO No. 9- Prescribes the guidelines and procedures in the
2006
conduct of Tax Compliance Verification Drive (TCVD)
Digest | Full Text | Annex A-C, F | Annex D_front |
Annex D_back | Annex E_front | Annex E_back |
Annex G | Annex H-M | Annex N-Q
March 22,
2006
RMO No.
10-2006
Prescribes the revised guidelines and procedures in
the adoption of Electronic Filing and Payment System
(eFPS) for computerized Revenue District Offices
(RDOs)
Digest | Full Text | Annex A | Annex B | Annex C |
Annex D
April 4, 2006
RMO No.
11-2006
Prescribes the 2006 Audit Program for Revenue
April 27, 2006
District Offices
Digest | Full Text | Annex A | Annex B & H | Annex C |
Annex D | Annex E | Annex F | Annex G | Annex I
RMO No.
12-2006
Prescribes the mechanics for the 102nd BIR
Anniversary Celebration Essay Writing Contest
Digest | Full text | Annex A
July 13, 2006
RMO No.
13-2006
Prescribes the policies and procedures in monitoring
the Local Government Units’ (LGUs) compliance with
the Withholding Tax rules and regulations
Digest | Full Text | Annex A
August 2,
2006
RMO No.
14-2006
Directs all revenue officials and other concerned to
immediately respond to all communications endorsed
by the Commissioner of Internal Revenue (CIR) or by
the Office of the CIR within 15 working days after
receipt thereof
Digest | Full Text
August 3,
2006
RMO No.
15-2006
Prescribes the policies and procedures in the
implementation of special revalidation covering all
outstanding Tax Credit Certificates issued by the BIR
and those jointly issued by the One-Stop Shop interagency tax credit and Duty Drawback Center and the
BIR
Digest | Full Text | Annex A | Annex B | Annex C |
Annex D | Annex E | Annex F | Annex G | Annex H
August 10,
2006
RMO No.
16-2006
Creates, modifies and drops certain Alphanumeric Tax
Codes of selected revenue source to facilitate the
proper identification and monitoring of payments for
Documentary Stamp Tax
Digest | Full Text
August 22,
2006
RMO No.
17-2006
Amends the existing policies and procedures for
centralized processing and issuance of Returns
Processing System Assessment Notices and manual
Assessment Notices by the Large Taxpayers Service
including the Large Taxpayer District Offices and
concerned divisions under them
Digest | Full Text
August 30,
2006
RMO No.
18-2006
Amends certain provisions of RMO No. 11-2006
relative to the issuance of Letters of Authority/Audit
Notices/Tax Verification Notices (TVNs), timeframe for
the submission of the reports of investigation and
review of Estate Tax cases covered by TVNs
Digest | Full Text
August 31,
2006
RMO No.
19-2006
Prescribes the guidelines and procedures for the
processing of pending claims for tax credit/refund of
Excise Tax paid on petroleum products
Digest | Full Text | Annex A
August 31,
2006
RMO No.
20-2006
Amends certain Sections of RMO No. 35-2002 by
providing additional requirement/s in the application
for Authority to Release Imported Goods
Digest | Full Text
September 5,
2006
RMO No.
21-2006
Prescribes the report formats for updating the status
of consolidated Letter Notices covering taxable years
2004 onwards
Digest | Full Text | Annex A-C
September
13, 2006
RMO No.
22-2006
Revokes RMO No. 17-2005, as amended by RMO No.
21-2005, relative to the Temporary Operating
Procedures concerning the submission of Large
Taxpayers Service monthly reports
Digest | Full Text
September
18, 2006
RMO No.
23-2006
Prescribes the guidelines and procedures on the onetime administrative abatement of all
penalties/surcharges and interest on delinquent
accounts and assessments (preliminary or final,
disputed or not) as of June 30, 2006
Digest | Full Text | Annex A | Annex B | Annex C |
Annex D
October 6,
2006
RMO No.
24-2006
Provides the policies and procedures for the conduct
of the “Adventures of Super Pinoy” Art Contest
Digest | Full Text | Annex A | Annex B
October 18,
2006
RMO No.
25-2006
Prescribes the accomplishment/signing of the User
Agreement Form as a requisite in the granting of ITS,
e-mail and internet access to revenue personnel
Digest | Full Text | Annex A | Annex B | Annex C
October 25,
2006
RMO No.
26-2006
Prescribes the final allocation of the BIR collection
goal for CY 2006
Digest | Full Text | Annexes
November 7,
2006
RMO No.
27-2006
Prescribes the additional supporting documents to be
attached to the dockets of cases for abatement under
RR No. 15-2006 and RMO No. 23-2006
Digest | Full Text | Annex E | Annex F
November 8,
2006
RMO No.
28-2006
Prescribes the additional guidelines and procedures
December 27,
for the processing of pending claims for Tax
2006
Credit/Refund of Excise Tax paid on petroleum
products prescribed in RMO No. 19-2006 and RMC No.
59-2005
Digest | Full Text
RMO No.
29-2006
Prescribes the implementing guidelines and
December 27,
procedures in the conduct of exit survey for revenue
2006
officials and employees who are to be separated from
service
Digest | Full Text | Annex A | Annex B
2005 Revenue Memorandum Orders
No. of
Issuance
Subject Matter
Date of Issue
RMO No. 1- Prescribes the guidelines and procedures on the use
2005
and maintenance of the BIR Dormitory
Digest | Full Text | Annex A | Annex B | Annex C
January 3,
2005
RMO No. 2- Prescribes the tentative allocation of the BIR
2005
collection goal for CY 2005
Digest | Full Text | Tables
January 18,
2005
RMO No. 3- Prescribes the policies to effect the prompt payment
2005
of claims involving procurement of IT and non-IT
supplies, materials, forms, equipment and other
services
Digest | Full Text | Annex A-F
February 9,
2005
RMO No. 4- Prescribes the recruitment policies and selection
2005
process of the BIR
Digest | Full Text | Annex A | Annex B
February 11,
2005
RMO No. 5- Prescribes the revised procedures in recording the
2005
attendance of revenue officials and employees
Digest | Full Text | Annex A
RMO No. 6- Creates Alphanumeric Tax Codes for income payment
2005
subject to creditable withholding taxes
Digest | Full Text
February 15,
2005
March 15,
2005
RMO No. 7- Renames/creates Alphanumeric Tax Codes for alcohol April 11, 2005
2005
and tobacco products with the corresponding revised
Excise Tax rates effective January 1, 2005
Digest | Full Text
RMO No. 8- Prescribes the implementation of the Internal and
2005
External Communications Plan for the BIR’s campaign
for CRM/POS accreditation and Electronic Sales
Reporting System
Digest | Full Text | Attachment
April 13, 2005
RMO No. 9- Amends RMO No. 18-98 relative to the process
2005
ownership of the different systems/modules under
the Integrated Tax System (ITS) in its shift into
"enhanced" ITS
Digest | Full Text
April 13, 2005
RMO No.
10-2005
Prescribes the policies and procedures in the
accreditation of Cash Register Machine (CRM), Point
of Sale (POS), other sales machines including sales
receipting system software as well as registration for
the use thereof pursuant to RR Nos. 11-2004 and 52005
Digest | Full Text | Annexes A-H, J, M, O-P | Annex I |
Annex K | Annex L | Annex N
May 3, 2005
RMO No.
11-2005
Amends pertinent provisions of RMO No. 40-2004
relative to the modified procedures in handling
taxpayer’s request for transfer of registration and
inclusion of additional policies
Digest | Full Text | Annex A | Annex B | Annex C |
Annex D | Annex E | Annex F
May 18, 2005
RMO No.
12-2005
Creates Alphanumeric Tax Code FP091 for the
payment of accrued penalties
Digest | Full Text
May 24, 2005
RMO No.
13-2005
Prescribes the policies and procedures relative to the
numbering and dissemination of revenue issuances
Digest | Full Text
June 2, 2005
RMO No.
14-2005
Prescribes the policies and procedures relative to the
Commissioner’s Award for outstanding performance
in handling stopfiler cases
Digest | Full Text | Annex A | Annex B | Annex C |
Annex D | Annex E
June 6, 2005
RMO No.
15-2005
Prescribes the policies, guidelines and procedures to
implement Revenue Regulations No. 4-2005 re:
implementing Bangko Sentral ng Pilipinas Circular No.
472 (Sec. 1) requiring all bank borrowers and comakers to submit latest Income Tax Return and
Financial Statement received by BIR
Digest | Full Text | Annex A | Annex B
June 8, 2005
RMO No.
16-2005
Prescribes the manner by which all papers and
correspondence for signature by the newly-appointed
Officer-In-Charge, Commissioner of Internal Revenue,
Jose Mario C. Buñag, shall be prepared.
Digest | Full Text
July 13, 2005
RMO No.
17-2005
Prescribes the temporary operating procedures
relative to the Large Taxpayers Service operations
Digest | Full Text
July 20, 2005
RMO No.
18-2005
Prescribes the revised criteria for the conferment of
the Commissioner’s Award for Outstanding
Performance in Handling Stopfiler Cases
Digest | Full Text | Annex A | Annex B | Annex C |
Annex D | Annex E
July 28, 2005
RMO No.
19-2005
Amends pertinent provisions of RMO No. 25-2003
relative to the qualification standards for the position
of Revenue Officers (Assessment), as well as Division
Chiefs and Assistant Division Chiefs of the Assessment
Service and other unique positions in the BIR
Digest | Full Text
August 4,
2005
RMO No.
20-2005
Prescribes the policies, guidelines and procedure on
the adoption of mobile payment (M-Payment) as an
additional mode of payment of certain internal
revenue taxes
Digest | Full Text
August 12,
2005
RMO No.
21-2005
Suspends until further notice the temporary operating
procedures governing the Large Taxpayers Service
under RMO No. 17-2005
Digest | Full Text
August 18,
2005
RMO No.
22-2005
Prescribes the guidelines and procedures in the
implementation of RR No. 8-2005 on the inclusion
as income payments subject to Creditable
Withholding Tax of the Manila Electric Company
refund to Phase IV customers
Digest | Full Text
September
12, 2005
RMO No.
23-2005
Prescribes the policies and procedures in the
audit/investigation of withholding tax liabilities for
taxable years 2003 and 2004, including withholding
tax on fringe benefits
Digest | Full Text
September
12, 2005
RMO No.
24-2005
Directs concerned BIR offices to expedite/prioritize
the processing of claims for tax refund of Japanese
contractors and nationals undertaking projects funded
by the Overseas Economic Cooperation Fund of Japan
(OECF)
Digest | Full Text
October 6,
2005
RMO No.
25-2005
Instructs all BIR officers and personnel that only the
Commissioner or his duly authorized
representative/s shall have the authority to officially
communicate and disseminate needed data and
information, especially collection figures, to
appropriate officers and agencies of the government
and other third parties, including the press
Digest | Full Text
October 18,
2005
RMO No.
26-2005
Suspends until further notice the issuance of
assessments for deficiency Value-Added Tax against
cinema/theater operators/owners
Digest | Full Text
October 21,
2005
RMO No.
27-2005
Prescribes a short audit for the Value-Added Tax
liabilities of taxpayers with reported zero-rated sales
and exempt sales under the jurisdiction of the Large
Taxpayers Service and the Regional Offices
Digest | Full Text | Annex A | Annex B | Annex C |
Annex D | Annex E
October 24,
2005
RMO No.
28-2005
Prescribes the policies and procedures relative to the November 8,
preparation of all documents for approval and/or
2005
signature submitted to the Office of the Commissioner
Digest | Full Text | Annex A
RMO No.
29-2005
Prescribes the guidelines and procedures in resolving
issues on change in accounting period/type
Digest | Full Text | Annex A | Annex B | Annex C
November
22, 2005
RMO No.
30-2005
Prescribes the guidelines and procedures for the
issuance of Taxpayer Identification Number to
Securities and Exchange Commission (SEC)-registered
taxpayers pursuant to Memorandum of
Agreement between the SEC and BIR
Digest | Full Text | Annex A
December 2,
2005
RMO No.
31-2005
Prescribes the manner by which all papers and
correspondence for signature by Commissioner Jose
Mario C. Buñag shall be prepared
Digest | Full Text
December 16,
2005
RMO No.
32-2005
Prescribes the guidelines and procedures in handling
Letter Notices for deployment via the Information
Delivery Portal in the years 2005 onwards for audit
and enforcement purposes
Digest | Full Text | Annex A | Annex B | Annex C-C2 |
Annex D-F
December 16,
2005
2004 Revenue Memorandum Orders
No. of
Issuance
Subject Matter
RMO No. 1- Prescribes the policies, guidelines and procedures in
2004
the cancellation/transfer of registration data or
effecting an end date on the tax and/or form types of
taxpayers under the jurisdiction of the Large
Taxpayers Service
Digest | Full Text | Annex A | Annex B | Annex C |
Annex D-E | Annex F | Annex G | Annex H | Annex I
Date of Issue
January 22,
2004
RMO No. 2- Prescribes the policies and procedures on the use of
2004
notebooks/laptops issued to concerned BIR
officials/employees
Digest | Full Text | Annex A | Annex B
January 22,
2004
RMO No. 3- Creates and modifies the Alphanumeric Tax Code of
2004
selected revenue sources subject to withholding taxes
Digest | Full Text
February 2,
2004
RMO No. 4- Defines the guidelines relating to registration of
2004
agricultural suppliers as marginal income earners and
their exemption from the 1% Creditable Withholding
Tax on payments made by hotels, restaurants, resorts,
caterers, food processors, canneries, supermarkets,
livestock, poultry, fish and marine product dealers,
hardwares, factories, furniture shops and all other
establishment
Digest | Full Text | Annex A
February 2,
2004
RMO No. 5- Prescribes the guidelines and procedures in the
2004
implementation of RR No. 29-2003 relative to the
advance payment of Value-Added Tax on the sale of
flour
Digest | Full Text | Annex A
February 4,
2004
RMO No. 6- Prescribes the allocation of the BIR Collection Goal for
2004
CY 2004
Digest | Full Text | Table 1 | Table 2 | Table 3 | Table
4 | Table 5 | Table 6 | Table 7 | Table 8-9
February 17,
2004
RMO No. 7- Specifies the details of the Centennial Taxpayers
2004
Recognition Program (CTRP)
Digest | Full Text
March 1,
2004
RMO No. 8- Defines the tasks of Centennial Taxpayers Recognition
2004
Program (CTRP) responsible officials
Digest | Full Text | Annex A
March 9,
2004
RMO No. 9- Creates and drops the ATCs of selected revenue
2004
sources subject to Excise Tax as specified in the Order
Digest | Full Text
March 10,
2004
RMO No.
10-2004
Prescribes the operational measures relative to
businesses not paying Income Taxes
Digest | Full Text
March 10,
2004
RMO No.
11-2004
Provides the guidelines and procedures in the
generation and preparation of TAS Report Nos. 007
and 008 adopting the taxpayer type and tax type
codes
Digest | Full Text | Annex A
March 10,
2004
RMO No.
12-2004
Provides the guidelines for the Executive
Development Course
Digest | Full Text | Annex A | Annex B | Annex C |
Annex D | Annex 1-13
March 11,
2004
RMO No.
13-2004
Prescribes the policies and guidelines for the issuance
of standardized numbering system for Letter Notices
Digest | Full Text
March 23,
2004
RMO No.
14-2004
Expands the coverage of the Centennial Taxpayers
Recognition Program (CTRP)
Digest | Full Text
March 26,
2004
RMO No.
15-2004
Prescribes the policies and guidelines in the availment
of leave of absences
Digest | Full Text
March 26,
2004
RMO No.
16-2004
Prescribes the policies and procedures in the
revalidation and conveyance of Tax Credit Certificates
Digest | Full Text | Annex A | Annex B
March 30,
2004
RMO No.
17-2004
Creates Alphanumeric Tax Code for payment of
penalties under the Taxpayer Compliance Verification
Drive
Digest | Full Text
April 5, 2004
RMO No.
18-2004
Further expands the coverage of the Centennial
Taxpayers Recognition Program (CTRP) to include
individual taxpayers who reported a net loss for Tax
Year 2002
Digest | Full Text
April 5, 2004
RMO No.
19-2004
Amends certain provisions of RMO No. 39-94 relative
to the authorized signatories in the tax refund payroll
and tax refund payroll summary
Digest | Full Text
April 6, 2004
RMO No.
20-2004
Presents an erratum to RMO No. 18-2004 relative to
the Bureau's Centennial Taxpayers Recognition
Program
Digest | Full Text
April 6, 2004
RMO No.
21-2004
Prescribes the guidelines and procedures for the
conferment of the Commissioner's Centennial Award
to BIR employees and units who have generated
significant revenues
Digest | Full Text | Annex A | Annex B
May 20, 2004
RMO No.
22-2004
Amends RMO No. 81-99 relative to the issuance of
VAT Exemption Certificate/Identification Card to
qualified foreign embassies and their qualified
personnel
Digest | Full Text
May 24, 2004
RMO No.
23-2004
Prescribes the policies and guidelines for the selective May 27, 2004
data restoration and adhoc run for data archiving and
purging activities
Digest | Full Text | Annex
RMO No.
24-2004
Amends certain provisions of Section IV of RMO No.
30-2003 and revises the format of certain reports
prescribed relative to Letter Notices issued under the
RELIEF System
Digest | Full Text | Annex A-C
May 31, 2004
RMO No.
25-2004
Extends the Centennial Taxpayers Recognition
Program up to June 30, 2004 and expands the
program to cover taxpayers using fiscal year reporting
ending January 31, 2004
Digest | Full Text
June 7, 2004
RMO No.
26-2004
Prescribes the BIR Contact Center House Rules
Digest | Full Text
June 7, 2004
RMO No.
27-2004
Prescribes the guidelines and procedures in granting
the Accredited Agent Bank's request for refund of
over-remittance of tax collection
Digest | Full Text
June 7, 2004
RMO No.
28-2004
Prescribes the BIR Program on Awards and Incentives
for Service Excellence (PRAISE)
Digest | Full Text
June 16, 2004
RMO No.
29-2004
Prescribes the policies and procedures in the
June 16, 2004
implementation of the BIR Performance Management
System (PMS)
Digest | Full Text | Annex A | Annex B-C
RMO No.
30-2004
Clarifies the provision on the extension of CTRP as
covered under RMO No. 25-2004
Digest | Full Text
June 18, 2004
RMO No.
31-2004
Creates Alphanumeric Tax Code for selected revenue
source under the Tax Forms Enhancement Program
Digest | Full Text
June 29, 2004
RMO No.
32-2004
Provides guidelines and enforcement measures to
determine the correct tax liability of motels
Digest | Full Text | Annex
July 6, 2004
RMO No.
33-2004
Prescribes the use of Certificate Authorizing
Registration Registry Book (BIR Form No. 1939)
effective July 1, 2004
Digest | Full Text
July 6, 2004
RMO No.
34-2004
Prescribes the guidelines and procedures in the
processing, matching, dissemination, utilization and
monitoring of importation data from the Bureau of
Customs for audit and enforcement purposes
Digest | Full Text | Annex A | Annex B, C, D, E, F, G, K,
L | Annex H | Annex H-1 | Annex I | Annex J | Annex
M
July 20, 2004
RMO No.
35-2004
Creates Alphanumeric Tax Code for selected revenue
sources under the Tax Forms Enhancement Program
Digest | Full Text
August 9,
2004
RMO No.
36-2004
Establishes the tax base for the computation of the 2%
special privilege tax collections by the BIR for the
share of the Local Government Units
Digest | Full Text
August 18,
2004
RMO No.
37-2004
Amends the master's degree requirement for the
September 1,
positions of Division Chief and Revenue District Officer
2004
with Salary Grade 24
Digest | Full Text | Attachment
RMO No.
38-2004
Prescribes the guidelines and procedures in the
implementation of compensatory services
Digest | Full Text
September 2,
2004
RMO No.
39-2004
Prescribes the policies and procedures for the
escalation and resolution of queries/issues raised at
the BIR Contact Center and other BIR frontline offices
Digest | Full Text | Annex A | Annex B1 | Annex B2 |
Annex C | Annex D | Escalation Flow
September 6,
2004
RMO No.
40-2004
Modifies the standard procedures in the handling of
taxpayers' requests for transfer of registration
Digest | Full Text | Annex A - B | Annex C | Annex D |
Annex E | Annex F | Annex G | Annex H | Annex I
September 6,
2004
RMO No.
41-2004
Prescribes the policies and procedure in the
September 7,
implementation of the BIR SMS Raffle Promo:"Bayan I2004
Txt ang Resibo 2004"
Digest | Full Text | Annex A | Annex A1 | Annex B |
Annex C | Annex C1 | Annex D | Annex D1
RMO No.
42-2004
Prescribes the guidelines and procedures on the grant
of honoraria to BIR personnel involved in
procurement activities
Digest | Full Text | Attachment
September
14, 2004
RMO No.
43-2004
Modifies BIR Form Nos. 1253 - General Control
Ledger; 1245 - Monthly List of Transfer-In Accounts;
1246 - Monthly List of Transfer-Out Accounts; 1247 Monthly List of Accounts Cancelled by ATCA; 1248 Monthly List of Accounts Paid
Digest | Full Text | Annex
October 12,
2004
RMO No.
44-2004
Prescribes the use of revised Access Request Forms
Digest | Full Text | BIR Form 43 | BIR Form 44
October 13,
2004
RMO No.
45-2004
Prescribes the guidelines and procedures concerning
unregistered establishments apprehended during the
Tax Compliance Verification Drive
Digest | Full Text | Annex A | Annex B
October 26,
2004
RMO No.
46-2004
Provides additional supplement and guidelines in
handling Letter Notices with discrepancies arising
from Data Matching Process that remain unserved,
have been served but are without response or are
under protest by taxpayers
Digest | Full Text | Annex A | Annex B | Annex C |
Annex D | Annex E
November 3,
2004
RMO No.
47-2004
Prescribes the policies and procedures in the
November 4,
monitoring, identification for inclusions or deletions of
2004
Withholding Agents classified as Top 10,000 Private
Corporations
Digest | Full Text | Annex A-B | Annex C | Annex C1 |
Annex D | Annex D1-I | Annex J
RMO No.
48-2004
Creates Alphanumeric Tax Code for selected revenue
source under the Tax Forms Enhancement Program
Digest | Full Text
November
22, 2004
RMO No.
49-2004
Clarifies and reiterates the policies and guidelines on
the proper crediting of collection of internal revenue
taxes
Digest | Full Text
December 10,
2004
RMO No.
50-2004
Prescribes the policies and guidelines on the BIR's
December 16,
Information and Communication Technology security
2004
Infrastructure
Digest | Full Text | Security Policies Manual | Annexes
A-D, F-H | Annex E
2003 Revenue Memorandum Orders
No. of
Issuance
Subject Matter
Date of Issue
RMO No. 1- Creates the Alphanumeric Tax Codes (ATC) of selected
2003
revenue
sources subject to Expanded Withholding Tax per RR
No. 14-2002
Digest | Full Text
January 17,
2003
RMO No. 2- Prescribes the revised guidelines in the approval and
2003
issuance of Certificates of Qualification for Voluntary
Assesment Program (VAP) availments of taxpayers
where no returns have been previously filed
Digest | Full Text
February 11,
2003
RMO No. 3- Prescribes the guidelines and procedures in the
2003
conduct of inventory taking/stocktaking and
verification of inventories covering taxable year 2002
by the Large Taxpayers Audit and Investigation
Division (LTAID) I, LTAID II, Large Taxpayers District
Office (LTDO)-Makati, LTDO-Cebu and Revenue
District Offices
Digest | Full Text | Annex A | Annex B | Annex C |
Annex D | Annex F | Annex K
February 26,
2003
RMO No. 4- Prescribes the guidelines and procedures on the
2003
processing of Quarterly Summary List of Sales and
Purchases and the imposition of penalties thereof
Digest | Full Text | Annexes | Annex A-3 coverpage |
Annex A-3 JobAid | Annex A-3 FTP coverpage | Annex
A-3 FTP
March 11,
2003
RMO No. 5- Prescribes the policies and guidelines on the transfer
2003
of revenue personnel for humanitarian reasons
Digest | Full Text
March 13,
2003
RMO No. 6- Prescribes the guidelines and procedures on the
2003
establishment of current net retail prices of new
brands of cigarettes and alcohol products
Digest | Full Text | Annex A1 | Annex A2 | Annex A3 |
Annex A4
March 13,
2003
RMO No. 7- Prescribes the composition of the Regional Selection
2003
Board
Digest | Full Text
March 18,
2003
RMO No. 8- Identifies government officials designated as
2003
withholding agents personally responsible for the
correct withholding and timely remittance of tax
Digest | Full Text | Annex A
April 1, 2003
RMO No. 9- Authorizes the Chief, Legal Division of Regional Offices April 2, 2003
2003
to issue and sign Subpoena Duces Tecum
Digest | Full Text
RMO No.
10-2003
Automatically designates personnel next-in-rank in
certain positions as Officer-in-Charge
Digest | Full Text
April 2, 2003
RMO No.
11-2003
Designates the signatories relative to the BIR Revenue
Mobilization Enhancement Program
Digest | Full Text
April 2, 2003
RMO No.
12-2003
Creates the Alphanumeric Tax Codes (ATC) of selected April 24, 2003
revenue sources subject to Value Added Tax per
Revenue Regulations No. 1-2003, Revenue
Memorandum Circular No. 6-2003 and Unnumbered
Revenue Regulations
Digest | Full Text
RMO No.
13-2003
Allows establishments found without duly authorized
receipts/invoices or cash register machines/point of
sale machines or similar devices to operate
provisionally through the use of BIR Printed
Receipts/Invoices
Digest | Full Text | Annex A
April 28, 2003
RMO No.
14-2003
Prescribes the policies and procedures in the
implementation of Taxpayer Account Management
Program for non-computerized Revenue District
Offices
Digest | Full Text
April 30, 2003
RMO No.
15-2003
Prescribes the policies, guidelines and procedures in
the processing and monitoring of One-Time
Transactions and the issuance of Certificates
Authorizing Registration for property transfer
transactions subject to Capital Gains Tax, Expanded
Withholding Tax, Donor's Tax, Estate Tax and other
taxes including Documentary Stamp Tax
Digest | Full Text | Annexes
May 15, 2003
RMO No.
16-2003
Prescribes the policies and mechanics for the conduct
of the 2003 BIR Text Raffle Promo: Bayan, I-txt ang
Resibo"
Digest | Full Text
May 21, 2003
RMO No.
17-2003
Amends the policies and guidelines for the
implementation of the "No Smoking Rule" within BIR
premises
Digest | Full Text
May 22, 2003
RMO No.
18-2003
Prescribes the revised Access Request Forms
Digest | Full Text | Annex A | Annex B | Annex C |
Annex D
May 23, 2003
RMO No.
19-2003
Prescribes the guidelines in the verification of receipts May 29, 2003
submitted as entries in the 2003 BIR Text Raffle Promo
"BAYAN, I-TXT ANG RESIBO."
Digest | Full Text
RMO No.
20-2003
Prescribes the allocation of the BIR Collection Goal for
CY 2003 among the implementing offices
Digest | Full Text
June 4, 2003
RMO No.
21-2003
Amends the effectivity of implementation of the
policies and procedures relative to One-Time
Transactions to take effect starting July 1, 2003
Digest | Full Text
June 2, 2003
RMO No.
22-2003
Gives warning on the use of a spurious Tax Credit
Certificate
Digest | Full Text
June 19, 2003
RMO No.
23-2003
Prescribes the guidelines on revalidation and
conveyance of Tax Credit Certificates
Digest | Full Text
June 23, 2003
RMO No.
24-2003
Prescribes the revised guidelines and procedures for
testing and acceptance of in-house developed and
outsourced application systems
Digest | Full Text
July 28, 2003
RMO No.
25-2003
Prescribes the policies and guidelines on the selection
of candidates for promotion
Digest | Full Text
August 27,
2003
RMO No.
26-2003
Prescribes the policies and procedures for the "oncall" repair and maintenance of defective IT
equipment
Digest | Full Text
September
12, 2003
RMO No.
27-2003
Prescribes the policies and guidelines on the use of
Official Cellular Phone
Digest | Full Text
September
16, 2003
RMO No.
28-2003
Amends Revenue Memorandum Order No. 16-2003
relative to the conduct of the BIR Text Raffle Promo:
Bayan, I-txt ang Resibo"
Digest | Full Text
September
19, 2003
RMO No.
29-2003
Prescribes the policies and mechanics for the conduct
of the BIR Text Raffle Promo: "Bayan, I-txt ang
Resibo"- PART II
Digest | Full Text
September
24, 2003
RMO No.
30-2003
Prescribes the guidelines and procedures in the
extraction, analysis, disclosure/dissemination,
utilization, and monitoring of RELIEF data for audit
and enforcement purposes
Digest | Full Text | Annex A - B | Annex C | Annex D |
Annex E | Annex F | Annex G - I | Annex J | Annex K
October 1,
2003
RMO No.
31-2003
Prescribes the guidelines and procedures for the
implementation of the Modified Tax Compliance
Verification Drive
Digest | Full Text
October 7,
2003
RMO No.
32-2003
Amends RMO No. 4-2002 relative to the
implementation of the Taxpayer Account
Management Program for Operations
Digest | Full Text
October 9,
2003
RMO No.
33-2003
Modifies the Alphanumeric Tax Codes for
Documentary Stamp Taxes relative to One-Time
Transactions (ONETT)
Digest | Full Text
October 9,
2003
RMO No.
34-2003
Creates, modifies and drops Alphanumeric Tax Codes
of selected revenue sources subject to Withholding
Tax
Digest | Full Text
October 9,
2003
RMO No.
35-2003
Amends RMO No.34-2001 relative to the signatory to
Box A of the Disbursement Voucher on cash
conversion of Tax Credit Certificates jointly issued by
the DOF One-Stop-Shop and the BIR
Digest | Full Text
November
10, 2003
RMO No.
36-2003
Creates Alphanumeric Tax Codes per BIR Form No.
0611-A
Digest | Full Text
November
11, 2003
RMO No.
37-2003
Prescribes the policies, guidelines and procedures for
the grant of local and foreign scholarship and foreignassisted trainings
Digest | Full Text
November
11, 2003
RMO No.
38-2003
Prescribes the uniform guidelines and procedures in
the processing of various permits for Excise Tax
purposes
Digest | Full Text | Excel File Annexes | Annex E |
Annex K | Annex L
November
17, 2003
RMO No.
39-2003
Prescribes the guidelines on the processing of
utilization of DOF-issued Tax Credit Certificates as well
as the counter-measures for
Digest | Full Text
November
18, 2003
RMO No.
40-2003
Amends the policies and guidelines in the use and
payment of official cellular phones
Digest | Full Text
November
21, 2003
RMO No.
41-2003
Defines the new composition of the Inspection and
Acceptance Committee in the National Office
Digest | Full Text
November
21, 2003
RMO No.
42-2003
Prescribes additional guidelines on the assessment of
national internal revenue taxes covered by Letter
Notices issued under the RELIEF system
Digest | Full Text | Annex A | Annex B | Annex C1 |
Annex C2 | Annex C backpage
November
21, 2003
RMO No.
43-2003
Amends RMO No. 29-2003 relative to the mechanics
of the BIR Text Raffle Promo: "Bayan, I-Txt ang Resibo"
- Part II.
Digest | Full Text
November
28, 2003
RMO No.
44-2003
Prescribes the submission thru e-mail of priority
reports required by the offices under Operations
Group from regional and district offices
Digest | Full Text | Annex A | Annex B | Annex C
December 3,
2003
2002 Revenue Memorandum Orders
No. of
Subject Matter
Date of Issue
Issuance
RMO No. 1- Renames and creates the Alphanumeric Tax Codes of
2002
Withholding, Value-Added and Percentage Taxes
Digest | Full Text
February 18,
2002
RMO No. 2- Renames the Alphanumeric Tax Codes of certain
2002
revenue sources for proper classification of taxes
Digest | Full Text
February 19,
2002
RMO No. 3- Amends RMO No. 27-2002 by defining the new
2002
composition of the Committee on Disposal of
Accountable Forms in the National Office
Digest | Full Text
March 19,
2002
RMO No. 4- Prescribes the policies, guidelines and procedures in
2002
the implementation of Taxpayer Account
Management Program (TAMP), amending further
certain provisions of RMO 22-2000, as amended,
affecting the Returns Compliance System (RCS) and
the Total Registration Database Clean-up under the
ITS Sustainability for Operations Project
Digest | Full Text | Annex A | Annex B | Annex C |
Annex C1 | Annex D
April 4, 2002
RMO No. 5- Prescribes the guidelines and procedures in the
2002
adoption of Electronic Filing and Payment System
(EFPS)
Digest | Full Text | Annex A | Annex B
April 15, 2002
RMO No. 6- Prescribes the administrative sanctions for non2002
attendance at the weekly flag ceremony
Digest | Full Text
April 24, 2002
RMO No. 7- Prescribes the revised office codes pursuant to
2002
Executive Order No. 306
Digest | Full Text
April 24, 2002
RMO No. 8- Prescribes the "No Smoking" rule within BIR office
April 25, 2002
2002
premises and the imposition of sanctions for violation
of the rule
Digest | Full Text
RMO No. 9- Renames the Alphanumeric Tax Codes (ATC) of
2002
Revenue Sources for Proper Classification of Taxes
Digest | Full Text
May 6, 2002
RMO No.
10-2002
Prescribes the guidelines and procedures on the
May 8, 2002
issuance of cardboard Taxpayer Identification Number
(TIN) card
Digest | Full Text | Annex A | Annex B | Annex C |
Annex D | Annex E | Annex F
RMO No.
11-2002
Prescribes the allocation of the BIR Collection Goal for May 10, 2002
CY 2002
Digest | Full Text | Tables 1-9
RMO No.
12-2002
Lifts the suspension on the issuance of Letter/s of
Authority in the Special Investigation Divisions of the
Regional Office
Digest | Full Text
RMO No.
13-2002
Prescribes the policies, guidelines and procedures in
May 16, 2002
the audit/investigation of Year 2000 tax returns of
taxpayers under the jurisdiction of the Regional Office
Digest | Full Text | Annex A | Annex B | Annex C
RMO No.
14-2002
Prescribes the policies and guidelines in implementing May 20, 2002
the Memorandum of Agreement entered into by and
among the Department of Finance, Bureau of Internal
Revenue, Department of Interior and Local
Government, League of Provinces of the Philippines,
League of Cities of the Philippines, League of
Municipalities of the Philippines and the Liga ng mga
Barangay sa Pilipinas on the commitment of all parties
to help one another in the implementation of
strategies to enhance their tax enforcement and
collection efforts by utilizing all available resources
necessary in the pursuit of these objectives
Digest | Full Text | Annex B
May 15, 2002
RMO No.
15-2002
Creates the Alphanumeric Tax Code for Final
Withholding Tax on interest payments to taxpayers
enjoying preferential tax rates
Digest | Full Text
June 7, 2002
RMO No.
16-2002
Prescribes the policies and procedures in the
June 27, 2002
investigation of internal revenue tax liabilities of Local
Government Units for Year 2001 and the 1st and 2nd
Quarters of Calendar Year 2002
Digest | Full Text | Annex
RMO No.
17-2002
Prescribes the modified guidelines for implementing
RR No. 18-2001 on the procedure in filing the
application and joint certification, designates the
venue for the payment of processing fee, and provides
the guidelines for the issuance of a preliminary-letter
ruling in certain requests for ruling
Digest | Full Text
RMO No.
18-2002
Prescribes the policies, guidelines and procedures in
July 22, 2002
identifying and handling valid or actual stop-filer cases
Digest | Full Text
RMO No.
19-2002
Prescribes the amended guidelines and procedures in
the adoption of Electronic Filing and Payment System
(EFPS)
Digest | Full Text
July 22, 2002
RMO No.
20-2002
Amends pertinent provisions of RMO No. 57-2000
relative to the confrontational requirements,
execution and enforcement of closure orders, as well
as the duration and the lifting thereof
Digest | Full Text | Annex A-C
July 29, 2002
RMO No.
21-2002
Prescribes the manner by which all papers and
correspondence for signature by the Acting
Commissioner of Internal Revenue shall be prepared
Digest | Full Text
August 22,
2002
RMO No.
22-2002
Prescribes the manner by which all papers and
September 2 ,
correspondence for signature by the newly-appointed
2002
Commissioner of Internal Revenue shall be prepared
Digest | Full Text
July 2, 2002
RMO No.
23-2002
Prescribes the guidelines and procedures in the
implementation of the Voluntary Assessment and
Abatement Program (VAAP) of the BIR
Digest | Full Text | Annex A | Annex B
October 1,
2002
RMO No.
24-2002
Creates the Alphanumeric Tax Codes (ATC) on taxes
collected through the Voluntary Assessment and
Abatement Program (VAAP)
Digest | Full Text
October 1,
2002
RMO No.
25-2002
Deletes and creates Alphanumeric Tax Codes (ATC) of
revenue sources for proper classification of taxes
Digest | Full Text
October 1,
2002
RMO No.
26-2002
Prescribes the revised allocation of the BIR Collection
Goal for CY 2002
Digest | Full Text | Tables 1- 9
October 9,
2002
RMO No.
27-2002
Prescribes the administrative disciplinary rules on
sexual harassment cases in the Bureau of Internal
Revenue
Digest | Full Text | Main | Title | Table of Contents
October 14,
2002
RMO No.
28-2002
Prescribes the modified guidelines and procedures in
processing application and issuance of Authority to
Print (ATP) Receipts, Sales or Commercial Invoices
Digest | Full Text | Annex A | Annex B | Annex C
October 21,
2002
RMO No.
29-2002
Prescribes the revised procedures in the processing
and approval of applications for permit to adopt
Computerized Accounting System (CAS) or
components thereof
Digest | Full Text | Annex A | Annex B | Other
Annexes | Annex J
October 28,
2002
RMO No.
30-2002
Authorizes the use of BIR Form No. 1928 -Application
for Relief From Double Taxation (Gains from Sale or
Transfer of Shares of Stock in Philippine Corporation)
for processing of tax treaty relief applications
involving gains from sale or transfer of shares of
stocks in a Philippine corporation including gains from
sale or transfer of unit of participation in a Philippine
partnership
November 4,
2002
Digest | Full Text | Form 1928_front | Form
1928_back
RMO No.
31-2002
Prescribes the policies, guidelines and procedures in
the institution of closure proceedings and the filing of
criminal action against taxpayers who have not
responded to the Letter Notices sent by BIR under the
RELIEF System
Digest | Full Text
November
22, 2002
RMO No.
32-2002
Prescribes additional guidelines and procedures in the
implementation of the expanded Voluntary
Assessment and Abatement Program
Digest | Full Text
November
26, 2002
RMO No.
33-2002
Prescribes the policies, guidelines and procedures
relative to the sale/disposal of acquired/forfeited real
properties transferred in the name of the Republic of
the Philippines
Digest | Full Text | Annex A | Annex E | Annex GFCBD
| Annex H | Annex I | Annex J | Annex K | Memo
November
29, 2002
RMO No.
34-2002
Creates the Alphanumeric Tax Codes (ATC) on taxes
collected through the Voluntary Assessment and
Abatement Program (VAAP)
Digest | Full Text
December 9,
2002
RMO No.
35-2002
Prescribes the guidelines and procedures in the
processing and issuance of Authority to Release
Imported Goods (ATRIG) for Excise and Value-Added
Tax Purposes
Digest | Full Text
December 11,
2002
RMO No.
36-2002
Establishes policies and procedures relative to the
extraction/salvaging of reusable parts of
obsolete/unserviceable Information Technology (IT)
equipment
Digest | Full Text | Annex A | Annex C | Annex D |
Annex E | Annex F
December 18,
2002
2001 REVENUE MEMORANDUM ORDERS
No. of
Subject Matter
Date of
Issuance
Issue
RMO No. 12001
Prescribes the policies and procedures on the remote
printing of 1209 Report at the computerized Revenue
District Offices, Regional Offices and Revenue
Accounting Division
January 5,
2001
RMO No. 22001
Defines and delineates the different functions and
processes of the National Office Management
Information Systems (NOMIS)-Management
Reporting through Executive Information System
(EIS) capability
January 18,
2001
RMO No. 32001
Prescribes the policies and procedures relative to the
BIR Work Planning and Accomplishment Reporting
Process for CY 2001
February 1,
2001
RMO No. 42001
Prescribes the manner by which all papers and
correspondence for signature of the Commissioner of
Internal Revenue Rene G. Bañez will be prepared
February
13, 2001
RMO No. 52001
Prescribes the policies and procedures in the receipt,
transmittal and processing of the Alphabetical List of
Employees/Income Payees as an attachment to the
Annual Information Return
February
16, 2001
RMO No. 62001
Prescribes the policies and procedures in the
establishment of the BIR Revenue Records Center
and the adoption of a Records Management Program
February
20, 2001
RMO No. 72001
Amends RMO No. 31-99 relative to the signatories of
checks drawn against regional bank accounts.
March 16,
2001
RMO No. 82001
Creates and renames the Alphanumeric Tax Codes
(ATCs) for the Final Withholding Tax on Fringe
Benefits
March 23,
2001
RMO No. 92001
Allocates the P 408.058 Billion BIR Collection Goal for
CY 2001
March 30,
2001
RMO
No.10-2001
Suspends temporarily the conduct of tax audit,
examination, investigation and/or verification of
taxpayer's book of accounts, records and other
transactions.
April 27,
2001
RMO No.
11-2001
Prescribes the policies and procedures for the
decentralized issuance of clearance to Accountable
May 23,
2001
Officers (AOs) in the Regional Offices
RMO No.
12-2001
Amends certain provisions of RMO No. 22-2000
which prescribes the policies, guidelines and
procedures for the rollout of the Stop-Filer Capability
in computerized Revenue District Offices (RDOs)
May 30,
2001
RMO No.
13-2001
Prescribes the revised guidelines and procedures for
the issuance of Tax Verification Notices (TVNs), Tax
Clearance Certificates (TCLs) and Certificates
Authorizing Registration (CARs) in Revenue District
Offices (RDOs)
May 31,
2001
RMO No.
14-2001
Prescribes the guidelines and procedures in
maintaining the records of accountabilities of
revenue officers and employees on issued and
transferred furniture, equipment, vehicle and other
semi-expendable properties
July 11,
2001
RMO No.
15-2001
Prescribes the policies, guidelines and procedures in
the use of on-line electronic Documentary Stamp Tax
(DST) metering machine
July 19,
2001
RMO No.
16-2001
Extends until December 31, 2002 the use of the
Alphanumeric Tax Codes (ATCs) created pursuant to
RMO No. 28-2000 for certain taxes due from the
services of stock, real estate, commercial and
immigration brokers
July 19,
2001
RMO No.
17-2001
Creates new Alphanumeric Tax Codes (ATCs) for
marginal income earners and for other income
earnings not otherwise classified as compensation or
business income or income derived from the practice
of profession
July 19,
2001
RMO No.
18-2001
Renames the Alphanumeric Tax Codes (ATCs) for
Percentage Tax on winnings and prizes withheld by
race track operators
July 19,
2001
RMO No.
19-2001
Renames the Alphanumeric Tax Codes for PEZA
registered enterprises
August 30,
2001
RMO No.
20-2001
Creates new Alphanumeric Tax Code on taxes
collected through the Voluntary Assessment Program
September
5, 2001
RMO No.
Prescribes the guidelines and procedures in the
September
21-2001
availment of the Voluntary Assessment Program
13, 2001
RMO No.
22-2001
Prescribes the guidelines and procedures in the
exercise of the power of the Commissioner of
Internal Revenue to compromise taxes
October 5,
2001
RMO No.
23-2001
Creates new Alphanumeric Tax Codes of revenue
sources for final withholding tax
October 8,
2001
RMO No.
24-2001
Revises the regional allocation of the BIR collection
goal for CY 2001 which was reduced from P408,058
M to P388,058 M
October 9,
2001
RMO No.
25-2001
Clarifies the procedures on the receipt, processing,
control, transmittal and collection of
returned/dishonored checks received through
Accredited Agent Banks
October 23,
2001
RMO No.
26-2001
Amends the procedures in the review and reporting
of tax fraud cases recommended for criminal
prosecution
Ocotber 24,
2001
RMO No.
27-2001
Amends the policies and procedures for the
processing and monitoring of Withholding Tax
payments from National Government Agencies
October 25,
2001
RMO No.
28-2001
Prescribes the guidelines and procedures in the
reconciliation of collections and remittances of
Authorized Agent Banks at the Revenue District
Office level
October 26,
2001
RMO No.
29-2001
Defines the new composition of the Inspection and
Acceptance Committee in the National Office
November
13, 2001
RMO No.
30-2001
Revises the policies, guidelines and procedures in the
processing of application for bank accreditation;
renewal of accreditation and disaccreditation of
Authorized Agent Banks (AABs); AABs merger/buyout; change of names and/or addresses; monitoring
of performance and evaluation of AABs; and
imposition of penalties on AABs' violations and
settlement of unremitted collection
November
26, 2001
RMO No.
31-2001
Prescribes the guidelines and procedures for the
remote printing of report (list of Accounts Receivable
cases) and other related A/R correspondences from
Makati Data Center/Revenue Data Centers to the
November
29, 2001
computerized RDOs
RMO No.
32-2001
Prescribes the guidelines on the monitoring of the
basis of properties transferred and shares of stock
received, as well as revises and updates the
requirements and conditions precedent to the nonrecognition of gain or loss in the said transactions,
among others
December
5, 2001
RMO No.
33-2001
Prescribes the new policies, guidelines and
procedures for the grant and revocation of access to
identified ITS users
December
5, 2001
RMO No.
34-2001
Prescribes the policies, guidelines and procedures in
the processing of request for conversion of Tax Credit
Certificate into cash refund
December
13, 2001
RMO No.
35-2001
Suspends the conduct of tax audit, examination,
investigation and/or verification of taxpayers' books
of accounts and records effective December 18, 2001
up to January 15, 2002
December
21, 2001
2000 REVENUE MEMORANDUM ORDERS
No. of
Issuance
Subject Matter
Date of Issue
RMO No. 1- Prescribes the procedures for the processing of tax
2000
treaty relief applications
January 4,
2000
RMO No. 2- Allocates the BIR collection goal of P397.227 Billion for
2000
CY 2000
January 6,
2000
Prescribes the manner in preparing papers and
RMO No. 3correspondence for the signature of the Commissioner
2000
of Internal Revenue
January 12,
2000
RMO No. 4- Suspends the conduct of tax audit, examination,
2000
investigation and/or verification
January 20,
2000
RMO No. 5- Suspends the issuance of Letters of Authority or
2000
mission orders to audit and/ or investigate
January 20,
2000
Prescribes the strategies and activities for the yearRMO No. 6round dialogue with taxpayers and tax
2000
information/education campaign of the Bureau
February 29,
2000
RMO No. 7- Prescribes the policies and guidelines in the generation
2000
of the annual top individual and corporate income
March 20,
2000
taxpayers
Amends some provisions of RMO No. 84-99 relative to
RMO No. 8the Work Planning and Accomplishment Reporting
2000
Process
March 22,
2000
Specifies the conditions for the zero-rating of sales of
RMO No. 9- goods, properties and services made by VAT-registered
2000
suppliers to BOI-registered manufacturers-exporters
with 100% export sales
March 29,
2000
Revises RMO No. 59-99 relative to the policies and
RMO No. 10
procedures on the maintenance of various Integrated
-2000
Tax System (ITS) Codes Tables
April 26, 2000
Prescribes the policies and procedures on the
RMO No. 11 resolution of multiple and identical Taxpayer
- 2000
Identification Numbers (TINs) of taxpayers belonging
to the same or different Revenue District Offices
May 2, 2000
Prescribes the policies and procedures in the conduct
of written qualifying examinations for Group
RMO No. 12
Supervisors (Assessment and Enforcement) who may
- 2000
be assigned to the Large Taxpayers Service, the Excise
Taxpayers Service or the Enforcement Service
April 27, 2000
Prescribes the use of the Business Capability Release
Design Packets and Building an ITS-Ready Organization
RMO No. 13Manual as reference materials relative to the rollout of
2000
different business capabilities and implementation of
ITS
May 2, 2000
RMO No. 14- Establishes relevant policies and guidelines for the
2000
implementation of the ITS Coaching Program
May 2, 2000
Creates, drops and renames the Alphanumeric Tax
RMO No. 15Codes (ATCs) of revenue sources for proper
2000
classification of taxes
May 5, 2000
Prescribes the policies and procedures for the
RMO No. 16processing and monitoring of withholding tax
2000
payments from National Government Agencies
May 12, 2000
Prescribes the policies and procedures in the conduct
of written qualifying examinations for Revenue Officers
RMO No. 17- and Group Supervisors (Assessment and Enforcement),
June 14, 2000
2000
and for selected revenue officials (ARDOs, RDOs,
Chiefs/Asst. Chiefs of SIDs, RO/NO Assessment and
Enforcement Divisions)
RMO No. 18- Prescribes the policies and procedures in the conduct
2000
of audit of large taxpayers for CY 2000
June 19, 2000
RMO No. 19- Prescribes the short-term Audit Program for Revenue
2000
District Offices
June 19, 2000
Prescribes the policies and raffle mechanics in the
RMO No. 20holding of the 2000 raffle promo "Humingi ng Resibo,
2000
Milyun-Milyon Pa Rin ang Panalo"
August 1,
2000
Prescribes the policies and procedures in the
RMO No. 21- processing and approval of taxpayer's application for
2000
permit to adopt computerized accounting system and
its components
August 3,
2000
RMO No. 22- Prescribes the policies, guidelines and procedures for
2000
the stop-filer capability rollout for computerized RDOs
August 3,
2000
Prescribes the policies and guidelines in the
RMO No. 23preparation and submission of reports required by the
2000
Taxpayer Assistance Service
August 3,
2000
RMO No. 24- Prescribes the Year 2000 Audit Program for Revenue
2000
District Offices
August 4,
2000
Creates a Task Force to gather information and
RMO No. 25- statistical data on certain industries for use of the
2000
Congressional Sub-Committee Hearing on Ways and
Means in Aid of Legislation
August 4,
2000
Prescribes the policies and procedures in the conduct
RMO No. 26- of written qualifying examinations for Revenue Officers
2000
(Assessment and Enforcement) who may be assigned
in the Makati Large Taxpayers District Office
August 4,
2000
Defines the new composition of the Committee on
RMO No. 27Disposal of Specialized Accountable Forms in the
2000
National Office
August 7,
2000
RMO No. 28- Creates a new Alphanumeric Tax Codes (ATCs) of
2000
revenue sources for proper classification of taxes
August 17,
2000
Prescribes the policies and guidelines on the use and
RMO No. 29maintenance of the BIR E-mail and Internet Browsing
2000
facilities
August 17,
2000
RMO No. 30- Prescribes the Year 2000 Audit Program for Excise
2000
Taxpayers
August 17,
2000
RMO No. 31- Prescribes the revised office codes for BIR offices and
2000
the guidelines for its proper use
August 17,
2000
Prescribes the guidelines and procedures in the
RMO No. 32receiving, retrieval, processing and storage of tax
2000
returns in the Revenue District and Regional Offices
August 22,
2000
Establishes the policies and procedures in the
processing and issuance of ITS-Generated Assessment
RMO No. 33Notice arising from return information discrepancy,
2000
late filing of tax return or non-payment/underpayment
of tax
August 22,
2000
Extends the deadline for the filing of the Annual
RMO No. 34Information Return (BIR Form 1703) covering the
2000
taxable year 1999 from April 15 to October 31, 2000
August 29,
2000
Prescribes the policies and guidelines in classifying
RMO No. 35Information Technology equipment as obsolete and/or
2000
unserviceable
August 30,
2000
RMO No. 36- Prescribes an Office Audit Program in the Assessment
2000
Division of Regional Offices
August 30,
2000
Prescribes the guidelines and procedures in the
RMO No. 37- computation of the share of Local Government Units in September 8,
2000
the 2% Special Privilege Taxes collected by the BIR
2000
from Mini-Hydroelectric Power Developers
Prescribes the guidelines and procedures in the
RMO No. 38conversion of accounts receivable cases for the
2000
Integrated Tax System
September
13, 2000
Prescribes the policies and guidelines on data
RMO No. 39purification of registration, return and payment
2000
information of top taxpayers
September
13, 2000
Prescribes the policies, guidelines and procedures on
RMO No. 40the processing of Taxpayers' Record Update Phase II
2000
data for non-computerized Revenue District Offices
September
25, 2000
Prescribes the guidelines and procedures in the
RMO No. 41conversion of accounts receivable cases for the
2000
Integrated Tax System
September
13, 2000
Prescribes the policies and procedures in the
RMO No. 42- intensification of collection/settlement of delinquent
2000
accounts and disputed assessments through
compromise settlement
September
26, 2000
Prescribes the policies and guidelines to establish a
RMO No. 43credible and standardized Performance Evaluation
2000
System for the BIR
October 23,
2000
Prescribes the policies and guidelines on the use of the
RMO No. 44- location, department and job codes tables for the
2000
Human Resource Management Information System
and the Financial Management Information System
October 23,
2000
RMO No. 45- Prescribes the policies, guidelines and procedures
2000
governing the grant of study leave for BIR personnel
October 23,
2000
Prescribes the audit policies and procedures in the
RMO No. 46- investigation of internal revenue tax liabilities of
2000
enterprises registered with the Philippine Export Zone
Authority
October 23,
2000
RMO No. 47- Prescribes the guidelines and procedures in the
2000
implementation of the new staffing pattern under
October 23,
2000
Executive Order No. 175
Prescribes the policies and procedures in the reRMO No. 48classification of status of taxpayers who were
2000
previously classified as large taxpayers
October 26,
2000
RMO No. 49- Prescribes the Year 2000 Audit Program for
2000
Enforcement Service
November 9,
2000
Provides the policies and procedures in the posting of
RMO No. 50notice for the issuance of sales/commercial invoice
2000
and/or official receipt by persons required by law
November 17,
2000
Prescribes the emergency measures to enhance
RMO No. 51November 28,
collection of taxes and meet the collection goal for the
2000
2000
Year 2000
Prescribes the policies and procedures to implement
RMO No. 52- the Stop-Filer Case Management for computerized
2000
Revenue District Offices who exited the Stop Filer
Capability
December 5,
2000
RMO No. 53- Extends the period of availment of the Compromise
2000
Settlement Program until December 31, 2000
December 5,
2000
Prescribes the guidelines and procedures for the
RMO No. 54- conduct of surveillance on the business operations of
2000
any person, in order to establish a prima facie basis for
the assessment of internal revenue tax liabilities
December 6,
2000
Defines the new composition of the Committee to
RMO No. 55Supervise the Printing of Specialized Accountable
2000
Forms in the National Office
December 12,
2000
Amends the schedule of suggested compromise
RMO No. 56- penalties under RMO No. 1-90 relative to compliance
2000
requirements on the printing, possession, use and
issuance of sales or commercial invoices
December 26,
2000
Prescribes the guidelines in the implementation of the
RMO No. 57December 26,
administrative sanction of suspension and temporary
2000
2000
closure of business
RMO No. 58- Prescribes the policies and procedures for the grant of December 27,
2000
permission to travel abroad to BIR personnel
2000
1999 REVENUE MEMORANDUM ORDERS
No. of
Issuance
RMO No. 199
Subject Matter
Date of Issue
Prescribes the guidelines and procedures for the
transmittal to computerized Revenue District Offices of
January 4,
1999
duplicate copies of all tax returns received by the
Revenue Data Centers
RMO No. 299
Prescribes the use of the numbered and reformatted
Access and Document Change Notice Request Forms
January 4,
1999
RMO No. 399
Prescribes the guidelines and procedures in the
implementation of TRU Phase I pre-upload validation
at the Revenue District Offices
January 5,
1999
RMO No. 499
Prescribes the policies and procedures for the
processing and monitoring of commercial and
universal banks' tax liabilities
January 8,
1999
RMO No. 599
Directs 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 sessions
January 12,
1999
RMO No. 699
Establishes a training concept which will be the basis
for the training development and delivery system of
the Bureau of Internal Revenue
January 25,
1999
RMO No. 799
Expands 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 years
January 27,
1999
RMO No. 899
Prescribes the preparation and submission of the
Annual Procurement Program by all heads of offices
and projects
January 27,
1999
RMO No. 999
Creates 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 region
February 9,
1999
Prescribes the guidelines and procedures in the
implementation of Revenue Regulations No. 2-99
RMO No. 10- relative to the availment of immunity from audit and
99
investigation of Income Tax, VAT and Percentage Tax
returns filed for taxable year 1998 granted under the
ERAP Program
February 18,
1999
Suspends the conduct of all tax examinations and
RMO No. 11- verification of taxpayers' records and other
99
transactions effective March 1, 1999 until April 16,
1999
February 18,
1999
Prescribes the policies and procedures for the
RMO No. 12- preparation and submission of the monthly
99
Accomplishment Report relative to the
implementation of the 1999 BIR Programs prescribed
February 23,
1999
in RMO No. 87-98
Prescribes the policies, guidelines and procedures for
RMO No. 13the Payment Capability Rollout in the Revenue Data
99
Centers
February 23,
1999
RMO No. 14- Prescribes a revised handbook on Alphanumeric Tax
99
Code (ATCs) of Revenue Sources
February 24,
1999
RMO No. 15- Amends RMO No. 94-98 relative to the designated
99
signatories for the BIR Tax Computerization Project
March 1, 1999
Prescribes the guidelines and procedures on the
RMO No. 16processing of Summary Lists of Sales and Purchases in
99
magnetic form
March 1, 1999
Prescribes the policies, guidelines and procedures on
the filing of tax returns of purely compensation income
RMO No. 17- earners without cash or check payments (BIR Form No.
March 1, 1999
99
1700) and the processing of refundable income tax
returns of employees with excess withholding taxes on
compensation income
Prescribes the strategies and activities for the 1999
RMO No. 18taxpayer dialogue and information/education
99
campaign of the BIR
March 4, 1999
Amends RMO No. 11-99 regarding the coverage of
RMO No. 19exceptions from the suspension of tax examination of
99
the BIR effective March 1, 1999
March 4, 1999
Prescribes the standard procedures for the submission
RMO No. 20- and processing of payment data and documents from
March 5, 1999
99
Accredited Agents Banks under Revenue District
Offices within and outside Metro Manila/ Metro Cebu
Prescribes the functions of the Makati Data Center and
RMO No. 21- the devolved functions on document processing for
March 5, 1999
99
Revenue District Office Nos. 47-East Makati, 48-West
Makati, 49- North Makati and 50-South Makati
Prescribes the guidelines and procedures in the
RMO No. 22acceptance of outsourced and in-house developed
99
application systems
March 12,
1999
RMO No. 23- Prescribes the rules and procedures to be followed in
99
case of fire or other emergencies
March 15,
1999
Amends the revised clearance forms endorsed in RMO
RMO No. 24No. 35-98 (National Office, Regional Office and
99
Revenue Data Center Clearances)
March 16,
1999
RMO No. 25- Revises the regional allocation of the BIR collection
99
goal for CY 1999
March 29,
1999
RMO No. 26- Prescribes the guidelines and procedures to ensure
March 29,
99
Y2K compliance on mission critical system of the BIR
1999
RMO No. 27- Updates the guidelines and procedures on the disposal
99
of unserviceable property
March 29,
1999
RMO No. 28- Prescribes the procedures in the acceptance of
99
property donations to the Bureau of Internal Revenue
March 31,
1999
RMO No. 29- Defines the Bureau's publication goals and editorial
99
policies and guidelines
April 8, 1999
Prescribes the filing of information returns by nonRMO No. 30resident citizens and Overseas Contract Workers who
99
are exempt from tax
April 12, 1999
Amends RMO No. 18-97 relative to the designation of
RMO No. 31signing officials for checks drawn against Regional Bank April 19, 1999
99
Accounts
Prescribes the policies, guidelines and procedures for
RMO No. 32- the conversion of data processing in Accredited Agent
99
Banks from New Payment Control System to Limited
Bank Data Entry/Electronic Data Transmission
April 20, 1999
Prescribes the guidelines and procedures in the use of
RMO No. 33pre-numbered Tax Verification Notices in lieu of Return April 22, 1999
99
Verification Orders
Prescribes the guidelines and procedures in the
RMO No. 34acceptance and payment of Communication Support
99
to Manage Change Project deliverables
April 27, 1999
Institutionalizes the raffle of sales invoices and receipts
RMO No. 35under the "Humingi ng Resibo, Milyun-milyong Panalo" April 27, 1999
99
raffle promo
Amends the guidelines and procedures in the issuance
RMO No. 36of Letters of Authority (LAs), approval of audit reports
99
and issuance of Assessment Notices
May 3, 1999
Prescribes the procedures to be followed by non-ITS
RMO No. 37- Revenue District Offices in the monitoring of
99
submission of collection documents by Authorized
Agent Bank branches
May 3, 1999
Prescribes the policies, guidelines and procedures in
the use of electronic/computer-generated forms in the
RMO No. 38filing of tax/information returns, payment forms,
99
declaration forms, certificates and attachments to BIR
forms
May 4, 1999
Amends RMO No. 31-99 relative to the signatories of
RMO No. 39checks drawn against Regional Bank Accounts
99
maintained with Government Depositary Banks
May 12, 1999
RMO No. 40- Institutionalizes the raffle of sales invoices and receipts May 18, 1999
99
now dubbed as "Humingi ng Resibo, Milyun-milyon ang
Panalo"
Circularizes the text of Memorandum Circular No. 6 of
RMO No. 41the Civil Service Commission which expands the
99
coverage of special leave privileges
May 24, 1999
Delegates the authority of the Commissioner of
Internal Revenue to verify or certify pleadings to be
RMO No. 42filed in court by the BIR to the Deputy Commissioner,
99
Legal and Enforcement Group, in the absence of the
Commissioner
May 24, 1999
Delegates to the Assistant Commissioner, Collection
RMO No. 43Service the authority to sign ITS-generated Assessment June 3, 1999
99
Notices for large taxpayers
Prescribes the policies and procedures for the
RMO No. 44mandatory return of adopted taxpayers to their home
99
Revenue District Offices
June 15, 1999
Requires that all pages of rulings or decisions issued by
the Office of the Commissioner of Internal Revenue or
RMO No. 45- Deputy Commissioner (DCIR) for Legal and
June 21, 1999
99
Enforcement Group (LEG) must bear the initial of the
DCIR - LEG, as well as contain the dry seal of the issuing
office
Prescribes the procedures to be followed in the event
RMO No. 46that taxpayer information are incomplete/incorrect or
99
cannot be found in the ITS database
June 22, 1999
RMO No. 47- Revises RMO No.29-99 relative to the preparation and
99
publication of the BIR Monitor
June 22, 1999
RMO No. 48- Amends RMO No. 66-98 relative to the processing and
June 23, 1999
99
monitoring of tax payments from insurance companies
RMO No. 49- Prescribes the policies, guidelines and mechanics for
June 29, 1999
99
the conduct of the Search for the 1999 BIR Tax Wizards
Extends the conduct of joint and coordinated
RMO No. 50- examination of interrelated taxpayers and audit of
99
banks, insurance and other financial intermediaries
until September 30, 1999
June 30, 1999
RMO No. 51- Prescribes the guidelines and procedures for the
99
conduct of the 1999 Search for Model Employees
July 6, 1999
RMO No. 52- Amends and clarifies the procedures for the processing
99
of income tax returns and refundable tax returns
July 9, 1999
RMO No. 53- Amends RMO No. 6-95 relative to the implementation
99
of a three-shift working day
July 9, 1999
RMO No. 54- Prescribes the policies and guidelines in the requisition
July 9, 1999
99
and procurement of equipment and semi-expendable
property
Prescribes the procedures and documentary
requirements in the importation of articles subject to
RMO No. 55Excise Tax, as well as the raw materials and apparatus
99
or mechanical contrivances specially used for the
manufacture thereof
July 12, 1999
Exempts the Special Teams under the Enforcement
Service from the mandatory reporting requirements
RMO No. 56and revalidation of Letters of Authority for cases under July 14, 1999
99
investigation prescribed under RMO Nos. 53-98 and
38-88
Amends RMO No. 33-99 regarding the issuance of Tax
RMO No. 57Verification Notices and clarifies certain provisions
99
relative to the cases to be issued TVNs, among others
July 14, 1999
Amends RMO No. 21-99 relative to the functions of the
RMO No. 58Makati Data Center and the devolved functions in
July 14,1999
99
document processing for RDO Nos. 47,48,49 and 50
Prescribes the policies, guidelines and procedures on
RMO No. 59the maintenance of various Integrated Tax System (ITS) July 16,1999
99
Codes Tables
Extends the period for the payment of additional tax to
RMO No. 60- meet the minimum amount prescribed under RR No. 2July 16,1999
99
99 to qualify for immunity from audit of 1998 Income,
VAT and Percentage Tax returns
Prescribes the guidelines and procedures on the
RMO No. 61transmittal of BIR Forms 1700 (Annual Income Tax
99
Return for Individuals Earning Purely Compensation)
July 19,1999
Prescribes the procedures in the review and reporting
of cases; preparation, approval and release of preRMO No. 62- assessment notices, assessment notices and demand
99
letters; and the preparation of BIR Form No. 40, for all
cases under the Enforcement Service, including Special
Teams
July 28,1999
Prescribes the adoption of arm's length bargaining
RMO No. 63standard in the determination of taxable income on
99
inter-company loans or advances
August
13,1999
RMO No. 64- Prescribes the 1999 Audit Program on Large Taxpayers
99
and Policy Cases
August
13,1999
Amends the slogan and the raffle mechanics for the
RMO No. 65millennium draw of "Humingi ng Resibo, Milyun99
Milyon ang Panalo"
RMO No. 66- Prescribes the guidelines and procedures on the
August 18,
1999
August
99
issuance of Certificates Authorizing Registration (CARs)
and reporting of real and personnel property
transactions
23,1999
RMO No. 67- Prescribes the 1999 policies, guidelines and procedures
99
in the audit of tax cases by Revenue District Offices
August
23,1999
Amends pertinent provisions of RMO No. 65-99
RMO No. 68relative to the raffle promo "Humingi ng Resibo,
99
Milyun-Milyon ang Panalo: Millenium Draw"
August
27,1999
RMO No. 69- Establishes the policies and procedures in the
99
generation of the Large Taxpayers Collection Report
August
30,1999
Amends and clarifies pertinent provisions of RMO NO.
RMO No 70- 33-99 regarding the issuance of Tax Verification
99
Notices (TVNs), approval of corresponding reports of
verification and reporting requirements, among others
August
30,1999
RMO No. 71- Prescribes an Office Audit Program in the Assessment
99
Division of Revenue Regional Offices
September
15, 1999
RMO No. 72- Prescribes the use of E-mail facility in the transmission
99
of rollout related documents
September
15, 1999
RMO No. 73- Creates Alphanumeric Tax Codes of revenue sources
99
for proper classification of taxes
September
20, 1999
Prescribes the guidelines and procedures in the
RMO No. 74administration of qualifying examination for Revenue
99
Officers' assignment to the Large Taxpayers Service
September
17, 1999
RMO No. 75- Delegates to the Regional Directors the authority to
99
issue certain rulings with established precedents
September
27, 1999
RMO No. 76- Prescribes the policies and guidelines in the processing
99
of application for retirement of BIR employees
October 8,
1999
Prescribes the guidelines and procedures in the
RMO No. 77- administration of the qualifying examination for
99
Revenue Officers who will conduct the audit of excise
taxpayers
October 4,
1999
Prescribes the policies, guidelines and procedures to
RMO No. 78implement the "Go-Current" Policy for 1999 under the
99
Integrated Tax System
October 13,
1999
Prescribes the policies and procedures on the
RMO No. 79processing of Taxpayers' Record Update (TRU) Phase I
99
data for non-computerized Revenue District Offices
October 13,
1999
Prescribes the guidelines and procedures in the
RMO No. 80- administration of the qualifying examination for
99
revenue personnel who will be assigned at the Tax
Fraud Division
October 19,
1999
RMO No. 81- Prescribes the guidelines on the issuance of VAT
November 5,
99
Exemption Certificate to all qualified embassies and
their personnel
RMO No. 82- Prescribes the policies and procedures in the issuance
99
of Taxpayer Identification Number
1999
November 23,
1999
Prescribes the procedures in the processing of
RMO No. 83- Authority to Print Invoices and Receipts in
November 23,
99
computerized and non-computerized Revenue District
1999
Offices
Prescribes the policies and procedures relative to the
RMO No. 84BIR Work Planning and Accomplishment Reporting
99
Process for the Year 2000
December 2,
1999
RMO No. 85- Prescribes the policies and guidelines to ensure the
99
safety and security of computer equipment of the BIR
December 3,
1999
Amends RMO No. 31-98 by defining the new
RMO No. 86composition of the Committee on Disposal of
99
Specialized Accountable Forms in the Regional Offices
December 3,
1999
RMO No. 87- Prescribes the guidelines in recommending No Appeal
99
from adverse court decisions
December 6,
1999
Prescribes the policies and procedures on the
RMO No. 88monitoring and verification of government offices'
99
compliance with the withholding tax requirements
December 10,
1999
RMO No. 89- Prescribes the use of the revised Letter of Authority
99
Register (BIR Form No. 1968)
December 10,
1999
RMO No. 90- Revises the regional allocation of the BIR Collection
99
Goal for CY 1999
December 10,
1999
Suspends all field operations of the Bureau of Internal
RMO No. 91December 16,
Revenue effective December 16, 1999 until January 10,
99
1999
2000
RMO No. 92- Prescribes the policies and procedures on the issuance December 20,
99
and maintenance of Drawee Bank Codes
1999
1998 Revenue Memorandum Orders
No. of
Issuance
RMO No
10-1998
Subject Matter
Date of Issue
Amends RMO No. 27-97 by prescribing the Codes
February 17,
Tables for use in the implementation of the Integrated
1998
Tax System (ITS) on the Zonal Valuation Codes of
NOMIS
Digest
RMO No.
11-1998
Prescribes the audit policies and procedures in the
audit of 1996 and 1997 Value-Added Tax returns
Digest
February 17,
1998
RMO No.
12-1998
Prescribes the policies and procedures to implement
the 1998 Audit Program
Digest
February 17,
1998
RMO No.
13-1998
Prescribes the additional policies and operational
guidelines for the implementation of the Taxpayer
Record Update (TRU) for taxpayers earning pure
compensation income in non-ITS converted Revenue
District Offices
Digest
February 18,
1998
RMO No.
14-1998
Prescribes the policies and guidelines to implement RR February 19,
No. 10-97 which designates government officials as
1998
withholding agents
Digest
RMO No.
15-1998
Prescribes the policies and guidelines to
institutionalize the Management Committee
(MANCOM)
Digest
February 24,
1998
RMO No.
16-1998
Prescribes the policies and guidelines on the grant of
honoraria sourced from Tax Computerization Project
(TCP) funds
Digest
February 24,
1998
RMO No.
17-1998
Prescribes the general policies in the allocation of
audio-visual equipment which are part of the BIR-Tax
Computerization Project funded by World Bank Loan
Digest
February 24,
1998
RMO No.
18-1998
Prescribes the guidelines and procedures in the
institutionalization of all projects under OPERATIONS,
MOST and SPIRIT created under RMO No. 3-96
Digest
February 25,
1998
RMO No.
19-1998
Prescribes the guidelines and procedures in the
retrieval and processing of tax returns
Digest
March 3,
1998
RMO No.
20-1998
Prescribes the policies and procedures for monitoring
and evaluating the performance of BIR offices relative
to the eight (8) BIR Institutional Performance
Measures
Digest
March 4,
1998
RMO No.
21-1998
Prescribes the interim procedures in the handling and
processing of the 1998 tax returns
Digest
March 5,
1998
RMO No.
22-1998
Prescribes the procedures in the preparation and
monitoring of report on the number of registered
taxpayers and stop- filers
Digest
March 6,
1998
RMO No.
23-1998
Amends RMO No. 50-97 by clarifying the process for
the validation of the Enhancement Deliverables under
the BIR Tax Computerization Project
Digest
March 6,
1998
RMO No.
24-1998
Amends RMO No. 24-94 by defining the new
composition of the Inspection and Acceptance
Committee in the National Office
Digest
March 10,
1998
RMO No.
25-1998
Defines the policies for the amendment/clarification
of RMO No. 8-98 relative to the Corporate Stock
Documentary Stamp Tax Program
Digest
March 13,
1998
RMO No.
26-1998
Prescribes the policies and procedures on the
establishment of the inquiry handling facility for the
BIR Web Page
Digest
March 24,
1998
RMO No.
27-1998
Prescribes the audit policies and procedures of the
1998 Enforcement Audit Program
Digest
March 25,
1998
RMO No.
28-1998
Amends RMO No. 3-98 by amending the
Alphanumeric Tax Codes on fringe benefits
Digest
April 1, 1998
RMO No.
29-1998
Specifies the scope and schedule of the second set of
Comprehensive Tax Reform Program enhancements
Digest
April 2, 1998
RMO No.
30-1998
Amends RMO No. 43-98 relative to the security
control measures in the Accountable Forms Division
Digest
April 7, 1998
RMO No.
31-1998
Amends RMO No. 21-84 by defining the new
composition of the Committee on Disposal of
Specialized Accountable Forms in the Regional Offices
Digest
April 8, 1998
RMO No.
32-1998
Prescribes the guidelines and procedures in the rollApril 16, 1998
out of the Accountable Forms System (AFS) at the AFS
pilot and non-pilot sites
Digest
RMO No.
33-1998
Amends certain portions of RMO No. 18-98 which
pertains to the institutionalization of all projects
under OPERATION, MOST and SPIRIT
Digest
April 21, 1998
RMO No.
34-1998
Prescribes the guidelines and procedures to
standardize the encoding of taxpayer data
Digest
April 27, 1998
RMO No.
35-1998
Prescribes the policies, guidelines and procedures on April 29, 1998
the issuance of clearance to retiring officials, as well
as those who resign or are affected by transfer, or are
otherwise separated from the service
Digest
RMO No.
36-1998
Amends RMO No. 17-98 relative to the allocation of
audio-visual equipment made to the Public
Information and Education Division
Digest
RMO No.
37-1998
Prescribes the guidelines and procedures in the
April 30, 1998
processing of BIR monthly collection reports of
computerized RDOs and the comparative year-to-date
collection report for all Revenue District Offices
(RDOs)
Digest
RMO No.
38-1998
Amends RMO No.11-98 by extending the period for
the investigation of Value-Added Tax returns from 30
to 60 days
Digest
May 4, 1998
RMO No.
39-1998
Creates an Inspection and Acceptance Committee in
every Revenue Data Center
Digest
May 18, 1998
RMO No.
40-1998
Prescribes the guidelines and procedures in the
handling of Taxpayer Record Update validation and
upload of suspense records
Digest
May 18, 1998
RMO No.
41-1998
Specifies that only the Chief or Assistant Chief of the
May 22 1998
Division is authorized to sign the Requisition and Issue
Voucher (RIV-Gen. Form No. 3) in requesting
accountable forms
Digest
RMO No.
42-1998
Specifies that only the Chief or Assistant Chief of the
May 28, 1998
Division is authorized to sign the Requisition and Issue
Voucher (RIV-Gen. Form No. 3) in requesting
accountable forms
Digest
April 29, 1998
RMO No.
43-1998
Establishes 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.
Digest
May 28, 1998
RMO No.
44-1998
Prescribes the policies and procedures relative to the
security requirements of BIR in the technical
computing environment
Digest
June 1, 1998
RMO No.
45-1998
Prescribes the policies, guidelines and procedures on
June 3, 1998
the availment of compromise and/or abatement of tax
liabilities for assessment notices issued on or before
April 30,1998
Digest
RMO No.
46-1998
Amends 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)
Digest
June 3, 1998
RMO No.
47-1998
Prescribes the policies and guidelines on the use of
the Taxpayer Record Update (TRU) Manual
Digest
June 4, 1998
RMO No.
48-1998
Integrates all common procedural problems and
solutions during pilot rollouts
Digest
June 10, 1998
RMO No.
49-1998
Prescribes the policies and procedures on the Benefits June 16, 1998
Realization Review of Enhancements under the BIR
Tax Computerization Project (TCP)
Digest
RMO No.
50-1998
Implements the updated Code of Conduct for BIR
officers and employees
Digest
June 16, 1998
RMO No.
51-1998
Prescribes the additional policies and guidelines
relative to the granting of honoraria from TCP funds
under RMO No. 16-98
Digest
June 24, 1998
RMO No.
52-1998
Prescribes the policies and procedures on the
June 25, 1998
selection of winners for the 1998 Model Office Awards
in the National and Regional Offices of the BIR
Digest
RMO No.
53-1998
Prescribes the documents required for submission by
a taxpayer upon audit of his tax liabilities
Digest
June 25, 1998
RMO No.
54-1998
Prescribes 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 receipts
Digest
June 25, 1998
RMO No.
55-1998
Identifies the various reports required to be submitted June 25, 1998
to the Internal Affairs Service
Digest
RMO No.
56-1998
Amends RMO No. 22-98 relative to the preparation
June 25, 1998
and monitoring of report on the number of registered
taxpayers and stop-filers
Digest
RMO No.
57-1998
Prescribes the guidelines and procedures to ensure
June 25, 1998
the availability of BIR Forms during mass rollout of the
Integrated Tax System and Internal Administrative
System
Digest
RMO No.
58-1998
Prescribes the policies, guidelines and contest
mechanics for the Search for 1998 BIR Tax Wizards
Digest
June 29, 1998
RMO No.
59-1998
Suspends the tax audit of taxpayers until further
notice from the Commissioner
Digest
July 6, 1998
RMO No.
60-1998
Prescribes the policies and procedures for the conduct
of the annual search for Model Employee at the
National and Regional Office levels
Digest
July 6, 1998
RMO No.
61-1998
Prescribes 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
years
Digest
July 8, 1998
RMO No.
62-1998
Prescribes the guidelines in the submission of report
of all availments of compromise settlements pursuant
to RMO No. 45-98
Digest
July 13, 1998
RMO No.
63-1998
Prescribes the use of BIR Form No. 1601 (formerly
July 13, 1998
Form 1743W) in the remittance of taxes on fringe
benefits in computerized and non-computerized RDOs
Digest
RMO No.
64-1998
Prescribes 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. 59-98
Digest
July 14, 1998
RMO No.
65-1998
Prescribes the policies and guidelines on the use of
the Security and Access Kit and the Security and
Access Technical Handbook
Digest
August 18,
1998
RMO No.
66-1998
Prescribes the policies and procedures for the
processing and monitoring of tax payments due from
insurance companies
Digest
August 25,
1998
RMO No.
67-1998
Amends RMO No. 27-97 by clarifying the process in
the maintenance of Codes Tables and defining further
the roles and responsibilities of concerned offices
Digest
August 28,
1998
RMO No.
68-1998
Prescribes the implementation of Oplan Accounts
September 4,
Receivable as well as specifies the composition, duties
1998
and functions of the Task Force created for that
purpose
Digest
RMO No.
69-1998
Prescribes the Implementation of interim measures in September 8,
all ITS pilot RDOs relative to the issuance of Authority
1998
to Print Sales Invoices and Receipts and issuance of
Audit Notices
Digest
RMO No.
70-1998
Amends RMO NO. 14-98 by identifying the
government officials designated as withholding agents
Digest
September
10, 1998
RMO No.
71-1998
Clarifies the delineation of functions between the
Enforcement Service and the Assessment Service
Digest
September
28, 1998
RMO No.
72-1998
Revises 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)
Digest
September
29, 1998
RMO No.
73-1998
Prescribes the procedures for the processing of claims
for value-added tax credit/refund by exempt/nonVATregistered taxpayers in the computerized RDOs.
Digest
September
30, 1998
RMO No.
74-1998
Amends pertinent portions of RMO Nos. 69-98 and
54-97 relative to the issuance of Authority to Print
Sales Invoices and Receipts during systems nonavailability and the issuance of Audit Notice/Letter of
Authority
Digest
October 5,
1998
RMO No.
75-1998
Lifts the ban on the investigation of the top twenty
(20) taxpayers in the Revenue District Offices
Digest
October 6,
1998
RMO No.
76-1998
Designates 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 Assessment
Digest
October 8,
1998
RMO No.
77-1998
Prescribes the guidelines and procedures on the
issuance and utilization of the Oil Firms'
Reimbursement Certificate and Reimbursement
Certificate – Tax Debit Memo
Digest
October 14,
1998
RMO No.
78-1998
Prescribes the guidelines relative to the issuance of
medical certificate for leave purposes
Digest
October 15,
1998
RMO No.
79-1998
Prescribes the policies and procedures for the
monitoring of taxes arising from land transfer
Digest
October 16,
1998
RMO No.
80-1998
Prescribes the policies and procedures on the
November 9,
transmittal and centralized processing of the Annual
1998
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)
Digest
RMO No.
81-1998
Prescribes the policies and guidelines on the use and
maintenance of the BIR internet facilities
Digest
November
12, 1998
RMO No.
82-1998
Prescribes the policies, guidelines and procedures on
the availment of the three-day Centennial Leave by
revenue officials and employees
Digest
November
17, 1998
RMO No.
83-1998
Prescribes the policies and procedures for the
implementation of an Automated Database for
Documentary Stamps Metering Machine with
Encryption
Digest
November
17, 1998
RMO No.
84-1998
Prescribes the policies and mechanics for the raffle of
sales invoices and receipts under the "Humingi ng
Resibo, Manalo ng Libo-Libo, Part II" raffle promo
Digest
November
18, 1998
RMO No.
85-1998
Amends RMO NO. 21-94 by defining the new
composition of the Committee on Disposal of
Specialized Accountable Forms in the National Office
Digest
November
13, 1998
RMO No.
86-1998
Prescribes the policies relative to the payment of
national internal revenue taxes in the form of Tax
Credit Certificate
Digest
November
23, 1998
RMO No.
87-1998
Prescribes the policies and procedures for the
preparation and submission of the 1999 Work Plan of
Activities
Digest
December 7,
1998
RMO No.
88-1998
Delegates the authority of approving Certification by
Procurement Officer on the unavailability of suitable
substitutes of exclusively manufactured or distributed
supplies/materials
Digest
December 9,
1998
RMO No.
89-1998
Amends pertinent provisions relative to the raffle of
sales invoices and receipts under the "Humingi ng
Resibo, Manalo ng Libo-libo, Part 2" raffle promo
Digest
December 9,
1998
RMO No.
90-1998
Prescribes the payment of printing costs of BIR labels
for wines, spirits and other alcohol products being
charged by the authorized printer
Digest
December 11,
1998
RMO No.
91-1998
Suspends all field operations of the BIR relative to
December 11,
examination and clarification of taxpayer’s record and
1998
other transactions effective December 16,1998 until
January 11,1999
Digest
RMO No.
92-1998
Implements the policies, guidelines and Integrated Tax December 14,
System (ITS) transition procedures for the
1998
implementation of Revenue Regulation No. 8-98
Digest
RMO No.
93-1998
Prescribes the guidelines and the
feedback/monitoring mechanism for the
establishment of Taxpayers’ Service Counter in
frontline offices of the BIR
Digest
RMO No.
94-1998
Amends certain portions of RMO No. 16-97, RMO No. December 15,
29-96 and RMO No. 62-94 by revising the policies and
1998
procedures on the acceptance of BIR Tax
Computerization Project (TCP) deliverables and the
designation of signatories of TCP documents and
invoices
Digest
RMO No.
95-1998
Sets the revenue target of the BIR for CY 1999
Digest
December 17,
1998
RMO No.
96-1998
Delegates the authority to sign contractual
appointments for the Information Systems Group to
the designated Officer-in-Charge of the Information
Systems Group
Digest
December 18,
1998
RMO No.
97-1998
Extends up to June 30,1999 RSO NOS. 673-98 and 697- December 21,
98 relative to the conduct of joint and coordinated
1998
examination of interrelated taxpayers, and audit of
banks, insurance companies and other financial
intermediaries for taxable year 1997 and
uninvestigated prior years
Digest
RMO No.
98-1998
Prescribes 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)
Digest
December 14,
1998
December 23,
1998
RMO No.
99-1998
Prescribes 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
taxes
Digest
December 29,
1998
RMO No.1- Sets the revenue target of the BIR for CY 1998
1998
Digest
January 21,
1998
RMO No.2- Prescribes the policies and guidelines to intensify the
1998
collection/settlement of delinquent accounts under
RA No. 8424
Digest
January 21,
1998
RMO No.3- Creates new categories of Alphanumeric Tax Codes
1998
(ATCs) to facilitate the identification and monitoring
of certain revenue sources subject to final withholding
Digest
February 4,
1998
RMO No.4- Indicates the authorized signatories of checks,
1998
documents and papers on financial and administrative
matters
Digest
February 5,
1998
RMO No.5- Prescribes the policies and procedures relative to the
1998
screening, selection and grant of scholarships under
the Masteral Degree in Tax Management Program of
the University of the Philippines in the Visayas
Digest
February 6,
1998
RMO No.6- Prescribes the policies and procedures for the internal
1998
recruitment of personnel for the Revenue Data
Centers
Digest
February 10,
1998
RMO No.7- Prescribes the policies, guidelines and procedures to
1998
implement the Trainer Assignment Program for the
mass rollout of the Integrated Tax System
Digest
February 11,
1998
RMO No.8- Prescribes the policies and procedures to implement
1998
the Corporate Stock and Documentary Stamp Tax
Program
Digest
February 13,
1998
RMO No.9- Revises RMO No. 20-97 by prescribing additional
1998
policies, guidelines and procedures for the grant and
revocation of access to identified users
Digest
February 16,
1998