Revenue Memorandum Orders PDF

2012 Revenue Memorandum Orders
No. of Date of Issue

Subject Matter
Issuance
RMO No. 1- Prescribes the allocation of the CY 2012 BIR collection January 12,
2012 goal by implementing office 2012
Digest | Full Text | Annexes
RMO No. 2- Streamlines the reportorial requirements of the February 14,

2012 Taxpayer Assistance Service 2012
Digest | Full Text | Annex A
RMO No. 3- Reiterates the policies and guidelines relative to the March 28,
2012 acceptance of out-of-district Income Tax Returns for 2012
Calendar Year 2011 filed by certain government
officials and employees
Digest | Full Text
RMO No. 5- Prescribes the revised guidelines, policies procedures March 30,
2012 in the conduct of performance benchmarking method, 2012
amending for this purpose RMO No. 4-2006
Digest | Full Text | Excel File Annexes | Annex C
RMO No. 6- Prescribes the policies and guidelines for the April 3, 2012
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
RMO No. 7- Amends certain provisions of RMO No. 45-2011, April 3, 2012
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
RMO No. 8- Prescribes the reportorial requirements of the April 10, 2012
2012 Financial Service
| Full Text | Annex A | SF 1-7 | SF 8-9, 17-19 | SF 10 |
SF 11-15 | SF 16
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. Amends the manner and procedures in the April 12, 2012
10-2012 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

Subject Matter
Issuance
RMO No. 1- Prescribes the policies, guidelines and procedures in January 6,
2011 the implementation of decisions/orders on 2011
administrative cases involving BIR official/employee
Digest | Full Text
RMO No. 2- Amends certain provisions of RMO No. 71-2010 January 7,

2011 relative to the conversion of Accounts 2011
Receivables/Delinquent Accounts into the Accounts
Receivables Conversion System
Digest | Full Text
RMO No. 3- Prescribes the CY 2011 Audit Criteria February 1,
2011 Digest | Full Text 2011
RMO No. 4- Amends the Audit Criteria for Taxable Years 2009 and February 7,
2011 2010 2011
Digest | Full Text
RMO No. 5- Revises the policies, guidelines and procedures in the February 7,
2011 preparation of the BIR Monitor 2011
Digest | Full Text
RMO No. 6- Prescribes the guidelines and procedures in the February 15,
2011 preparation, publication and distribution of the BIR 2011
Annual Report
RMO No. 7- Modifies the description of Alphanumeric Tax Code February 21,
2011 for Life Insurance Premiums 2011
Digest | Full Text
RMO No. 8- Prescribes the guidelines and procedures on February 25,

2011 addressing the increasing demand for desktop 2011
computers
Digest | Full Text | Annex A | Annex B
RMO No. 9- Prescribes the policies, guidelines and procedures in February 28,
2011 the use of official cellular phones and payment of 2011
monthly billings
Digest | Full Text
RMO No. Prescribes the reportorial requirements of the March 11,

10-2011 Administrative Service 2011
RMO No. Prescribes the reportorial requirements of the Human March 17,
11-2011 Resource Development Service 2011
RMO No. Prescribes the allocation of the CY 2011 BIR collection March 17,
12-2011 goal by implementing office 2011
RMO No. Amends certain provision of RMO No. 6-2010 relative March 17,
13-2011 to the stamping of Income Tax Returns and the 2011
attached audited Financial Statements, and the
number of copies of tax returns to be submitted and
filed
Digest | Full Text
RMO No. Establishes the Computer Assisted Audit Tools & March 18,
14-2011 Techniques System (CAATTS) Laboratory 2011
Digest | Full Text | Annex A | Annex A-1 | Process
Flow Diagram
RMO No. Allows the acceptance of Out-of-District Income Tax March 18,
15-2011 Returns for CY 2010 filed by certain government 2011
officials and employees
Digest | Full Text
RMO No. Prescribes the reports required by Policy and Planning March 31,
16-2011 Service 2011
RMO No. Amends the allocation of CY 2011 BIR collection goal April 4, 2011
17-2011 by implementing office
RMO No. Allows the acceptance of out-of-district Income Tax April 15, 2011
18-2011 Returns for CY 2010 filed on April 14 and 15, 2011 only
by individuals earning purely compensation income
Digest | Full Text
RMO No. Promulgates and implements the Revised Rules of May 16, 2011
19-2011 Procedure in the Investigation/Hearing of
Administrative Cases
RMO No. Revises the format of the Monthly Report on May 31, 2011
20-2011 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
RMO No. Amends the policies, guidelines and procedures in May 31, 2011
21-2011 reporting, recording and monitoring of attendance of
revenue officials and employees
RMO No. Amends the Audit Criteria for Taxable Years 2009 and June 1, 2011
22-2011 2010
Digest | Full Text
RMO No. Defines the BIR Strategy Roadmap, Vision and Mission June 6, 2011
23-2011 Statements
Digest | Full Text
RMO No. Streamlines the reportorial requirements of the June 6, 2011

24-2011 Collection Service
Digest | Full Text | Attachment1 | Attachment2 |
Attachment3
RMO No. Prescribes the policies, guidelines and procedures in June 6, 2011
25-2011 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
RMO No. Prescribes the guidelines in the tax treatment of June 13, 2011
26-2011 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
RMO No. Amends certain provisions of RMO No. 11-2011 July 1, 2011
27-2011 relative to the reportorial requirements of the Human
Resource Development Service
RMO No. Prescribes the policies, guidelines and procedures in July 1, 2011
28-2011 the distribution and use of Lens Key relative to the
implementation of RR No. 7-2009 on the Electronic
Documentary Stamp Tax (eDST) system
RMO No. Streamlines the reports required for submission to the July 7, 2011
29-2011 Assessment Service
Digest | Full Text | Annex A | Annexes A1-A7 |
Annexes A8-A21 | Annex B
RMO No. Prescribes the BIR Strategic Plan for CY 2011-2016 July 19, 2011
30-2011 Digest | Full Text | Annex A
RMO No. Prescribes the Agency Level Key Performance July 27, 2011
31-2011 Indicators for CY 2011-2016
RMO No. Prescribes the guidelines in the preparation of September 8,

32-2011 minutes of staff meeting of Regional Offices 2011
RMO No. Prescribes the reportorial requirements of the September

33-2011 Information Planning and Quality Service 16, 2011
RMO No. Prescribes the assigned office codes for the newly- September
34-2011 created and split offices of the BIR 22, 2011
Digest | Full Text
RMO No. Re-classifies the Revenue District Offices (RDOs) September

35-2011 Digest | Full Text | Annex A 23, 2011
RMO No. Amends certain provisions of RMO No. 26-2011 re: September
36-2011 guidelines in the tax treatment of separation benefits 28, 2011
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
RMO No. Prescribes the guidelines in the processing of Tax October 3,
37-2011 Debit Memo applications 2011
Digest | Full Text
RMO No. Prescribes the guidelines and procedures in the October 6,

38-2011 implementation and compliance with issued Revenue 2011
Travel Assignment Orders/Revenue Special Orders
covering transfer/re-assignment of personnel
Digest | Full Text | Annexes A-C | Annex D | Annexes
E-F
RMO No. Amends pertinent provisions of RMO No. 38-2011 October 28,
39-2011 relative to the guidelines and procedures in the 2011
implementation and compliance with issued Revenue
Travel Assignment Orders/Revenue Special Orders
covering transfer/reassignment of personnel
Digest | Full Text
RMO No. Amends portion of Annex A as attachment to RMO November 8,
40-2011 No. 31-2011, which prescribed the Agency Level Key 2011
Performance Indicators
Digest | Full Text
RMO No. Consolidates and enhances the guidelines and November

41-2011 procedures in identifying, handling, closing and 23, 2011
monitoring of real/actual and invalid stop-filer cases
Digest | Full Text | Excel File Annexes | Annex C-1 & C-
2 | Annex D & H | Annex K-1 | Annex K-2 | Annex K-3
RMO No. Amends certain provisions of RMO Nos. 11-2008 and November
42-2011 30-2001, which prescribes the criteria to comply with 29, 2011
and the required documents to be submitted by the
banks applying to be a BIR Authorized Agent Bank
Digest | Full Text
RMO No. Amends Section IV.A.1.a of RMO No. 25-2011 relative December 7,
43-2011 to the policies, guidelines and procedures in the 2011
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
RMO No. Prescribes the reports required by Information December 14,
44-2011 Systems Operations Service and declares certain 2011
reports as obsolete
Digest | Full Text | Annex | Annex A1-Annex A9
RMO No. Prescribes the guidelines and procedures in the December 21,
45-2011 conduct of pre-repair inspection and inspection and 2011
acceptance of deliveries of goods and services in
the BIR
Annex D
RMO No. Prescribes the policies, guidelines and procedures in December 22,
46-2011 the filing of confidential information, investigation of 2011
cases arising therefrom and processing of claims for
reward, in relation to the implementation of RR No.
16-2010
Digest | Full Text
RMO No. Prescribes the reportorial requirements of the Large December 26,
47-2011 Taxpayers Service 2011
RMO No. Creates the Alphanumeric Tax Code (ATC) of certain December 26,
48-2011 income payments subject to Expanded Withholding 2011
Tax
Digest | Full Text

Subject Matter
Issuance
RMO No. 1- Prescribes the policies and guidelines for the conduct January 4,
2010 of conferences and meetings 2010
Digest | Full Text
RMO No. 2- Amends certain provisions of RMO No. 4-2007, as January 8,

2010 amended, relative to the limitation on the amount 2010
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
RMO No. 3- Prescribes the use and display of the Making the January 18,
2010 Public Know theme and logo of the BIR for 2010 2010
Digest | Full Text
RMO No. 4- Implements the 2010 Public Assistance and January 19,
2010 Awareness Campaign (PAAC) strategies and activities 2010
Digest | Full Text
RMO No. 5- Implements the "No Noon Break" work schedule and January 20,
2010 24/7 eServices 2010
Digest | Full Text
RMO No. 6- Prescribes the policies and guidelines in the stamping January 20,
2010 of Income Tax Returns and the attached audited 2010
financial statements and the number of copies of tax
returns to be submitted and filed
Digest | Full Text
RMO No. 7- Prescribes the guidelines and procedures in handling January 25,
2010 Letter Notices generated thru Tax Reconciliation 2010
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
RMO No. 8- Prescribes the schedule of staff meetings/conferences January 25,
2010 of the concerned BIR offices 2010
Digest | Full Text | Annex C
RMO No. 9- Prescribes the policies and guidelines for the creation February 2,
2010 of the Speakers Bureau 2010
Digest | Full Text
RMO No. Prescribes the policies and guidelines relative February 2,

10-2010 to Project R.I.P. 2010
RMO No. Prescribes the policies and guidelines on the February 2,

11-2010 monitoring, review and determination of the tax 2010
consequences of Big-Ticket Items
RMO No. Prescribes the policies and guidelines relative to the February 2,
12-2010 Assistant Chiefs Challenge System 2010
RMO No. Amends RMO No. 6-2010 relative to the stamping of February 4,
13-2010 Income Tax Returns and the audited Financial 2010
Statements
Digest | Full Text
RMO No. Prescribes the reportorial requirements for the CY February 4,

14-2010 2010 Public Assistance and Awareness Campaign 2010
Digest | Full Text | Form No. 001 | Form No. 002 |
Form No. 003
RMO No. Prescribes the policies and guidelines on the handling February 4,
15-2010 of court cases 2010
RMO No. Prescribes the policies and guidelines in determining February 5,

16-2010 the output Value-Added Tax liabilities of motels and 2010
other similar establishments
Annex D
RMO No. Amends RMO No. 31-2008 reiterating the previous March 4,
17-2010 memorandum on wearing of the prescribed BIR 2010
uniforms and/or ID
Digest | Full Text | Annex B
RMO No. Prescribes the policies and guidelines in the conduct March 8,
18-2010 of the Kapihan with the Commissioner under the 2010
People Wellness Program for CY 2010
Digest | Full Text
RMO No. Prescribes the policies and guidelines in the conduct March 9,
19-2010 of investigations relative to the Taxpayers Lifestyle 2010
Check System
RMO No. Amends certain provisions of RMO No. 15-2010 March 9,

20-2010 relative to the handling of court cases by BIR 2010
lawyers/prosecutors
Digest | Full Text
RMO No. Prescribes the policies and procedures relative to the March 9,
21-2010 BIR 2010 National Office Key Performance Indicators, 2010
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 A-
SCG | Annex A-TRAG | Annexes B-F
RMO No. Prescribes the four basic categories of the CY 2010 March 10,
22-2010 Key Performance Indicators 2010
Digest | Full Text
RMO No. Prescribes the guidelines on the issuance, March 15,

23-2010 replacement or revalidation of Certificates Authorizing 2010
Registration
Digest | Full Text
RMO No. Prescribes the policies and guidelines for the March 15,
24-2010 development of the Industry Champion Program of 2010
the BIR
Digest | Full Text
RMO No. Prescribes the policies and guidelines in the March 17,
25-2010 preparation and posting of information materials in 2010
the BIR Website
Digest | Full text
RMO No. Prescribes the policies and procedures in the March 17,
26-2010 preparation of the List of Assets by the Revenue 2010
Officer for cases under investigation/verification and
its incorporation in the Data Warehouse
RMO No. Prescribes the enhanced policies and guidelines to re- March 17,
27-2010 invigorate the Run After Tax Evaders Program 2010
Digest | Full Text
RMO No. Prescribes the guidelines for the conduct of the 2010 March 22,
28-2010 Handang Maglingkod" Project 2010
Digest | Full Text
RMO No. Prescribes the guidelines and procedures in the March 23,
29-2010 processing and payment of certain money claims 2010
Digest | Full Text | Annexes A-M | Annex N | Annex O
| Annex P | Annex Q | Annex R
RMO No. Amends RMO No. 9-95 relative to the revised March 23,
30-2010 procedures for processing of BIR Form 1209 2010
(Consolidated Monthly Statistical Report of Revenue
Collections)
Digest | Full Text
RMO No. Prescribes the allocation of the CY 2010 BIR collection March 24,
31-2010 goal by implementing office 2010
RMO No. Prescribes the guidelines and procedures for the March 25,
32-2010 conduct of the Written Competency Examination for 2010
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
Enforcement Division and Large Taxpayers Collection
Enforcement Division and Revenue Officers
performing collection functions
Digest | Full Text
33-2010 conduct of the Written Competency Examination for 2010
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
RMO No. Amends RMO No. 17-2010 relative to the wearing of March 26,
34-2010 prescribed BIR uniforms and/or ID 2010
Digest | Full Text
RMO No. Amends RMO No. 31-98 by delegating the authority to March 29,
35-2010 approve requests for disposal of Specialized 2010
Accountable Forms in the Regional Offices
Digest | Full Text | Annex A | Annex A-1 | Annex B |
2623
RMO No. Prescribes the guidelines and procedures for the March 30,
36-2010 conduct of the Conglomerate Audit Program for 2010
taxable year 2009
RMO No. Prescribes the guidelines and procedures relative to March 30,
37-2010 the BIR 2010 Key Performance Indicators for the 2010
Revenue Regions and Revenue District Offices
Digest | Full Text | Annex A | Annex B-G
RMO No. Prescribes the policies and guidelines relative to the April 8, 2010
38-2010 posting and publication of the list of top taxpayers for
taxable year 2009
Digest | Full Text
RMO No. Prescribes the guidelines for the accreditation of April 13, 2010
39-2010 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
RMO No. Prescribes the policies and guidelines in the April 23, 2010
40-2010 recruitment and designation of private appraiser
members to the Regional Executive and Technical
Committees on real property valuation
Digest | Full Text
RMO No. Prescribes the revised policies, guidelines and April 26, 2010
41-2010 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
RMO No. Prohibits the issuance of Temporary Restraining May 4, 2010
42-2010 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
RMO No. Prescribes the guidelines and procedures in the May 4, 2010
43-2010 preparation of documents by all BIR offices
Digest | Full Text
RMO No. Prescribes the policies and guidelines relative to the May 12, 2010
44-2010 electronic issuance of Letters of Authority
RMO No. Prescribes the revised guidelines in the requests for May 12, 2010
45-2010 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
RMO No. Modifies the Alphanumeric Tax Code of selected May 21, 2010
46-2010 revenue source per Republic Act (RA) No. 8424, as
amended by RA No. 9337
Digest | Full Text
RMO No. Defines the new composition of the Committee to May 25, 2010
47-2010 Supervise the Printing of Specialized Accountable
Forms
Digest | Full Text
RMO No. Defines the new composition of the Committee on May 25, 2010
48-2010 Disposal of Accountable Forms in the National Office
Digest | Full Text
RMO No. Amends RMO No. 12-2010 relative to the Assistant June 2, 2010
49-2010 Chiefs Challenge System
Digest | Full Text
RMO No. Authorizes other Revenue Officers to conduct June 2, 2010

50-2010 surveillance activities
Digest | Full Text
RMO No. Prescribes the policies and guidelines relative to the June 10, 2010
51-2010 eComplaint System
RMO No. Amends the coverage and date of the Written June 11, 2010
52-2010 Competency Examination
Digest | Full Text
RMO No. Promulgates and implements the Revised Code of June 11, 2010
53-2010 Conduct for BIR officials and employees
Digest | Full Text | Annex A | Foreword | Table of
Contents | Revised Code of Conduct
RMO No. Prescribes the supplemental provisions for RMO No. June 15, 2010
54-2010 6-2010 relative to the receipt and stamping of tax
returns and payment forms
Digest | Full Text
RMO No. Revises the procedures on the issuance of Letters of June 15, 2010
55-2010 Authority
Digest | Full Text
RMO No. Allows the use of updated medium for the submission June 16, 2010
56-2010 of Summary List of Sales and Purchases
Digest | Full Text | Annex A-1 | Annex A-2
RMO No. Prescribes the policies and procedures relative to CY June 25, 2010
58-2010 2010 Key Performance Indicators for the LTS
| Full Text | Annexes A-A9 | Annexes B, E-G | Annexes
C-D
RMO No. Amends certain reportorial requirements and June 29, 2010
59-2010 responsibilities for the Project Rest In Peace
Digest | Full Text | Annexes A-C
RMO No. Modifies the description of Alphanumeric Tax Codes June 29, 2010
60-2010 for Percentage Tax on winnings and prizes withheld by
race track operators
Digest | Full Text
RMO No. Prescribes the policies and guidelines relative to the June 29, 2010
61-2010 BIR 2010 Regional Divisions Key Performance
Indicators, Accomplishment Reporting and Office
Performance Evaluation
Digest | Full Text | Annex A | Annexes B-G
RMO No. Prescribes the supplemental guidelines on the July 1, 2010
62-2010 electronic issuance of Letters of Authority and related
audit policies and procedures
Annex D | Annex E | Annex F | Annex G
RMO No. Prescribes the manner by which all papers and July 5, 2010
63-2010 correspondences for signature by Commissioner Kim
S. Jacinto-Henares shall be prepared
Digest | Full Text
RMO No. Amends Revenue Memorandum Order No. 62-2010, July 16, 2010
64-2010 which provides supplemental guidelines on the
electronic issuance of Letters of Authority (eLA) and
related audit policies and procedures
Digest | Full Text
RMO No. Modifies the Alphanumeric Tax Code for tax on July 16, 2010
65-2010 amusement places
Digest | Full Text
RMO No. Adjusts the allocation of the CY 2010 BIR collection July 30, 2010
66-2010 goal by implementing office
RMO No. Prescribes the policies and guidelines on Information July 30, 2010
67-2010 and Communication Technology (ICT)
Security offenses
Digest | Full Text
RMO No. Prescribes the guidelines and procedures in the August 11,
68-2010 verification and surrender of Documentary Stamp Tax 2010
Electronic Imprinting Machines and transfer of
unused/unloaded Documentary Stamp Tax balance to
the Electronic Documentary Stamp Tax System
Digest | Full Text
RMO No. Prescribes the guidelines on the issuance of electronic August 13,
69-2010 Letters of Authority, Tax Verification Notices and 2010
Memoranda of Assignment
Digest | Full Text
RMO No. Modifies the description of Alphanumeric Tax Code August 13,
70-2010 for Creditable Withholding Tax on income payments 2010
made by political parties and candidates of local and
national elections
Digest | Full Text
RMO No. Prescribes the guidelines and procedures for the August 17,
71-2010 conversion of Accounts Receivables/Delinquent 2010
Accounts into the Accounts Receivables Conversion
System
RMO No. Prescribes the guidelines on the processing of Tax August 25,
72-2010 Treaty Relief Applications pursuant to existing 2010
Philippine Tax Treaties
Annex D | Forms
RMO No. Further amends certain provisions of RMO No. 3-2009 August 26,
73-2010 relative to the submission of reportorial 2010
requirements under the "Oplan Kandado" Program
Digest | Full Text
RMO No. Reiterates the implementation of RMO No. 11-2001 September 3,

74-2010 relative to the Decentralized System of Issuance of 2010
Clearance
Digest | Full Text
RMO No. Prescribes the policies and procedures in the September

75-2010 preparation and submission to the Department of 20, 2010
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
RMO No. Prescribes the policies and guidelines in the issuance September
76-2010 of Certificate of Tax Exemption of Cooperatives and 28, 2010
the monitoring thereof
Digest | Full Text | Process Flow | Annex A | Annex B
| Annex C | Annex C-1 | Annex D | Annex E | Annex F
RMO No. Prescribes the guidelines in the submission of October 12,
77-2010 reportorial requirements for late/out-of-district 2010
returns
| Full Text | Annex A | Annex A-1 | Annex B | Annex
B-1 | Annex C | Annex C-1
RMO No. Modifies the Alphanumeric Tax Code for tax on October 14,
78-2010 amusement places per RA No. 8424 2010
| Full Text
RMO No. Modifies the description of Alphanumeric Tax Code October 14,
79-2010 for Life Insurance Premiums pursuant to RMC No. 22- 2010
2010
| Full Text
RMO No. Prescribes the policies and guidelines of the criteria in November 2,
80-2010 the audit of CY 2010 tax returns 2010
| Full Text

Subject Matter
Issuance
RMO No. 1- Prescribes the guidelines, policies and procedures in January 5,
2009 the transfer of the Integrated Tax System data and 2009
records of re-enlisted large taxpayers to the Large
Taxpayer Service
Digest | Full Text
RMO No. 2- Re-institutionalizes the Management Committee and January 7,
2009 defines its functions and duties 2009
Digest | Full Text
RMO No. 3- Amends and consolidates the guidelines in the January 23,
2009 conduct of surveillance and stock-taking activities, and 2009
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
RMO No. 4- Directs concerned BIR offices to intensify collection of January 30,
2009 taxes not paid by EFPS taxpayers due on the e-filed tax 2009
returns
Digest | Full Text
RMO No. 5- Prescribes the policies and guidelines in the issuance February 12,
2009 of Letters of Authority by the various BIR 2009
investigating offices
Digest | Full Text | Annexes A-D | Sample-Annex A |
Sample-Annex B | Sample-Annex C | Sample-Annex D
RMO No. 6- Institutionalizes Gender and Development in the April 3, 2009
2009 National Office and Regional Offices of the Bureau of
Internal Revenue and the BIR Christmas Outreach
Program
Digest | Full Text
RMO No. 7- Prescribes the allocation of the CY 2009 BIR collection April 6 , 2009
2009 goal by implementing office
RMO No. 8- Further amends Section II of RMO No. 32- April 7, 2009
2009 2008 relative to the limitation on the acceptance of
payments of internal revenue taxes thru Revenue
Collection Officers
Digest | Full Text
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. Defines the new composition of the Inspection and April 20, 2009
10-2009 Acceptance Committee in the BIR National Office
Digest | Full Text
RMO No. Modifies the description of Alphanumeric Tax Codes April 22, 2009
11-2009 WI/WC 158 and WI/WC 160 for certain income
payments
Digest | Full Text
RMO No. Enjoins the strict implementation of the penalty April 30, 2009
12-2009 provisions for non-submission of Quarterly Summary
Lists of Sales and Purchases
Digest | Full Text
RMO No. Prescribes an Office Audit Program in the Assessment May 5, 2009
13-2009 Division of Revenue Regional Offices
Annex D | Annex E
RMO No. Defines the Office Performance Measures for Large May 7, 2009
14-2009 Taxpayers Service, Revenue Regions, Revenue District
Offices and LT District Offices for CY 2009
Annex D | Annex E
RMO No. Provides the guidelines for the revival of the May 11, 2009
15-2009 "Handang Maglingkod" Project
Digest | Full Text
RMO No. Prescribes the establishment of Taxpayer Service Area May 11, 2009
16-2009 in BIR offices providing frontline taxpayer services
RMO No. Prescribes the guidelines and procedures in handling May 25, 2009
17-2009 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
RMO No. Dispenses with the requirement of securing a ruling June 3, 2009
18-2009 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
RMO No. Prescribes the 2009 Audit Program for Revenue June 4, 2009
19-2009 District Offices
Digest | Full Text | Excel File Annexes | Word File
Annexes
RMO No. Creates the BIR Audit Committee June 9, 2009

20-2009 Digest | Full Text
RMO No. Prescribes the accomplishment reporting process on June 18, 2009
21-2009 BIR Priority Programs for CY 2009
RMO No. Further amends Revenue Memorandum Order (RMO) July 1, 2009
22-2009 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
RMO No. Prescribes the policies and guidelines in the audit of July 9, 2009
23-2009 selected taxpayers by the National Investigation
Division
RMO No. Creates the Alphanumeric Tax Code (ATC) of selected July 9, 2009
24-2009 revenue source per Revenue Regulations No. 2-2009
Digest | Full Text
RMO No. Adjusts the allocation of the CY 2009 BIR collection July 9, 2009
RMO No. Prescribes the policies and procedures in the July 14, 2009
26-2009 implementation of the eRegistration System
(Enhanced eTIN)
RMO No. Re-classifies the Revenue District Offices to serve as July 23, 2009
27-2009 reference in their Key Performance Indicators
RMO No. Adjusts the reimbursable transportation allowance of September

28-2009 BIR officials and employees 18, 2009
Digest | Full Text
RMO No. Prescribes the policies in the conduct of the September

29-2009 mandatory Written Competency Examination 30, 2009
Digest | Full Text
RMO No. Revises the office codes in view of the creation of the October 8,
30-2009 Office of the Senior Deputy Commissioner 2009
Digest | Full Text
RMO No. Prescribes the policies and guidelines for the October 23,
31-2009 declaration and reporting of casualty losses by 2009
taxpayers

RMO No. Creates the Alphanumeric Tax Code (ATC) of certain November
32-2009 income payments subject to Expanded Withholding 11, 2009
Tax per Revenue Regulations No. 6-2009
Digest | Full Text
RMO No. Creates the Alphanumeric Tax Code (ATC) for November
33-2009 additional income payments subject to Creditable 11, 2009
Withholding Tax per Revenue Regulations No. 8-2009
Digest | Full Text
RMO No. Prescribes the guidelines and procedures relative to November

34-2009 the BIR SanTAX Claus Project 11, 2009
Digest | Full Text | Annex A | Annex B-front | Annex
B-back | Annex C | Annex D | Annex E
RMO No. Prescribes the guidelines and procedures relative to November

35-2009 the BIR Project Iboto Mo 12, 2009
Digest | Full Text | Annex 1-3 | Annex 4
RMO No. Amends the pertinent provisions of RMO No. 3-2009 November
36-2009 relative to the Oplan Kandado Program 26, 2009
Digest | Full Text
RMO No. Prescribes the manner by which all papers and December 1,
37-2009 correspondences for signature by Commissioner Joel 2009
L. Tan-Torres shall be prepared
Digest | Full Text
RMO No. Adopts the revised policies on the settlement of December 4,
38-2009 grievance in the Bureau of Internal Revenue 2009
RMO No. Creates a Special Review Committee to deal with all December 4,
39-2009 cases represented by Sycip, Gorres, Velayo & Co 2009
Digest | Full Text
40-2009 observation of inventory taking of goods for purposes 2009
of determining the 2009 ending inventory
RMO No. Prescribes the implementing guidelines on the December 23,

41-2009 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
RMO No. Prescribes the institutionalization and implementation December 23,
42-2009 of the BIR Moral Renewal Program 2009
Digest | Full Text
RMO No. Further amends certain provisions of RMO No. 3- December 28,
43-2009 2009, as amended, relative to taxpayers who 2009
continuously fail to comply with tax rules and
regulations
Digest | Full Text
RMO No. Institutionalizes the On Time-BIR Time initiative December 29,
44-2009 Digest | Full Text 2009

Subject Matter
Issuance
RMO No. 1- Prescribes the regular updating of content of the BIR January 7,
2008 website/portal/knowledge base 2008
RMO No. 2- Delegates the authority to issue and sign Subpoena January 10,
2008 Duces Tecum in relation to the conduct of 2008
investigation on taxpayers accounting records
Digest | Full Text
RMO No. 3- Reiterates strict compliance with Section 17 of the January 14,
2008 Administrative Code of 1987 on the use of the English 2008
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
RMO No. 4- Provides supplemental provisions on RMO No. 28- January 28,
2008 2007 relative to the collection of deficiency taxes 2008
uncovered through computerized data matching and
reflected in the issued Tax Reconciliation System-
Letter Notices
Digest | Full Text
RMO No. 5- Provides supplemental provisions on RMO No. 38- January 28,
2008 2007 pertaining to the identification of offices 2008
responsible in the handling of enforcement activities
on taxpayers included in the Taxpayer Account
Management Program
Digest | Full Text
2008 printing, requisition, reporting, issuance and 2008
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
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 March 4,
2008 submit their respective Work Programs/Work Plans 2008
for 2008
Digest | Full Text
RMO No. 9- Creates the Alphanumeric Tax Code for tax payment March 10,
2008 for the abatement of penalties/surcharges and 2008
interest on disputed/litigated assessments
Digest | Full Text
RMO No. Prescribes the required format for the preparation of March 10,
10-2008 Work Programs/Plans for 2008 pursuant to RMO No. 2008
8-2008
Digest | Full Text | Sample | Annex A | Annex A-1 |
Updated Strategic Plan
RMO No. Amends the criteria for bank accreditation and March 12,
11-2008 prescribes the policies, guidelines and procedures 2008
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
RMO No. Prescribes the use of accountable forms for the March 13,
12-2008 issuance of Product Replenishment Certificate and 2008
Product Replenishment Debit Memo
RMO No. Prescribes the policies, guidelines and procedures in March 18,
13-2008 the collection, affixture, remittance and reporting of 2008
Documentary Stamp Tax through Constructive
Stamping or Receipt System on certificates issued by
government agencies and its instrumentalities
including Local Government Units
14-2008 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
RMO No. Prescribes the Performance Management System for April 2, 2008
15-2008 2008 and the Monitoring and Accomplishment
Reporting System for its implementation
RMO No. Prescribes the involvement of the National April 28, 2008
16-2008 Investigation Division and Policy Cases Division of the
Enforcement Service in the audit of selected taxpayers
Digest | Full Text
RMO No. Prescribes the allocation of the CY 2008 BIR collection May 16, 2008
Digest | Full text | Annexes
RMO No. Mandates all offices having direct contact with May 16, 2008
18-2008 taxpayers to provide suggestion/complaint boxes
Digest | Full text | Annex A

RMO No. Prescribes the revised target for the 2008 audit goal May 23, 2008
19-2008 and the basis for the computation of the Audit Effort
Ratio
Digest | Full Text
RMO No. Prescribes the guidelines for the preliminary analysis May 23, 2008
20-2008 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
RMO No. Provides supplemental policies on the preliminary June 10, 2008
21-2008 analysis and audit/verification of 2007 internal
revenue tax returns prescribed under RMO No. 20-
2008 relative to the issuance of Letters of Authority
and Tax Verification Notices for regional cases
Digest | Full Text
RMO No. Prescribes the guidelines for the short-audit of the 1st June 10, 2008
22-2008 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. Streamlines the priority projects under the Tax Reform June 11, 2008
23-2008 Agenda
RMO No. Provides the policies and guidelines for the June 11, 2008
24-2008 development, investigation and prosecution of cases
under the Run After Tax Evaders Program of the BIR
Digest | Full Text
RMO No. Prescribes the guidelines, policies and procedures in June 17, 2008
25-2008 the transfer of the Integrated Tax System data and
records of delisted and newly enlisted large taxpayers
Digest | Full Text
RMO No. Adjusts the allocation of the CY 2008 BIR collection June 20, 2008
26-2008 goal by implementing office affected by data updates,
among others
Digest | Full Text | Table 1 | Table 2 | Table 3
RMO No. Amends RMO No. 20-2007 to synchronize procedures July 18, 2008
27-2008 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. Prescribes the policies, guidelines and procedures in September 2,
28-2008 the reporting, recording and monitoring of attendance 2008
of revenue officials and employees
RMO No. Further amends RMO No. 17-2008, as amended by September

29-2008 RMO No. 26-2008, due to adjustments in the 22, 2008
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
RMO No. Designates the authorized signatories to documents October 8,
30-2008 relative to the disbursement of funds out of the World 2008
Bank (WB)-IDF Grant and WB-IBRD Loan
RMO No. Reiterates the policies and guidelines on the wearing October 24,
31-2008 of prescribed BIR uniforms and/or ID 2008
RMO No. Amends Section III (4) of RMO No. 4-2007 relative to October 28,
32-2008 the limitation on the acceptance of payments of 2008
internal revenue taxes through Revenue Collection
Officers
Digest | Full Text
RMO No. Creates the Alphanumeric Tax Code for income October 31,
33-2008 payments on purchases of gold by Bangko Sentral ng 2008
Pilipinas from gold miners/suppliers
Digest | Full Text
RMO No. Prescribes the manner by which all papers and November 4,
34-2008 correspondence for signature by Commissioner of 2008
Internal Revenue, Sixto S. Esquivias IV, shall be
prepared
Digest | Full Text
RMO No. Creates and modifies the Alphanumeric Tax Code of November
35-2008 selected revenue source per Revenue Regulations No. 14, 2008
30-2003
Digest | Full Text
RMO No. Amends certain provisions of RMO No. 32-2007 December 11,
36-2008 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

Subject Matter
Issuance
RMO No. 1- Amends the User Agreement Form and certain February 6,
2007 provisions of RMO No. 25-2006 2007
RMO No. 2- Prescribes the updated policies and procedures for March 26,
2007 processing and monitoring of withholding tax 2007
payments from National Government Agencies
Annex D | Annex E
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
RMO No. 4- Prescribes the guidelines and procedures on the April 12, 2007
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
RMO No. 5- Prescribes the guidelines and procedures on the April 16, 2007
2007 verification of 2005 tax returns by the Revenue
District Offices
Digest | Full Text
RMO No. 6- Designates authorized signatories to documents April 18, 2007

2007 relative to disbursement of funds out of the BIR-
Grant for Strengthening of Revenue Administration
and Collection Efficiency under World Bank IDF Grant
TF056828-Ph
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
10-2007 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
11-2007 correspondence for signature by the Officer-In-
Charge, Commissioner of Internal Revenue, Lilian B.
Hefti, shall be prepared
Digest | Full Text
RMO No. Prescribes the 2007 Audit Program for Revenue July 6, 2007
Digest | Full Text | Annex A | Annex B | Annex C & I |
Annex D | Annex E | Annex F | Annex G | Annex H
RMO No. Instructs all Revenue Officers of the Bureau to focus July 6, 2007
13-2007 their enforcement efforts on certain weak areas of tax
administration
Digest | Full Text
RMO No. Prescribes additional procedures to detect the July 13, 2007
14-2007 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
RMO No. Shortens the minimum period of surveillance in the July 19, 2007
15-2007 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. Prescribes additional procedures in the audit of input July 23, 2007
16-2007 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. Prescribes the supplemental policies on 2007 Audit July 30, 2007
17-2007 Program relative to the minimum audit goal
percentage
Digest | Full Text
RMO No. Prescribes the policies for the conduct of short-period July 30, 2007
18-2007 or issue-based audit in the current year as a result of
findings obtained from surveillance/stocktaking
activities
Digest | Full Text
RMO No. Prescribes the Consolidated Revised Schedule of August 10,
19-2007 Compromise Penalties for violations of the National 2007
Internal Revenue Code
RMO No. Prescribes the policies for simplified processing of August 14,
20-2007 application to avail taxpayers remedies, compromise 2007
settlement and abatement
Digest | Full Text
RMO No. Creates the Alphanumeric Tax Code for payment of August 16,
21-2007 one-time amnesty on certain tax and duty liabilities 2007
incurred by certain business enterprises operating
within the Special Economic Zones and Freeports
Digest | Full Text
RMO No. Prescribes additional procedures in the audit of input September 3,
22-2007 taxes claimed on importations 2007
Digest | Full Text
RMO No. Provides supplemental policies on the 2007 Audit September 3,

23-2007 Program for the Regional Offices/Revenue District 2007
Offices
Digest | Full Text
RMO No. Revises BIR Form No. 1770 - Monthly Summary of Tax September 5,
24-2007 Returns Filed 2007
RMO No. Restores the provisions of RDAO No. 8-2001 on the September
25-2007 authority to approve and sign various accountable 12, 2007
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
RMO No. Prescribes the policies and guidelines in the September
26-2007 appointment and transfer of internal revenue 17, 2007
personnel
Digest | Full Text
RMO No. Prescribes the manner by which all papers and September
27-2007 correspondences for signature by Commissioner Lilian 18, 2007
B. Hefti shall be prepared
Digest | Full Text
RMO No. Prescribes the guidelines and procedures in the September

28-2007 transmittal and processing of the Annual Information 24, 2007
Return on Income Taxes Withheld on Compensation
and Final Withholding Taxes, Annual Information
Return of Creditable Taxes Withheld-
Expanded/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
RMO No. Prescribes the audit policies, guidelines and standards September
29-2007 at the Large Taxpayers Service 28, 2007
Digest | Full Text
RMO No. Directs certain revenue officials to intensify the October 1,

30-2007 collection of delinquent accounts through the 2007
issuance of Warrant of Distraint/Garnishment/Levy of
personal/real property
Digest | Full Text
RMO No. Mandates the strict supervision of Revenue Collection October 4,
31-2007 Officers in the Revenue District Offices 2007
Digest | Full Text
32-2007 handling of 2006 Letter Notices generated thru the 2007
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
RMO No. Provides supplemental policy on Revenue October 18,
33-2007 Memorandum Order No. 25-2007 restoring the 2007
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 Commissioner-
Legal and Inspection Group
Digest | Full Text
RMO No. Prescribes the manner of submission of monthly November 16
34-2007 report on assessments and collections by offices , 2007
having assessment and collection functions in the
National Office and in the Regional Offices
RMO No. Amends certain provisions of RMO No. 57-2000, as November 20
35-2007 amended by RMO No. 57-2000, relative to the , 2007
authorized BIR official designated to approve reports
of the Review Board in relation to the conduct of
surveillance and other relevant documents pertaining
thereto
RMO No. Modifies the specification of tax rates of Documentary November 29
36-2007 Stamp Tax on all debt instruments , 2007
Digest | Full Text
RMO No. Amends RMO No. 7-2007 relative to the allocation of December 3,
37-2007 the CY 2007 BIR goals by implementing office and 2007
finalizes the CY 2007 BIR collection goal by
implementing office
RMO No. Identifies the offices responsible in the handling of December 7 ,
38-2007 enforcement activities on taxpayers included in the 2007
Taxpayer Account Management Program
Digest | Full Text
RMO No. Prescribes the issuance of Warrants of Distraint and December 13,
39-2007 Garnishment, and/or Levy on disputed assessments 2007
finally decided by the BIR against the taxpayer on
assessments upheld by the Court of Tax Appeals
Digest | Full Text
RMO No. Amends further pertinent provisions of RMO No. 57- December 17,
40-2007 2000, as amended, relative to the effect of lifting of 2007
closure order
Digest | Full Text
RMO No. Supplements RMO No. 39-2007 relative to the December 19,
41-2007 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

Subject Matter
Issuance
RMO No. 1- Creates, modifies and drops certain Alphanumeric Tax January 12,
2006 Codes to facilitate the proper identification and 2006
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
RMO No. 2- Amends RMO No. 7-2005 by renaming, creating and January 16,
2006 dropping certain Alphanumeric Tax Codes and revising 2006
the rates and bases of Excise Tax on tobacco and
alcohol products
Digest | Full Text
RMO No. 3- Creates, modifies and drops certain Alphanumeric Tax January 16,
2006 Codes of selected revenue source under the Tax 2006
Forms Enhancement Program
Digest | Full Text | Attachment
RMO No. 4- Prescribes the guidelines and procedures in the January 27,
2006 conduct of benchmarking and adapts/implements the 2006
performance benchmarking method in the Revenue
District Offices
RMO No. 5- Prescribes the guidelines and procedures for the January 31,
2006 issuance of clearance to transferring revenue officers 2006
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
RMO No. 6- Prescribes the allocation of the BIR collection goal for February 15,
2006 CY 2006 2006
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 March 22,
2006 implementation of the Letter of Authority Monitoring 2006
System (LAMS)
RMO No. 9- Prescribes the guidelines and procedures in the March 22,
2006 conduct of Tax Compliance Verification Drive (TCVD) 2006
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
RMO No. Prescribes the revised guidelines and procedures in April 4, 2006
10-2006 the adoption of Electronic Filing and Payment System
(eFPS) for computerized Revenue District Offices
(RDOs)
Annex D
RMO No. Prescribes the 2006 Audit Program for Revenue April 27, 2006
Digest | Full Text | Annex A | Annex B & H | Annex C |
Annex D | Annex E | Annex F | Annex G | Annex I
RMO No. Prescribes the mechanics for the 102nd BIR July 13, 2006
12-2006 Anniversary Celebration Essay Writing Contest
Digest | Full text | Annex A
RMO No. Prescribes the policies and procedures in monitoring August 2,

13-2006 the Local Government Units (LGUs) compliance with 2006
the Withholding Tax rules and regulations
RMO No. Directs all revenue officials and other concerned to August 3,
14-2006 immediately respond to all communications endorsed 2006
by the Commissioner of Internal Revenue (CIR) or by
the Office of the CIR within 15 working days after
receipt thereof
Digest | Full Text
RMO No. Prescribes the policies and procedures in the August 10,
15-2006 implementation of special revalidation covering all 2006
outstanding Tax Credit Certificates issued by the BIR
and those jointly issued by the One-Stop Shop inter-
agency tax credit and Duty Drawback Center and the
BIR
Annex D | Annex E | Annex F | Annex G | Annex H
RMO No. Creates, modifies and drops certain Alphanumeric Tax August 22,
16-2006 Codes of selected revenue source to facilitate the 2006
proper identification and monitoring of payments for
Documentary Stamp Tax
Digest | Full Text
RMO No. Amends the existing policies and procedures for August 30,
17-2006 centralized processing and issuance of Returns 2006
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
RMO No. Amends certain provisions of RMO No. 11-2006 August 31,
18-2006 relative to the issuance of Letters of Authority/Audit 2006
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
RMO No. Prescribes the guidelines and procedures for the August 31,
19-2006 processing of pending claims for tax credit/refund of 2006
Excise Tax paid on petroleum products
RMO No. Amends certain Sections of RMO No. 35-2002 by September 5,

20-2006 providing additional requirement/s in the application 2006
for Authority to Release Imported Goods
Digest | Full Text
RMO No. Prescribes the report formats for updating the status September
21-2006 of consolidated Letter Notices covering taxable years 13, 2006
2004 onwards
Digest | Full Text | Annex A-C
RMO No. Revokes RMO No. 17-2005, as amended by RMO No. September
22-2006 21-2005, relative to the Temporary Operating 18, 2006
Procedures concerning the submission of Large
Taxpayers Service monthly reports
Digest | Full Text
RMO No. Prescribes the guidelines and procedures on the one- October 6,
23-2006 time administrative abatement of all 2006
penalties/surcharges and interest on delinquent
accounts and assessments (preliminary or final,
disputed or not) as of June 30, 2006
Annex D
RMO No. Provides the policies and procedures for the conduct October 18,
24-2006 of the Adventures of Super Pinoy Art Contest 2006
RMO No. Prescribes the accomplishment/signing of the User October 25,

25-2006 Agreement Form as a requisite in the granting of ITS, 2006
e-mail and internet access to revenue personnel
RMO No. Prescribes the final allocation of the BIR collection November 7,
26-2006 goal for CY 2006 2006
RMO No. Prescribes the additional supporting documents to be November 8,
27-2006 attached to the dockets of cases for abatement under 2006
RR No. 15-2006 and RMO No. 23-2006
Digest | Full Text | Annex E | Annex F
RMO No. Prescribes the additional guidelines and procedures December 27,
28-2006 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. Prescribes the implementing guidelines and December 27,
29-2006 procedures in the conduct of exit survey for revenue 2006
officials and employees who are to be separated from
service

Subject Matter
Issuance
RMO No. 1- Prescribes the guidelines and procedures on the use January 3,
2005 and maintenance of the BIR Dormitory 2005
RMO No. 2- Prescribes the tentative allocation of the BIR January 18,
2005 collection goal for CY 2005 2005
RMO No. 3- Prescribes the policies to effect the prompt payment February 9,
2005 of claims involving procurement of IT and non-IT 2005
supplies, materials, forms, equipment and other
services
Digest | Full Text | Annex A-F
RMO No. 4- Prescribes the recruitment policies and selection February 11,
2005 process of the BIR 2005
RMO No. 5- Prescribes the revised procedures in recording the February 15,
2005 attendance of revenue officials and employees 2005
RMO No. 6- Creates Alphanumeric Tax Codes for income payment March 15,
2005 subject to creditable withholding taxes 2005
Digest | Full Text
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 April 13, 2005
2005 External Communications Plan for the BIRs campaign
for CRM/POS accreditation and Electronic Sales
Reporting System
RMO No. 9- Amends RMO No. 18-98 relative to the process April 13, 2005
2005 ownership of the different systems/modules under
the Integrated Tax System (ITS) in its shift into
"enhanced" ITS
Digest | Full Text
RMO No. Prescribes the policies and procedures in the May 3, 2005
10-2005 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 5-
2005
Digest | Full Text | Annexes A-H, J, M, O-P | Annex I |
Annex K | Annex L | Annex N
RMO No. Amends pertinent provisions of RMO No. 40-2004 May 18, 2005
11-2005 relative to the modified procedures in handling
taxpayers request for transfer of registration and
inclusion of additional policies
RMO No. Creates Alphanumeric Tax Code FP091 for the May 24, 2005
12-2005 payment of accrued penalties
Digest | Full Text
RMO No. Prescribes the policies and procedures relative to the June 2, 2005
13-2005 numbering and dissemination of revenue issuances
Digest | Full Text
14-2005 Commissioners Award for outstanding performance
in handling stopfiler cases
Annex D | Annex E
RMO No. Prescribes the policies, guidelines and procedures to June 8, 2005
15-2005 implement Revenue Regulations No. 4-2005 re:
implementing Bangko Sentral ng Pilipinas Circular No.
472 (Sec. 1) requiring all bank borrowers and co-
makers to submit latest Income Tax Return and
Financial Statement received by BIR
16-2005 correspondence for signature by the newly-appointed
Officer-In-Charge, Commissioner of Internal Revenue,
Jose Mario C. Buag, shall be prepared.
Digest | Full Text
RMO No. Prescribes the temporary operating procedures July 20, 2005
17-2005 relative to the Large Taxpayers Service operations
Digest | Full Text
RMO No. Prescribes the revised criteria for the conferment of July 28, 2005
18-2005 the Commissioners Award for Outstanding
Performance in Handling Stopfiler Cases
Annex D | Annex E
RMO No. Amends pertinent provisions of RMO No. 25-2003 August 4,
19-2005 relative to the qualification standards for the position 2005
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
RMO No. Prescribes the policies, guidelines and procedure on August 12,
20-2005 the adoption of mobile payment (M-Payment) as an 2005
additional mode of payment of certain internal
revenue taxes
Digest | Full Text
RMO No. Suspends until further notice the temporary operating August 18,
21-2005 procedures governing the Large Taxpayers Service 2005
under RMO No. 17-2005
Digest | Full Text

22-2005 implementation of RR No. 8-2005 on the inclusion 12, 2005
as income payments subject to Creditable
Withholding Tax of the Manila Electric Company
refund to Phase IV customers
Digest | Full Text
RMO No. Prescribes the policies and procedures in the September
23-2005 audit/investigation of withholding tax liabilities for 12, 2005
taxable years 2003 and 2004, including withholding
tax on fringe benefits
Digest | Full Text
RMO No. Directs concerned BIR offices to expedite/prioritize October 6,
24-2005 the processing of claims for tax refund of Japanese 2005
contractors and nationals undertaking projects funded
by the Overseas Economic Cooperation Fund of Japan
(OECF)
Digest | Full Text
RMO No. Instructs all BIR officers and personnel that only the October 18,
25-2005 Commissioner or his duly authorized 2005
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
RMO No. Suspends until further notice the issuance of October 21,
26-2005 assessments for deficiency Value-Added Tax against 2005
cinema/theater operators/owners
Digest | Full Text
RMO No. Prescribes a short audit for the Value-Added Tax October 24,
27-2005 liabilities of taxpayers with reported zero-rated sales 2005
and exempt sales under the jurisdiction of the Large
Taxpayers Service and the Regional Offices
Annex D | Annex E
RMO No. Prescribes the policies and procedures relative to the November 8,
28-2005 preparation of all documents for approval and/or 2005
signature submitted to the Office of the Commissioner
RMO No. Prescribes the guidelines and procedures in resolving November

29-2005 issues on change in accounting period/type 22, 2005
RMO No. Prescribes the guidelines and procedures for the December 2,
30-2005 issuance of Taxpayer Identification Number to 2005
Securities and Exchange Commission (SEC)-registered
taxpayers pursuant to Memorandum of
Agreement between the SEC and BIR
RMO No. Prescribes the manner by which all papers and December 16,
31-2005 correspondence for signature by Commissioner Jose 2005
Mario C. Buag shall be prepared
Digest | Full Text
RMO No. Prescribes the guidelines and procedures in handling December 16,
32-2005 Letter Notices for deployment via the Information 2005
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

Subject Matter
Issuance
RMO No. 1- Prescribes the policies, guidelines and procedures in January 22,
2004 the cancellation/transfer of registration data or 2004
effecting an end date on the tax and/or form types of
taxpayers under the jurisdiction of the Large
Taxpayers Service
Annex D-E | Annex F | Annex G | Annex H | Annex I
RMO No. 2- Prescribes the policies and procedures on the use of January 22,
2004 notebooks/laptops issued to concerned BIR 2004
officials/employees
RMO No. 3- Creates and modifies the Alphanumeric Tax Code of February 2,
2004 selected revenue sources subject to withholding taxes 2004
Digest | Full Text
RMO No. 4- Defines the guidelines relating to registration of February 2,

2004 agricultural suppliers as marginal income earners and 2004
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
2004 implementation of RR No. 29-2003 relative to the 2004
advance payment of Value-Added Tax on the sale of
flour
RMO No. 6- Prescribes the allocation of the BIR Collection Goal for February 17,
2004 CY 2004 2004
Digest | Full Text | Table 1 | Table 2 | Table 3 | Table
4 | Table 5 | Table 6 | Table 7 | Table 8-9
RMO No. 7- Specifies the details of the Centennial Taxpayers March 1,

2004 Recognition Program (CTRP) 2004
Digest | Full Text
RMO No. 8- Defines the tasks of Centennial Taxpayers Recognition March 9,

2004 Program (CTRP) responsible officials 2004
RMO No. 9- Creates and drops the ATCs of selected revenue March 10,
2004 sources subject to Excise Tax as specified in the Order 2004
Digest | Full Text
RMO No. Prescribes the operational measures relative to March 10,
10-2004 businesses not paying Income Taxes 2004
Digest | Full Text
RMO No. Provides the guidelines and procedures in the March 10,
11-2004 generation and preparation of TAS Report Nos. 007 2004
and 008 adopting the taxpayer type and tax type
codes
RMO No. Provides the guidelines for the Executive March 11,
12-2004 Development Course 2004
Annex D | Annex 1-13
RMO No. Prescribes the policies and guidelines for the issuance March 23,
13-2004 of standardized numbering system for Letter Notices 2004
Digest | Full Text
RMO No. Expands the coverage of the Centennial Taxpayers March 26,
14-2004 Recognition Program (CTRP) 2004
Digest | Full Text
RMO No. Prescribes the policies and guidelines in the availment March 26,
15-2004 of leave of absences 2004
Digest | Full Text
RMO No. Prescribes the policies and procedures in the March 30,
16-2004 revalidation and conveyance of Tax Credit Certificates 2004
RMO No. Creates Alphanumeric Tax Code for payment of April 5, 2004
17-2004 penalties under the Taxpayer Compliance Verification
Drive
Digest | Full Text
RMO No. Further expands the coverage of the Centennial April 5, 2004
18-2004 Taxpayers Recognition Program (CTRP) to include
individual taxpayers who reported a net loss for Tax
Year 2002
Digest | Full Text
RMO No. Amends certain provisions of RMO No. 39-94 relative April 6, 2004
19-2004 to the authorized signatories in the tax refund payroll
and tax refund payroll summary
Digest | Full Text
RMO No. Presents an erratum to RMO No. 18-2004 relative to April 6, 2004
20-2004 the Bureau's Centennial Taxpayers Recognition
Program
Digest | Full Text
RMO No. Prescribes the guidelines and procedures for the May 20, 2004
21-2004 conferment of the Commissioner's Centennial Award
to BIR employees and units who have generated
significant revenues
RMO No. Amends RMO No. 81-99 relative to the issuance of May 24, 2004
22-2004 VAT Exemption Certificate/Identification Card to
qualified foreign embassies and their qualified
personnel
Digest | Full Text
RMO No. Prescribes the policies and guidelines for the selective May 27, 2004
23-2004 data restoration and adhoc run for data archiving and
purging activities
Digest | Full Text | Annex
RMO No. Amends certain provisions of Section IV of RMO No. May 31, 2004
24-2004 30-2003 and revises the format of certain reports
prescribed relative to Letter Notices issued under the
RELIEF System
RMO No. Extends the Centennial Taxpayers Recognition June 7, 2004
25-2004 Program up to June 30, 2004 and expands the
program to cover taxpayers using fiscal year reporting
ending January 31, 2004
Digest | Full Text
RMO No. Prescribes the BIR Contact Center House Rules June 7, 2004
26-2004 Digest | Full Text
RMO No. Prescribes the guidelines and procedures in granting June 7, 2004
27-2004 the Accredited Agent Bank's request for refund of
over-remittance of tax collection
Digest | Full Text
RMO No. Prescribes the BIR Program on Awards and Incentives June 16, 2004
28-2004 for Service Excellence (PRAISE)
Digest | Full Text
RMO No. Prescribes the policies and procedures in the June 16, 2004
29-2004 implementation of the BIR Performance Management
System (PMS)
Digest | Full Text | Annex A | Annex B-C
RMO No. Clarifies the provision on the extension of CTRP as June 18, 2004
30-2004 covered under RMO No. 25-2004
Digest | Full Text
RMO No. Creates Alphanumeric Tax Code for selected revenue June 29, 2004
31-2004 source under the Tax Forms Enhancement Program
Digest | Full Text
RMO No. Provides guidelines and enforcement measures to July 6, 2004

32-2004 determine the correct tax liability of motels
RMO No. Prescribes the use of Certificate Authorizing July 6, 2004

33-2004 Registration Registry Book (BIR Form No. 1939)
effective July 1, 2004
Digest | Full Text
RMO No. Prescribes the guidelines and procedures in the July 20, 2004
34-2004 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
RMO No. Creates Alphanumeric Tax Code for selected revenue August 9,
35-2004 sources under the Tax Forms Enhancement Program 2004
Digest | Full Text
RMO No. Establishes the tax base for the computation of the 2% August 18,
36-2004 special privilege tax collections by the BIR for the 2004
share of the Local Government Units
Digest | Full Text
RMO No. Amends the master's degree requirement for the September 1,
37-2004 positions of Division Chief and Revenue District Officer 2004
with Salary Grade 24
RMO No. Prescribes the guidelines and procedures in the September 2,

38-2004 implementation of compensatory services 2004
Digest | Full Text
RMO No. Prescribes the policies and procedures for the September 6,
39-2004 escalation and resolution of queries/issues raised at 2004
the BIR Contact Center and other BIR frontline offices
Digest | Full Text | Annex A | Annex B1 | Annex B2 |
Annex C | Annex D | Escalation Flow
RMO No. Modifies the standard procedures in the handling of September 6,
40-2004 taxpayers' requests for transfer of registration 2004
Digest | Full Text | Annex A - B | Annex C | Annex D |
Annex E | Annex F | Annex G | Annex H | Annex I
RMO No. Prescribes the policies and procedure in the September 7,

41-2004 implementation of the BIR SMS Raffle Promo:"Bayan I- 2004
Txt ang Resibo 2004"
Digest | Full Text | Annex A | Annex A1 | Annex B |
Annex C | Annex C1 | Annex D | Annex D1
RMO No. Prescribes the guidelines and procedures on the grant September
42-2004 of honoraria to BIR personnel involved in 14, 2004
procurement activities
RMO No. Modifies BIR Form Nos. 1253 - General Control October 12,
43-2004 Ledger; 1245 - Monthly List of Transfer-In Accounts; 2004
1246 - Monthly List of Transfer-Out Accounts; 1247 -
Monthly List of Accounts Cancelled by ATCA; 1248 -
Monthly List of Accounts Paid
RMO No. Prescribes the use of revised Access Request Forms October 13,
44-2004 Digest | Full Text | BIR Form 43 | BIR Form 44 2004
RMO No. Prescribes the guidelines and procedures concerning October 26,
45-2004 unregistered establishments apprehended during the 2004
Tax Compliance Verification Drive
RMO No. Provides additional supplement and guidelines in November 3,

46-2004 handling Letter Notices with discrepancies arising 2004
from Data Matching Process that remain unserved,
have been served but are without response or are
under protest by taxpayers
Annex D | Annex E
RMO No. Prescribes the policies and procedures in the November 4,
47-2004 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. Creates Alphanumeric Tax Code for selected revenue November
48-2004 source under the Tax Forms Enhancement Program 22, 2004
Digest | Full Text
RMO No. Clarifies and reiterates the policies and guidelines on December 10,
49-2004 the proper crediting of collection of internal revenue 2004
taxes
Digest | Full Text
RMO No. Prescribes the policies and guidelines on the BIR's December 16,
50-2004 Information and Communication Technology security 2004
Infrastructure
Digest | Full Text | Security Policies Manual | Annexes
A-D, F-H | Annex E

Subject Matter
Issuance
RMO No. 1- Creates the Alphanumeric Tax Codes (ATC) of selected January 17,
2003 revenue 2003
sources subject to Expanded Withholding Tax per RR
No. 14-2002
Digest | Full Text
RMO No. 2- Prescribes the revised guidelines in the approval and February 11,
2003 issuance of Certificates of Qualification for Voluntary 2003
Assesment Program (VAP) availments of taxpayers
where no returns have been previously filed
Digest | Full Text
2003 conduct of inventory taking/stocktaking and 2003
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
Annex D | Annex F | Annex K
RMO No. 4- Prescribes the guidelines and procedures on the March 11,
2003 processing of Quarterly Summary List of Sales and 2003
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
RMO No. 5- Prescribes the policies and guidelines on the transfer March 13,
2003 of revenue personnel for humanitarian reasons 2003
Digest | Full Text
RMO No. 6- Prescribes the guidelines and procedures on the March 13,
2003 establishment of current net retail prices of new 2003
brands of cigarettes and alcohol products
Digest | Full Text | Annex A1 | Annex A2 | Annex A3 |
Annex A4
RMO No. 7- Prescribes the composition of the Regional Selection March 18,
2003 Board 2003
Digest | Full Text
RMO No. 8- Identifies government officials designated as April 1, 2003

2003 withholding agents personally responsible for the
correct withholding and timely remittance of tax
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. Automatically designates personnel next-in-rank in April 2, 2003

10-2003 certain positions as Officer-in-Charge
Digest | Full Text
RMO No. Designates the signatories relative to the BIR Revenue April 2, 2003
11-2003 Mobilization Enhancement Program
Digest | Full Text
RMO No. Creates the Alphanumeric Tax Codes (ATC) of selected April 24, 2003
12-2003 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. Allows establishments found without duly authorized April 28, 2003
13-2003 receipts/invoices or cash register machines/point of
sale machines or similar devices to operate
provisionally through the use of BIR Printed
Receipts/Invoices
RMO No. Prescribes the policies and procedures in the April 30, 2003
14-2003 implementation of Taxpayer Account Management
Program for non-computerized Revenue District
Offices
Digest | Full Text
RMO No. Prescribes the policies, guidelines and procedures in May 15, 2003
15-2003 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
RMO No. Prescribes the policies and mechanics for the conduct May 21, 2003
16-2003 of the 2003 BIR Text Raffle Promo: Bayan, I-txt ang
Resibo"
Digest | Full Text
RMO No. Amends the policies and guidelines for the May 22, 2003
17-2003 implementation of the "No Smoking Rule" within BIR
premises
Digest | Full Text
RMO No. Prescribes the revised Access Request Forms May 23, 2003
18-2003 Digest | Full Text | Annex A | Annex B | Annex C |
Annex D
RMO No. Prescribes the guidelines in the verification of receipts May 29, 2003
19-2003 submitted as entries in the 2003 BIR Text Raffle Promo
"BAYAN, I-TXT ANG RESIBO."
Digest | Full Text
RMO No. Prescribes the allocation of the BIR Collection Goal for June 4, 2003
20-2003 CY 2003 among the implementing offices
Digest | Full Text
RMO No. Amends the effectivity of implementation of the June 2, 2003

21-2003 policies and procedures relative to One-Time
Transactions to take effect starting July 1, 2003
Digest | Full Text
RMO No. Gives warning on the use of a spurious Tax Credit June 19, 2003
22-2003 Certificate
Digest | Full Text
RMO No. Prescribes the guidelines on revalidation and June 23, 2003
23-2003 conveyance of Tax Credit Certificates
Digest | Full Text
RMO No. Prescribes the revised guidelines and procedures for July 28, 2003
24-2003 testing and acceptance of in-house developed and
outsourced application systems
Digest | Full Text
RMO No. Prescribes the policies and guidelines on the selection August 27,
25-2003 of candidates for promotion 2003
Digest | Full Text
RMO No. Prescribes the policies and procedures for the "on- September
26-2003 call" repair and maintenance of defective IT 12, 2003
equipment
Digest | Full Text
RMO No. Prescribes the policies and guidelines on the use of September
27-2003 Official Cellular Phone 16, 2003
Digest | Full Text
RMO No. Amends Revenue Memorandum Order No. 16-2003 September

28-2003 relative to the conduct of the BIR Text Raffle Promo: 19, 2003
Bayan, I-txt ang Resibo"
Digest | Full Text
RMO No. Prescribes the policies and mechanics for the conduct September
29-2003 of the BIR Text Raffle Promo: "Bayan, I-txt ang 24, 2003
Resibo"- PART II
Digest | Full Text
30-2003 extraction, analysis, disclosure/dissemination, 2003
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
RMO No. Prescribes the guidelines and procedures for the October 7,
31-2003 implementation of the Modified Tax Compliance 2003
Verification Drive
Digest | Full Text
RMO No. Amends RMO No. 4-2002 relative to the October 9,

32-2003 implementation of the Taxpayer Account 2003
Management Program for Operations
Digest | Full Text
RMO No. Modifies the Alphanumeric Tax Codes for October 9,

33-2003 Documentary Stamp Taxes relative to One-Time 2003
Transactions (ONETT)
Digest | Full Text
RMO No. Creates, modifies and drops Alphanumeric Tax Codes October 9,
34-2003 of selected revenue sources subject to Withholding 2003
Tax
Digest | Full Text
RMO No. Amends RMO No.34-2001 relative to the signatory to November

35-2003 Box A of the Disbursement Voucher on cash 10, 2003
conversion of Tax Credit Certificates jointly issued by
the DOF One-Stop-Shop and the BIR
Digest | Full Text
RMO No. Creates Alphanumeric Tax Codes per BIR Form No. November
36-2003 0611-A 11, 2003
Digest | Full Text
RMO No. Prescribes the policies, guidelines and procedures for November
37-2003 the grant of local and foreign scholarship and foreign- 11, 2003
assisted trainings
Digest | Full Text
RMO No. Prescribes the uniform guidelines and procedures in November
38-2003 the processing of various permits for Excise Tax 17, 2003
purposes
Digest | Full Text | Excel File Annexes | Annex E |
Annex K | Annex L
RMO No. Prescribes the guidelines on the processing of November
39-2003 utilization of DOF-issued Tax Credit Certificates as well 18, 2003
as the counter-measures for
Digest | Full Text
RMO No. Amends the policies and guidelines in the use and November
40-2003 payment of official cellular phones 21, 2003
Digest | Full Text
RMO No. Defines the new composition of the Inspection and November
41-2003 Acceptance Committee in the National Office 21, 2003
Digest | Full Text
RMO No. Prescribes additional guidelines on the assessment of November

42-2003 national internal revenue taxes covered by Letter 21, 2003
Notices issued under the RELIEF system
Digest | Full Text | Annex A | Annex B | Annex C1 |
Annex C2 | Annex C backpage
RMO No. Amends RMO No. 29-2003 relative to the mechanics November
43-2003 of the BIR Text Raffle Promo: "Bayan, I-Txt ang Resibo" 28, 2003
- Part II.
Digest | Full Text
RMO No. Prescribes the submission thru e-mail of priority December 3,

44-2003 reports required by the offices under Operations 2003
Group from regional and district offices
No. of Subject Matter Date of Issue

Issuance
RMO No. 1- Renames and creates the Alphanumeric Tax Codes of February 18,
2002 Withholding, Value-Added and Percentage Taxes 2002
Digest | Full Text
RMO No. 2- Renames the Alphanumeric Tax Codes of certain February 19,
2002 revenue sources for proper classification of taxes 2002
Digest | Full Text
RMO No. 3- Amends RMO No. 27-2002 by defining the new March 19,
2002 composition of the Committee on Disposal of 2002
Accountable Forms in the National Office
Digest | Full Text
RMO No. 4- Prescribes the policies, guidelines and procedures in April 4, 2002
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
Annex C1 | Annex D
RMO No. 5- Prescribes the guidelines and procedures in the April 15, 2002
2002 adoption of Electronic Filing and Payment System
(EFPS)
RMO No. 6- Prescribes the administrative sanctions for non- April 24, 2002
2002 attendance at the weekly flag ceremony
Digest | Full Text
RMO No. 7- Prescribes the revised office codes pursuant to April 24, 2002
2002 Executive Order No. 306
Digest | Full Text
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 May 6, 2002
2002 Revenue Sources for Proper Classification of Taxes
Digest | Full Text
RMO No. Prescribes the guidelines and procedures on the May 8, 2002
10-2002 issuance of cardboard Taxpayer Identification Number
(TIN) card
RMO No. Prescribes the allocation of the BIR Collection Goal for May 10, 2002
11-2002 CY 2002
Digest | Full Text | Tables 1-9
RMO No. Lifts the suspension on the issuance of Letter/s of May 15, 2002
12-2002 Authority in the Special Investigation Divisions of the
Regional Office
Digest | Full Text
RMO No. Prescribes the policies, guidelines and procedures in May 16, 2002
13-2002 the audit/investigation of Year 2000 tax returns of
taxpayers under the jurisdiction of the Regional Office
RMO No. Prescribes the policies and guidelines in implementing May 20, 2002
14-2002 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
RMO No. Creates the Alphanumeric Tax Code for Final June 7, 2002
15-2002 Withholding Tax on interest payments to taxpayers
enjoying preferential tax rates
Digest | Full Text
RMO No. Prescribes the policies and procedures in the June 27, 2002
16-2002 investigation of internal revenue tax liabilities of Local
Government Units for Year 2001 and the 1st and 2nd
Quarters of Calendar Year 2002
RMO No. Prescribes the modified guidelines for implementing July 2, 2002
17-2002 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. Prescribes the policies, guidelines and procedures in July 22, 2002
18-2002 identifying and handling valid or actual stop-filer cases
Digest | Full Text
RMO No. Prescribes the amended guidelines and procedures in July 22, 2002
19-2002 the adoption of Electronic Filing and Payment System
(EFPS)
Digest | Full Text
RMO No. Amends pertinent provisions of RMO No. 57-2000 July 29, 2002
20-2002 relative to the confrontational requirements,
execution and enforcement of closure orders, as well
as the duration and the lifting thereof
RMO No. Prescribes the manner by which all papers and August 22,
21-2002 correspondence for signature by the Acting 2002
Commissioner of Internal Revenue shall be prepared
Digest | Full Text
RMO No. Prescribes the manner by which all papers and September 2 ,
22-2002 correspondence for signature by the newly-appointed 2002
Commissioner of Internal Revenue shall be prepared
Digest | Full Text
23-2002 implementation of the Voluntary Assessment and 2002
Abatement Program (VAAP) of the BIR
RMO No. Creates the Alphanumeric Tax Codes (ATC) on taxes October 1,
24-2002 collected through the Voluntary Assessment and 2002
Abatement Program (VAAP)
Digest | Full Text
RMO No. Deletes and creates Alphanumeric Tax Codes (ATC) of October 1,
25-2002 revenue sources for proper classification of taxes 2002
Digest | Full Text
RMO No. Prescribes the revised allocation of the BIR Collection October 9,
26-2002 Goal for CY 2002 2002
Digest | Full Text | Tables 1- 9
RMO No. Prescribes the administrative disciplinary rules on October 14,

27-2002 sexual harassment cases in the Bureau of Internal 2002
Revenue
Digest | Full Text | Main | Title | Table of Contents
RMO No. Prescribes the modified guidelines and procedures in October 21,
28-2002 processing application and issuance of Authority to 2002
Print (ATP) Receipts, Sales or Commercial Invoices
RMO No. Prescribes the revised procedures in the processing October 28,
29-2002 and approval of applications for permit to adopt 2002
Computerized Accounting System (CAS) or
components thereof
Digest | Full Text | Annex A | Annex B | Other
Annexes | Annex J
RMO No. Authorizes the use of BIR Form No. 1928 -Application November 4,
30-2002 for Relief From Double Taxation (Gains from Sale or 2002
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
Digest | Full Text | Form 1928_front | Form
1928_back
RMO No. Prescribes the policies, guidelines and procedures in November

31-2002 the institution of closure proceedings and the filing of 22, 2002
criminal action against taxpayers who have not
responded to the Letter Notices sent by BIR under the
RELIEF System
Digest | Full Text
RMO No. Prescribes additional guidelines and procedures in the November
32-2002 implementation of the expanded Voluntary 26, 2002
Assessment and Abatement Program
Digest | Full Text
RMO No. Prescribes the policies, guidelines and procedures November

33-2002 relative to the sale/disposal of acquired/forfeited real 29, 2002
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
RMO No. Creates the Alphanumeric Tax Codes (ATC) on taxes December 9,
34-2002 collected through the Voluntary Assessment and 2002
Abatement Program (VAAP)
Digest | Full Text
35-2002 processing and issuance of Authority to Release 2002
Imported Goods (ATRIG) for Excise and Value-Added
Tax Purposes
Digest | Full Text
RMO No. Establishes policies and procedures relative to the December 18,
36-2002 extraction/salvaging of reusable parts of 2002
obsolete/unserviceable Information Technology (IT)
equipment
Digest | Full Text | Annex A | Annex C | Annex D |
Annex E | Annex F
2001 REVENUE MEMORANDUM ORDERS

No. of Subject Matter Date of
Issuance Issue
RMO No. 1- Prescribes the policies and procedures on the remote January 5,
2001 printing of 1209 Report at the computerized Revenue 2001
District Offices, Regional Offices and Revenue
Accounting Division
RMO No. 2- Defines and delineates the different functions and January 18,
2001 processes of the National Office Management 2001
Information Systems (NOMIS)-Management
Reporting through Executive Information System
(EIS) capability
RMO No. 3- Prescribes the policies and procedures relative to the February 1,
2001 BIR Work Planning and Accomplishment Reporting 2001
Process for CY 2001
RMO No. 4- Prescribes the manner by which all papers and February
2001 correspondence for signature of the Commissioner of 13, 2001
Internal Revenue Rene G. Baez will be prepared
RMO No. 5- Prescribes the policies and procedures in the receipt, February
2001 transmittal and processing of the Alphabetical List of 16, 2001
Employees/Income Payees as an attachment to the
Annual Information Return
RMO No. 6- Prescribes the policies and procedures in the February

2001 establishment of the BIR Revenue Records Center 20, 2001
and the adoption of a Records Management Program
RMO No. 7- Amends RMO No. 31-99 relative to the signatories of March 16,
2001 checks drawn against regional bank accounts. 2001
RMO No. 8- Creates and renames the Alphanumeric Tax Codes March 23,
2001 (ATCs) for the Final Withholding Tax on Fringe 2001
Benefits
RMO No. 9- Allocates the P 408.058 Billion BIR Collection Goal for March 30,
2001 CY 2001 2001
RMO Suspends temporarily the conduct of tax audit, April 27,

No.10-2001 examination, investigation and/or verification of 2001
taxpayer's book of accounts, records and other
transactions.
RMO No. Prescribes the policies and procedures for the May 23,
11-2001 decentralized issuance of clearance to Accountable 2001
Officers (AOs) in the Regional Offices
RMO No. Amends certain provisions of RMO No. 22-2000 May 30,
12-2001 which prescribes the policies, guidelines and 2001
procedures for the rollout of the Stop-Filer Capability
in computerized Revenue District Offices (RDOs)
RMO No. Prescribes the revised guidelines and procedures for May 31,
13-2001 the issuance of Tax Verification Notices (TVNs), Tax 2001
Clearance Certificates (TCLs) and Certificates
Authorizing Registration (CARs) in Revenue District
Offices (RDOs)
RMO No. Prescribes the guidelines and procedures in July 11,

14-2001 maintaining the records of accountabilities of 2001
revenue officers and employees on issued and
transferred furniture, equipment, vehicle and other
semi-expendable properties
RMO No. Prescribes the policies, guidelines and procedures in July 19,
15-2001 the use of on-line electronic Documentary Stamp Tax 2001
(DST) metering machine
RMO No. Extends until December 31, 2002 the use of the July 19,
16-2001 Alphanumeric Tax Codes (ATCs) created pursuant to 2001
RMO No. 28-2000 for certain taxes due from the
services of stock, real estate, commercial and
immigration brokers
RMO No. Creates new Alphanumeric Tax Codes (ATCs) for July 19,
17-2001 marginal income earners and for other income 2001
earnings not otherwise classified as compensation or
business income or income derived from the practice
of profession
RMO No. Renames the Alphanumeric Tax Codes (ATCs) for July 19,
18-2001 Percentage Tax on winnings and prizes withheld by 2001
race track operators
RMO No. Renames the Alphanumeric Tax Codes for PEZA August 30,
19-2001 registered enterprises 2001
RMO No. Creates new Alphanumeric Tax Code on taxes September

20-2001 collected through the Voluntary Assessment Program 5, 2001

21-2001 availment of the Voluntary Assessment Program 13, 2001

22-2001 exercise of the power of the Commissioner of 2001
Internal Revenue to compromise taxes
RMO No. Creates new Alphanumeric Tax Codes of revenue October 8,

23-2001 sources for final withholding tax 2001
RMO No. Revises the regional allocation of the BIR collection October 9,
24-2001 goal for CY 2001 which was reduced from P408,058 2001
M to P388,058 M
RMO No. Clarifies the procedures on the receipt, processing, October 23,
25-2001 control, transmittal and collection of 2001
returned/dishonored checks received through
Accredited Agent Banks
RMO No. Amends the procedures in the review and reporting Ocotber 24,
26-2001 of tax fraud cases recommended for criminal 2001
prosecution
RMO No. Amends the policies and procedures for the October 25,
27-2001 processing and monitoring of Withholding Tax 2001
28-2001 reconciliation of collections and remittances of 2001
Authorized Agent Banks at the Revenue District
Office level
RMO No. Defines the new composition of the Inspection and November
29-2001 Acceptance Committee in the National Office 13, 2001
RMO No. Revises the policies, guidelines and procedures in the November
30-2001 processing of application for bank accreditation; 26, 2001
renewal of accreditation and disaccreditation of
Authorized Agent Banks (AABs); AABs merger/buy-
out; 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
RMO No. Prescribes the guidelines and procedures for the November
31-2001 remote printing of report (list of Accounts Receivable 29, 2001
cases) and other related A/R correspondences from
Makati Data Center/Revenue Data Centers to the
computerized RDOs
RMO No. Prescribes the guidelines on the monitoring of the December

32-2001 basis of properties transferred and shares of stock 5, 2001
received, as well as revises and updates the
requirements and conditions precedent to the non-
recognition of gain or loss in the said transactions,
among others
RMO No. Prescribes the new policies, guidelines and December

33-2001 procedures for the grant and revocation of access to 5, 2001
identified ITS users
RMO No. Prescribes the policies, guidelines and procedures in December

34-2001 the processing of request for conversion of Tax Credit 13, 2001
Certificate into cash refund
RMO No. Suspends the conduct of tax audit, examination, December

35-2001 investigation and/or verification of taxpayers' books 21, 2001
of accounts and records effective December 18, 2001
up to January 15, 2002
No. of
Subject Matter Date of Issue
Issuance
RMO No. 1- Prescribes the procedures for the processing of tax January 4,
2000 treaty relief applications 2000
RMO No. 2- Allocates the BIR collection goal of P397.227 Billion for January 6,
2000 CY 2000 2000
Prescribes the manner in preparing papers and
RMO No. 3- January 12,
correspondence for the signature of the Commissioner
2000 2000
of Internal Revenue
RMO No. 4- Suspends the conduct of tax audit, examination, January 20,
2000 investigation and/or verification 2000
RMO No. 5- Suspends the issuance of Letters of Authority or January 20,
2000 mission orders to audit and/ or investigate 2000
Prescribes the strategies and activities for the year-
RMO No. 6- February 29,
round dialogue with taxpayers and tax
2000 2000
information/education campaign of the Bureau
RMO No. 7- Prescribes the policies and guidelines in the generation March 20,
2000 of the annual top individual and corporate income 2000
taxpayers
Amends some provisions of RMO No. 84-99 relative to
RMO No. 8- March 22,
the Work Planning and Accomplishment Reporting
2000 2000
Process
Specifies the conditions for the zero-rating of sales of
RMO No. 9- goods, properties and services made by VAT-registered March 29,
2000 suppliers to BOI-registered manufacturers-exporters 2000
with 100% export sales
Revises RMO No. 59-99 relative to the policies and
RMO No. 10
procedures on the maintenance of various Integrated April 26, 2000
-2000
Tax System (ITS) Codes Tables
Prescribes the policies and procedures on the
RMO No. 11 resolution of multiple and identical Taxpayer
May 2, 2000
- 2000 Identification Numbers (TINs) of taxpayers belonging
to the same or different Revenue District Offices
Prescribes the policies and procedures in the conduct
of written qualifying examinations for Group
RMO No. 12
Supervisors (Assessment and Enforcement) who may April 27, 2000
- 2000
be assigned to the Large Taxpayers Service, the Excise
Taxpayers Service or the Enforcement Service
Prescribes the use of the Business Capability Release
Design Packets and Building an ITS-Ready Organization
RMO No. 13-
Manual as reference materials relative to the rollout of May 2, 2000
2000
different business capabilities and implementation of
ITS
RMO No. 14- Establishes relevant policies and guidelines for the
May 2, 2000
2000 implementation of the ITS Coaching Program
Creates, drops and renames the Alphanumeric Tax
RMO No. 15-
Codes (ATCs) of revenue sources for proper May 5, 2000
2000
classification of taxes
Prescribes the policies and procedures for the
RMO No. 16-
processing and monitoring of withholding tax May 12, 2000
2000
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
June 19, 2000
2000 of audit of large taxpayers for CY 2000
RMO No. 19- Prescribes the short-term Audit Program for Revenue
June 19, 2000
2000 District Offices
Prescribes the policies and raffle mechanics in the
RMO No. 20- August 1,
holding of the 2000 raffle promo "Humingi ng Resibo,
2000 2000
Milyun-Milyon Pa Rin ang Panalo"
Prescribes the policies and procedures in the
RMO No. 21- processing and approval of taxpayer's application for August 3,
2000 permit to adopt computerized accounting system and 2000
its components
RMO No. 22- Prescribes the policies, guidelines and procedures for August 3,
2000 the stop-filer capability rollout for computerized RDOs 2000
Prescribes the policies and guidelines in the
preparation and submission of reports required by the
2000 2000
Taxpayer Assistance Service
RMO No. 24- Prescribes the Year 2000 Audit Program for Revenue August 4,
2000 District Offices 2000
Creates a Task Force to gather information and
RMO No. 25- statistical data on certain industries for use of the August 4,
2000 Congressional Sub-Committee Hearing on Ways and 2000
Means in Aid of Legislation
RMO No. 26- of written qualifying examinations for Revenue Officers August 4,
2000 (Assessment and Enforcement) who may be assigned 2000
in the Makati Large Taxpayers District Office
Defines the new composition of the Committee on
Disposal of Specialized Accountable Forms in the
2000 2000
National Office
RMO No. 28- Creates a new Alphanumeric Tax Codes (ATCs) of August 17,
2000 revenue sources for proper classification of taxes 2000
Prescribes the policies and guidelines on the use and
maintenance of the BIR E-mail and Internet Browsing
2000 2000
facilities
RMO No. 30- Prescribes the Year 2000 Audit Program for Excise August 17,
2000 Taxpayers 2000
RMO No. 31- Prescribes the revised office codes for BIR offices and August 17,
2000 the guidelines for its proper use 2000
Prescribes the guidelines and procedures in the
receiving, retrieval, processing and storage of tax
2000 2000
returns in the Revenue District and Regional Offices
Establishes the policies and procedures in the
processing and issuance of ITS-Generated Assessment
Notice arising from return information discrepancy,
2000 2000
late filing of tax return or non-payment/underpayment
of tax
Extends the deadline for the filing of the Annual
Information Return (BIR Form 1703) covering the
2000 2000
taxable year 1999 from April 15 to October 31, 2000
Prescribes the policies and guidelines in classifying
Information Technology equipment as obsolete and/or
2000 2000
unserviceable
RMO No. 36- Prescribes an Office Audit Program in the Assessment August 30,
2000 Division of Regional Offices 2000
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
RMO No. 38- September
conversion of accounts receivable cases for the
2000 13, 2000
Integrated Tax System
Prescribes the policies and guidelines on data
purification of registration, return and payment
2000 13, 2000
information of top taxpayers
Prescribes the policies, guidelines and procedures on
the processing of Taxpayers' Record Update Phase II
2000 25, 2000
data for non-computerized Revenue District Offices
conversion of accounts receivable cases for the
2000 13, 2000
Prescribes the policies and procedures in the
RMO No. 42- intensification of collection/settlement of delinquent September
2000 accounts and disputed assessments through 26, 2000
compromise settlement
Prescribes the policies and guidelines to establish a
RMO No. 43- October 23,
credible and standardized Performance Evaluation
2000 2000
System for the BIR
Prescribes the policies and guidelines on the use of the
RMO No. 44- location, department and job codes tables for the October 23,
2000 Human Resource Management Information System 2000
and the Financial Management Information System
RMO No. 45- Prescribes the policies, guidelines and procedures October 23,
2000 governing the grant of study leave for BIR personnel 2000
Prescribes the audit policies and procedures in the
RMO No. 46- investigation of internal revenue tax liabilities of October 23,
2000 enterprises registered with the Philippine Export Zone 2000
Authority
RMO No. 47- Prescribes the guidelines and procedures in the October 23,
2000 implementation of the new staffing pattern under 2000
Executive Order No. 175
Prescribes the policies and procedures in the re-
classification of status of taxpayers who were
2000 2000
previously classified as large taxpayers
RMO No. 49- Prescribes the Year 2000 Audit Program for November 9,
2000 Enforcement Service 2000
Provides the policies and procedures in the posting of
RMO No. 50- November 17,
notice for the issuance of sales/commercial invoice
2000 2000
and/or official receipt by persons required by law
Prescribes the emergency measures to enhance
RMO No. 51- November 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 December 5,
2000 Revenue District Offices who exited the Stop Filer 2000
Capability
RMO No. 53- Extends the period of availment of the Compromise December 5,
2000 Settlement Program until December 31, 2000 2000
Prescribes the guidelines and procedures for the
RMO No. 54- conduct of surveillance on the business operations of December 6,
2000 any person, in order to establish a prima facie basis for 2000
the assessment of internal revenue tax liabilities
Defines the new composition of the Committee to
RMO No. 55- December 12,
Supervise the Printing of Specialized Accountable
2000 2000
Forms in the National Office
Amends the schedule of suggested compromise
RMO No. 56- penalties under RMO No. 1-90 relative to compliance December 26,
2000 requirements on the printing, possession, use and 2000
issuance of sales or commercial invoices
Prescribes the guidelines in the implementation of the
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
No. of
Subject Matter Date of Issue
Issuance
RMO No. 1- Prescribes the guidelines and procedures for the January 4,
99 transmittal to computerized Revenue District Offices of 1999
duplicate copies of all tax returns received by the
Revenue Data Centers
RMO No. 2- Prescribes the use of the numbered and reformatted January 4,
99 Access and Document Change Notice Request Forms 1999
implementation of TRU Phase I pre-upload validation
99 1999
at the Revenue District Offices
processing and monitoring of commercial and
99 1999
universal banks' tax liabilities
Directs users to log off unnecessary connections to the
RMO No. 5- Bureau's servers and requires all employees to take all January 12,
99 necessary precautions to ensure the security of logged 1999
on sessions
Establishes a training concept which will be the basis
for the training development and delivery system of
99 1999
the Bureau of Internal Revenue
Expands the coverage of audit by the Special Team on
RMO No. 7- Banks, Insurance and Financial Intermediaries to January 27,
99 include the audit of all pre-need companies for taxable 1999
year 1997 and unverified prior years
Prescribes the preparation and submission of the
Annual Procurement Program by all heads of offices
99 1999
and projects
Creates the Regional Audit Team (RIAT) which will
conduct audit and spot-check of cash and non-cash
accountabilities of Revenue Collection/Accountable
99 1999
Officers and other property accountabilities of revenue
personnel in the region
implementation of Revenue Regulations No. 2-99
RMO No. 10- relative to the availment of immunity from audit and February 18,
99 investigation of Income Tax, VAT and Percentage Tax 1999
returns filed for taxable year 1998 granted under the
ERAP Program
Suspends the conduct of all tax examinations and
RMO No. 11- verification of taxpayers' records and other February 18,
99 transactions effective March 1, 1999 until April 16, 1999
1999
RMO No. 12- preparation and submission of the monthly February 23,
99 Accomplishment Report relative to the 1999
implementation of the 1999 BIR Programs prescribed
in RMO No. 87-98
Prescribes the policies, guidelines and procedures for
the Payment Capability Rollout in the Revenue Data
99 1999
Centers
RMO No. 14- Prescribes a revised handbook on Alphanumeric Tax February 24,
99 Code (ATCs) of Revenue Sources 1999
RMO No. 15- Amends RMO No. 94-98 relative to the designated
March 1, 1999
99 signatories for the BIR Tax Computerization Project
Prescribes the guidelines and procedures on the
RMO No. 16-
processing of Summary Lists of Sales and Purchases in March 1, 1999
99
magnetic form
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. 18-
taxpayer dialogue and information/education March 4, 1999
99
campaign of the BIR
Amends RMO No. 11-99 regarding the coverage of
RMO No. 19-
exceptions from the suspension of tax examination of March 4, 1999
99
the BIR effective March 1, 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
acceptance of outsourced and in-house developed
99 1999
application systems
RMO No. 23- Prescribes the rules and procedures to be followed in March 15,
99 case of fire or other emergencies 1999
Amends the revised clearance forms endorsed in RMO
No. 35-98 (National Office, Regional Office and
99 1999
Revenue Data Center Clearances)
RMO No. 25- Revises the regional allocation of the BIR collection March 29,
99 goal for CY 1999 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 March 29,
99 of unserviceable property 1999
RMO No. 28- Prescribes the procedures in the acceptance of March 31,
99 property donations to the Bureau of Internal Revenue 1999
RMO No. 29- Defines the Bureau's publication goals and editorial
April 8, 1999
99 policies and guidelines
Prescribes the filing of information returns by non-
RMO No. 30-
resident citizens and Overseas Contract Workers who April 12, 1999
99
are exempt from tax
Amends RMO No. 18-97 relative to the designation of
RMO No. 31-
signing 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
April 20, 1999
99 Banks from New Payment Control System to Limited
Bank Data Entry/Electronic Data Transmission
Prescribes the guidelines and procedures in the use of
RMO No. 33-
pre-numbered Tax Verification Notices in lieu of Return April 22, 1999
99
Verification Orders
RMO No. 34-
acceptance and payment of Communication Support April 27, 1999
99
to Manage Change Project deliverables
Institutionalizes the raffle of sales invoices and receipts
RMO No. 35-
under the "Humingi ng Resibo, Milyun-milyong Panalo" April 27, 1999
99
raffle promo
Amends the guidelines and procedures in the issuance
RMO No. 36-
of Letters of Authority (LAs), approval of audit reports May 3, 1999
99
and issuance of Assessment Notices
Prescribes the procedures to be followed by non-ITS
RMO No. 37- Revenue District Offices in the monitoring of
May 3, 1999
99 submission of collection documents by Authorized
Agent Bank branches
Prescribes the policies, guidelines and procedures in
the use of electronic/computer-generated forms in the
RMO No. 38-
filing of tax/information returns, payment forms, May 4, 1999
99
declaration forms, certificates and attachments to BIR
forms
Amends RMO No. 31-99 relative to the signatories of
RMO No. 39-
checks drawn against Regional Bank Accounts May 12, 1999
99
maintained with Government Depositary Banks
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. 41-
the Civil Service Commission which expands the May 24, 1999
99
coverage of special leave privileges
Delegates the authority of the Commissioner of
Internal Revenue to verify or certify pleadings to be
RMO No. 42-
filed in court by the BIR to the Deputy Commissioner, May 24, 1999
99
Legal and Enforcement Group, in the absence of the
Commissioner
Delegates to the Assistant Commissioner, Collection
RMO No. 43-
Service the authority to sign ITS-generated Assessment June 3, 1999
99
Notices for large taxpayers
RMO No. 44-
mandatory return of adopted taxpayers to their home June 15, 1999
99
Revenue District Offices
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. 46-
that taxpayer information are incomplete/incorrect or June 22, 1999
99
cannot be found in the ITS database
RMO No. 47- Revises RMO No.29-99 relative to the preparation and
June 22, 1999
99 publication of the BIR Monitor
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
June 30, 1999
99 banks, insurance and other financial intermediaries
until September 30, 1999
RMO No. 51- Prescribes the guidelines and procedures for the
July 6, 1999
99 conduct of the 1999 Search for Model Employees
RMO No. 52- Amends and clarifies the procedures for the processing
July 9, 1999
99 of income tax returns and refundable tax returns
RMO No. 53- Amends RMO No. 6-95 relative to the implementation
July 9, 1999
99 of a three-shift working day
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. 55-
Excise Tax, as well as the raw materials and apparatus July 12, 1999
99
or mechanical contrivances specially used for the
manufacture thereof
Exempts the Special Teams under the Enforcement
Service from the mandatory reporting requirements
RMO No. 56-
and 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. 57-
Verification Notices and clarifies certain provisions July 14, 1999
99
relative to the cases to be issued TVNs, among others
Amends RMO No. 21-99 relative to the functions of the
RMO No. 58-
Makati Data Center and the devolved functions in July 14,1999
99
document processing for RDO Nos. 47,48,49 and 50
RMO No. 59-
the 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. 2-
July 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. 61-
transmittal of BIR Forms 1700 (Annual Income Tax July 19,1999
99
Return for Individuals Earning Purely Compensation)
Prescribes the procedures in the review and reporting
of cases; preparation, approval and release of pre-
RMO No. 62- assessment notices, assessment notices and demand
July 28,1999
99 letters; and the preparation of BIR Form No. 40, for all
cases under the Enforcement Service, including Special
Teams
Prescribes the adoption of arm's length bargaining
RMO No. 63- August
standard in the determination of taxable income on
99 13,1999
inter-company loans or advances
RMO No. 64- Prescribes the 1999 Audit Program on Large Taxpayers August
99 and Policy Cases 13,1999
Amends the slogan and the raffle mechanics for the
millennium draw of "Humingi ng Resibo, Milyun-
99 1999
Milyon ang Panalo"
RMO No. 66- Prescribes the guidelines and procedures on the August
99 issuance of Certificates Authorizing Registration (CARs) 23,1999
and reporting of real and personnel property
transactions
RMO No. 67- Prescribes the 1999 policies, guidelines and procedures August
99 in the audit of tax cases by Revenue District Offices 23,1999
Amends pertinent provisions of RMO No. 65-99
RMO No. 68- August
relative to the raffle promo "Humingi ng Resibo,
99 27,1999
Milyun-Milyon ang Panalo: Millenium Draw"
RMO No. 69- Establishes the policies and procedures in the August
99 generation of the Large Taxpayers Collection Report 30,1999
Amends and clarifies pertinent provisions of RMO NO.
RMO No 70- 33-99 regarding the issuance of Tax Verification August
99 Notices (TVNs), approval of corresponding reports of 30,1999
verification and reporting requirements, among others
RMO No. 71- Prescribes an Office Audit Program in the Assessment September
99 Division of Revenue Regional Offices 15, 1999
RMO No. 72- Prescribes the use of E-mail facility in the transmission September
99 of rollout related documents 15, 1999
RMO No. 73- Creates Alphanumeric Tax Codes of revenue sources September
99 for proper classification of taxes 20, 1999
administration of qualifying examination for Revenue
99 17, 1999
Officers' assignment to the Large Taxpayers Service
RMO No. 75- Delegates to the Regional Directors the authority to September
99 issue certain rulings with established precedents 27, 1999
RMO No. 76- Prescribes the policies and guidelines in the processing October 8,
99 of application for retirement of BIR employees 1999
RMO No. 77- administration of the qualifying examination for October 4,
99 Revenue Officers who will conduct the audit of excise 1999
taxpayers
Prescribes the policies, guidelines and procedures to
implement the "Go-Current" Policy for 1999 under the
99 1999
processing of Taxpayers' Record Update (TRU) Phase I
99 1999
data for non-computerized Revenue District Offices
RMO No. 80- administration of the qualifying examination for October 19,
99 revenue personnel who will be assigned at the Tax 1999
Fraud Division
RMO No. 81- Prescribes the guidelines on the issuance of VAT November 5,
99 Exemption Certificate to all qualified embassies and 1999
their personnel
RMO No. 82- Prescribes the policies and procedures in the issuance November 23,
99 of Taxpayer Identification Number 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
BIR Work Planning and Accomplishment Reporting
99 1999
Process for the Year 2000
RMO No. 85- Prescribes the policies and guidelines to ensure the December 3,
99 safety and security of computer equipment of the BIR 1999
Amends RMO No. 31-98 by defining the new
composition of the Committee on Disposal of
99 1999
Specialized Accountable Forms in the Regional Offices
RMO No. 87- Prescribes the guidelines in recommending No Appeal December 6,
99 from adverse court decisions 1999
monitoring and verification of government offices'
99 1999
compliance with the withholding tax requirements
RMO No. 89- Prescribes the use of the revised Letter of Authority December 10,
99 Register (BIR Form No. 1968) 1999
RMO No. 90- Revises the regional allocation of the BIR Collection December 10,
99 Goal for CY 1999 1999
Suspends all field operations of the Bureau of Internal
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

Subject Matter
Issuance
RMO No Amends RMO No. 27-97 by prescribing the Codes February 17,
10-1998 Tables for use in the implementation of the Integrated 1998
Tax System (ITS) on the Zonal Valuation Codes of
NOMIS
Digest
RMO No. Prescribes the audit policies and procedures in the February 17,
11-1998 audit of 1996 and 1997 Value-Added Tax returns 1998
Digest
RMO No. Prescribes the policies and procedures to implement February 17,
12-1998 the 1998 Audit Program 1998
Digest
RMO No. Prescribes the additional policies and operational February 18,
13-1998 guidelines for the implementation of the Taxpayer 1998
Record Update (TRU) for taxpayers earning pure
compensation income in non-ITS converted Revenue
District Offices
Digest
RMO No. Prescribes the policies and guidelines to implement RR February 19,
14-1998 No. 10-97 which designates government officials as 1998
withholding agents
Digest
RMO No. Prescribes the policies and guidelines to February 24,

15-1998 institutionalize the Management Committee 1998
(MANCOM)
Digest
RMO No. Prescribes the policies and guidelines on the grant of February 24,
16-1998 honoraria sourced from Tax Computerization Project 1998
(TCP) funds
Digest
RMO No. Prescribes the general policies in the allocation of February 24,
17-1998 audio-visual equipment which are part of the BIR-Tax 1998
Computerization Project funded by World Bank Loan
Digest
RMO No. Prescribes the guidelines and procedures in the February 25,
18-1998 institutionalization of all projects under OPERATIONS, 1998
MOST and SPIRIT created under RMO No. 3-96
Digest
19-1998 retrieval and processing of tax returns 1998
Digest
RMO No. Prescribes the policies and procedures for monitoring March 4,
20-1998 and evaluating the performance of BIR offices relative 1998
to the eight (8) BIR Institutional Performance
Measures
Digest
RMO No. Prescribes the interim procedures in the handling and March 5,
21-1998 processing of the 1998 tax returns 1998
Digest
RMO No. Prescribes the procedures in the preparation and March 6,

22-1998 monitoring of report on the number of registered 1998
taxpayers and stop- filers
Digest
RMO No. Amends RMO No. 50-97 by clarifying the process for March 6,
23-1998 the validation of the Enhancement Deliverables under 1998
the BIR Tax Computerization Project
Digest
RMO No. Amends RMO No. 24-94 by defining the new March 10,
24-1998 composition of the Inspection and Acceptance 1998
Committee in the National Office
Digest
RMO No. Defines the policies for the amendment/clarification March 13,
25-1998 of RMO No. 8-98 relative to the Corporate Stock 1998
Documentary Stamp Tax Program
Digest
RMO No. Prescribes the policies and procedures on the March 24,
26-1998 establishment of the inquiry handling facility for the 1998
BIR Web Page
Digest
RMO No. Prescribes the audit policies and procedures of the March 25,
27-1998 1998 Enforcement Audit Program 1998
Digest
RMO No. Amends RMO No. 3-98 by amending the April 1, 1998
28-1998 Alphanumeric Tax Codes on fringe benefits
Digest
RMO No. Specifies the scope and schedule of the second set of April 2, 1998
29-1998 Comprehensive Tax Reform Program enhancements
Digest
RMO No. Amends RMO No. 43-98 relative to the security April 7, 1998
30-1998 control measures in the Accountable Forms Division
Digest
RMO No. Amends RMO No. 21-84 by defining the new April 8, 1998
31-1998 composition of the Committee on Disposal of
Specialized Accountable Forms in the Regional Offices
Digest
RMO No. Prescribes the guidelines and procedures in the roll- April 16, 1998
32-1998 out of the Accountable Forms System (AFS) at the AFS
pilot and non-pilot sites
Digest
RMO No. Amends certain portions of RMO No. 18-98 which April 21, 1998
33-1998 pertains to the institutionalization of all projects
under OPERATION, MOST and SPIRIT
Digest
RMO No. Prescribes the guidelines and procedures to April 27, 1998
34-1998 standardize the encoding of taxpayer data
Digest
RMO No. Prescribes the policies, guidelines and procedures on April 29, 1998
35-1998 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. Amends RMO No. 17-98 relative to the allocation of April 29, 1998
36-1998 audio-visual equipment made to the Public
Information and Education Division
Digest
RMO No. Prescribes the guidelines and procedures in the April 30, 1998
37-1998 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. Amends RMO No.11-98 by extending the period for May 4, 1998
38-1998 the investigation of Value-Added Tax returns from 30
to 60 days
Digest
RMO No. Creates an Inspection and Acceptance Committee in May 18, 1998
39-1998 every Revenue Data Center
Digest
RMO No. Prescribes the guidelines and procedures in the May 18, 1998
40-1998 handling of Taxpayer Record Update validation and
upload of suspense records
Digest
RMO No. Specifies that only the Chief or Assistant Chief of the May 22 1998
41-1998 Division is authorized to sign the Requisition and Issue
Voucher (RIV-Gen. Form No. 3) in requesting
accountable forms
Digest
RMO No. Specifies that only the Chief or Assistant Chief of the May 28, 1998
42-1998 Division is authorized to sign the Requisition and Issue
Voucher (RIV-Gen. Form No. 3) in requesting
accountable forms
Digest
RMO No. Establishes the SPIRIT Mass Roll-Out Manual as the May 28, 1998
43-1998 reference document concerning guidelines and
procedures pertaining to the mass roll-out of the
Integrated Tax System at different BIR offices.
Digest
44-1998 security requirements of BIR in the technical
computing environment
Digest
RMO No. Prescribes the policies, guidelines and procedures on June 3, 1998
45-1998 the availment of compromise and/or abatement of tax
liabilities for assessment notices issued on or before
April 30,1998
Digest
RMO No. Amends RMO No.73-94 by revising the format and June 3, 1998
46-1998 procedures in the preparation of the "Report on
Drastic Changes in Collection Performance" (BIR Form
No. 1771)
Digest
RMO No. Prescribes the policies and guidelines on the use of June 4, 1998
47-1998 the Taxpayer Record Update (TRU) Manual
Digest
RMO No. Integrates all common procedural problems and June 10, 1998
48-1998 solutions during pilot rollouts
Digest
RMO No. Prescribes the policies and procedures on the Benefits June 16, 1998
49-1998 Realization Review of Enhancements under the BIR
Tax Computerization Project (TCP)
Digest
RMO No. Implements the updated Code of Conduct for BIR June 16, 1998
50-1998 officers and employees
Digest
RMO No. Prescribes the additional policies and guidelines June 24, 1998
51-1998 relative to the granting of honoraria from TCP funds
under RMO No. 16-98
Digest
RMO No. Prescribes the policies and procedures on the June 25, 1998
52-1998 selection of winners for the 1998 Model Office Awards
in the National and Regional Offices of the BIR
Digest
RMO No. Prescribes the documents required for submission by June 25, 1998
53-1998 a taxpayer upon audit of his tax liabilities
Digest
RMO No. Prescribes the registration requirements to be June 25, 1998

54-1998 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
RMO No. Identifies the various reports required to be submitted June 25, 1998
55-1998 to the Internal Affairs Service
Digest
RMO No. Amends RMO No. 22-98 relative to the preparation June 25, 1998
56-1998 and monitoring of report on the number of registered
taxpayers and stop-filers
Digest
RMO No. Prescribes the guidelines and procedures to ensure June 25, 1998
57-1998 the availability of BIR Forms during mass rollout of the
Integrated Tax System and Internal Administrative
System
Digest
RMO No. Prescribes the policies, guidelines and contest June 29, 1998
58-1998 mechanics for the Search for 1998 BIR Tax Wizards
Digest
RMO No. Suspends the tax audit of taxpayers until further July 6, 1998
59-1998 notice from the Commissioner
Digest
RMO No. Prescribes the policies and procedures for the conduct July 6, 1998
60-1998 of the annual search for Model Employee at the
National and Regional Office levels
Digest
RMO No. Prescribes the guidelines and procedures for the July 8, 1998
61-1998 conduct of joint and coordinated examination of
interrelated taxpayers covering all internal revenue
taxes for taxable year 1997 and uninvestigated prior
years
Digest
RMO No. Prescribes the guidelines in the submission of report July 13, 1998
62-1998 of all availments of compromise settlements pursuant
to RMO No. 45-98
Digest
RMO No. Prescribes the use of BIR Form No. 1601 (formerly July 13, 1998
63-1998 Form 1743W) in the remittance of taxes on fringe
benefits in computerized and non-computerized RDOs
Digest
RMO No. Prescribes the guidelines and instructions relative to July 14, 1998
64-1998 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
RMO No. Prescribes the policies and guidelines on the use of August 18,
65-1998 the Security and Access Kit and the Security and 1998
Access Technical Handbook
Digest
RMO No. Prescribes the policies and procedures for the August 25,
66-1998 processing and monitoring of tax payments due from 1998
insurance companies
Digest
RMO No. Amends RMO No. 27-97 by clarifying the process in August 28,
67-1998 the maintenance of Codes Tables and defining further 1998
the roles and responsibilities of concerned offices
Digest
RMO No. Prescribes the implementation of Oplan Accounts September 4,

68-1998 Receivable as well as specifies the composition, duties 1998
and functions of the Task Force created for that
purpose
Digest
RMO No. Prescribes the Implementation of interim measures in September 8,
69-1998 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. Amends RMO NO. 14-98 by identifying the September
70-1998 government officials designated as withholding agents 10, 1998
Digest
RMO No. Clarifies the delineation of functions between the September

71-1998 Enforcement Service and the Assessment Service 28, 1998
Digest
RMO No. Revises the format and procedures relative to the September
72-1998 preparation of the Monthly Report on the Registration 29, 1998
and Remittance of Withholding Taxes (BIR Form W-7)
and Accomplishment Report on Pre-Audited
Withholding Tax Returns (BIR Form W-8)
Digest
RMO No. Prescribes the procedures for the processing of claims September
73-1998 for value-added tax credit/refund by exempt/non- 30, 1998
VATregistered taxpayers in the computerized RDOs.
Digest
RMO No. Amends pertinent portions of RMO Nos. 69-98 and October 5,
74-1998 54-97 relative to the issuance of Authority to Print 1998
Sales Invoices and Receipts during systems non-
availability and the issuance of Audit Notice/Letter of
Authority
Digest
RMO No. Lifts the ban on the investigation of the top twenty October 6,
75-1998 (20) taxpayers in the Revenue District Offices 1998
Digest
RMO No. Designates officials authorized to sign Warrants of October 8,

76-1998 Distraint and Levy/Garnishment and the lifting of the 1998
Notice of the Tax Liens and cancellation of the Writ of
Garnishment and Authority to Cancel Assessment
Digest
RMO No. Prescribes the guidelines and procedures on the October 14,
77-1998 issuance and utilization of the Oil Firms' 1998
Reimbursement Certificate and Reimbursement
Certificate Tax Debit Memo
Digest
RMO No. Prescribes the guidelines relative to the issuance of October 15,
78-1998 medical certificate for leave purposes 1998
Digest
RMO No. Prescribes the policies and procedures for the October 16,
79-1998 monitoring of taxes arising from land transfer 1998
Digest
RMO No. Prescribes the policies and procedures on the November 9,

80-1998 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. Prescribes the policies and guidelines on the use and November
81-1998 maintenance of the BIR internet facilities 12, 1998
Digest
RMO No. Prescribes the policies, guidelines and procedures on November

82-1998 the availment of the three-day Centennial Leave by 17, 1998
revenue officials and employees
Digest
RMO No. Prescribes the policies and procedures for the November
83-1998 implementation of an Automated Database for 17, 1998
Documentary Stamps Metering Machine with
Encryption
Digest
RMO No. Prescribes the policies and mechanics for the raffle of November
84-1998 sales invoices and receipts under the "Humingi ng 18, 1998
Resibo, Manalo ng Libo-Libo, Part II" raffle promo
Digest
RMO No. Amends RMO NO. 21-94 by defining the new November
85-1998 composition of the Committee on Disposal of 13, 1998
Specialized Accountable Forms in the National Office
Digest
RMO No. Prescribes the policies relative to the payment of November

86-1998 national internal revenue taxes in the form of Tax 23, 1998
Credit Certificate
Digest
RMO No. Prescribes the policies and procedures for the December 7,
87-1998 preparation and submission of the 1999 Work Plan of 1998
Activities
Digest
RMO No. Delegates the authority of approving Certification by December 9,

88-1998 Procurement Officer on the unavailability of suitable 1998
substitutes of exclusively manufactured or distributed
supplies/materials
Digest
RMO No. Amends pertinent provisions relative to the raffle of December 9,
89-1998 sales invoices and receipts under the "Humingi ng 1998
Resibo, Manalo ng Libo-libo, Part 2" raffle promo
Digest
RMO No. Prescribes the payment of printing costs of BIR labels December 11,
90-1998 for wines, spirits and other alcohol products being 1998
charged by the authorized printer
Digest
RMO No. Suspends all field operations of the BIR relative to December 11,
91-1998 examination and clarification of taxpayers record and 1998
other transactions effective December 16,1998 until
January 11,1999
Digest
RMO No. Implements the policies, guidelines and Integrated Tax December 14,
92-1998 System (ITS) transition procedures for the 1998
implementation of Revenue Regulation No. 8-98
Digest
RMO No. Prescribes the guidelines and the December 14,

93-1998 feedback/monitoring mechanism for the 1998
establishment of Taxpayers Service Counter in
frontline offices of the BIR
Digest
RMO No. Amends certain portions of RMO No. 16-97, RMO No. December 15,
94-1998 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. Sets the revenue target of the BIR for CY 1999 December 17,
95-1998 Digest 1998
RMO No. Delegates the authority to sign contractual December 18,

96-1998 appointments for the Information Systems Group to 1998
the designated Officer-in-Charge of the Information
Systems Group
Digest
RMO No. Extends up to June 30,1999 RSO NOS. 673-98 and 697- December 21,
97-1998 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. Prescribes the guidelines and procedures for the December 23,
98-1998 acceptance and payment of deliverables under the 1998
BIR-Development Academy of the Philippines (DAP)
Change Management Assistance Program (CMAP)
Digest
RMO No. Prescribes the procedures for the filing of excise tax December 29,
99-1998 returns and payment of excise taxes on petroleum 1998
products, including the use of Reimbursement
Certificates-Tax Debit Memo in the payment of said
taxes
Digest
RMO No.1- Sets the revenue target of the BIR for CY 1998 January 21,
1998 Digest 1998
RMO No.2- Prescribes the policies and guidelines to intensify the January 21,
1998 collection/settlement of delinquent accounts under 1998
RA No. 8424
Digest
RMO No.3- Creates new categories of Alphanumeric Tax Codes February 4,

1998 (ATCs) to facilitate the identification and monitoring 1998
of certain revenue sources subject to final withholding
Digest
RMO No.4- Indicates the authorized signatories of checks, February 5,

1998 documents and papers on financial and administrative 1998
matters
Digest
RMO No.5- Prescribes the policies and procedures relative to the February 6,
1998 screening, selection and grant of scholarships under 1998
the Masteral Degree in Tax Management Program of
the University of the Philippines in the Visayas
Digest
RMO No.6- Prescribes the policies and procedures for the internal February 10,
1998 recruitment of personnel for the Revenue Data 1998
Centers
Digest
RMO No.7- Prescribes the policies, guidelines and procedures to February 11,
1998 implement the Trainer Assignment Program for the 1998
mass rollout of the Integrated Tax System
Digest
RMO No.8- Prescribes the policies and procedures to implement February 13,
1998 the Corporate Stock and Documentary Stamp Tax 1998
Program
Digest
RMO No.9- Revises RMO No. 20-97 by prescribing additional February 16,
1998 policies, guidelines and procedures for the grant and 1998
revocation of access to identified users
Digest

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2012 Revenue Memorandum Orders

No. of Date of Issue

RMO No. 2- Streamlines the reportorial requirements of the February 14,

2011 Revenue Memorandum Orders

No. of Date of Issue

RMO No. 2- Amends certain provisions of RMO No. 71-2010 January 7,

RMO No. 8- Prescribes the guidelines and procedures on February 25,

RMO No. Prescribes the reportorial requirements of the March 11,

RMO No. Streamlines the reportorial requirements of the June 6, 2011

RMO No. Prescribes the guidelines in the preparation of September 8,

RMO No. Prescribes the reportorial requirements of the September

RMO No. Re-classifies the Revenue District Offices (RDOs) September

RMO No. Prescribes the guidelines and procedures in the October 6,

RMO No. Consolidates and enhances the guidelines and November

2010 Revenue Memorandum Orders

No. of Date of Issue

RMO No. 2- Amends certain provisions of RMO No. 4-2007, as January 8,

RMO No. Prescribes the policies and guidelines relative February 2,

RMO No. Prescribes the policies and guidelines on the February 2,

RMO No. Prescribes the reportorial requirements for the CY February 4,

RMO No. Prescribes the policies and guidelines in determining February 5,

RMO No. Amends certain provisions of RMO No. 15-2010 March 9,

RMO No. Prescribes the guidelines on the issuance, March 15,

RMO No. Authorizes other Revenue Officers to conduct June 2, 2010

RMO No. Reiterates the implementation of RMO No. 11-2001 September 3,

RMO No. Prescribes the policies and procedures in the September

2009 Revenue Memorandum Orders

No. of Date of Issue

RMO No. Creates the BIR Audit Committee June 9, 2009

RMO No. Adjusts the reimbursable transportation allowance of September

RMO No. Prescribes the policies in the conduct of the September

Digest | Full Text | Annex A | Annex B

RMO No. Prescribes the guidelines and procedures relative to November

RMO No. Prescribes the guidelines and procedures relative to November

RMO No. Prescribes the implementing guidelines on the December 23,

2008 Revenue Memorandum Orders

Digest | Full text | Annex A

RMO No. Further amends RMO No. 17-2008, as amended by September

2007 Revenue Memorandum Orders

No. of Date of Issue

RMO No. 6- Designates authorized signatories to documents April 18, 2007

RMO No. Provides supplemental policies on the 2007 Audit September 3,

RMO No. Prescribes the guidelines and procedures in the September

RMO No. Directs certain revenue officials to intensify the October 1,

2006 Revenue Memorandum Orders

No. of Date of Issue

RMO No. Prescribes the policies and procedures in monitoring August 2,

RMO No. Amends certain Sections of RMO No. 35-2002 by September 5,

RMO No. Prescribes the accomplishment/signing of the User October 25,

2005 Revenue Memorandum Orders

No. of Date of Issue

RMO No. Prescribes the guidelines and procedures in the September

RMO No. Prescribes the guidelines and procedures in resolving November

2004 Revenue Memorandum Orders

No. of Date of Issue

RMO No. 4- Defines the guidelines relating to registration of February 2,

RMO No. 7- Specifies the details of the Centennial Taxpayers March 1,