The LawPhil Project - Arellano Law Foundation
_ BIR Memorandum Orders

NUMBER OF ISSUANCESSUBJECT MATTER
RMO No. 5-2004
February 4, 2004
Prescribes the guidelines and procedures in the implementation of RR No. 29-2003 relative to the advance payment of Value-Added Tax on the sale of flour.
| Annex A|
RMO No. 4-2004
February 2, 2004
Defines the guidelines relating to registration of agricultural suppliers as marginal income earners and their exemption from the 1% Creditable Withholding Tax on payments made by hotels, restaurants, resorts, caterers, food processors, canneries, supermarkets, livestock, poultry, fish and marine product dealers, hardwares, factories, furniture shops and all other establishment.
| Annex A |
RMO No. 3-2004
February 2, 2004
Creates and modifies the Alphanumeric Tax Code of selected revenue sources subject to Withholding Taxes.
RMO No. 2-2004
January 22, 2004
| Annex A | Annex B |
RMO No. 1-2004
Prescribes the policies, guidelines and procedures in the cancellation/transfer of registration data or effecting an end date on the tax and/or form types of taxpayers under the jurisdiction of the Large Taxpayers Service.
| Annex A | Annex B | Annex C | Annex D-E | Annex F | Annex G | Annex H | Annex I |
RMO No. 44-2003
December
Prescribes the submission thru e-mail of priority reports required by the offices under Operations Group from regional and district offices.
| Annex A | Annex B | Annex C |
RMO No. 43-2003
November 28, 2003
Amends RMO No. 29-2003 relative to the mechanics of the BIR Text Raffle Promo: "Bayan, I-Txt ang Resibo" - Part II.
RMO No. 42-2003
November 21, 2003
Prescribes additional guidelines on the assessment of national internal revenue taxes covered by Letter Notices issued under the RELIEF system.
| Annex A | Annex B | Annex C | Annex C2 | Annex C backpage |
RMO No. 41-2003
November 21, 2003
Defines the new composition of the Inspection and Acceptance Committee in the National Office.
RMO No. 40-2003
November 21, 2003
Amends the policies and guidelines in the use and payment of official cellular phones.
RMO No. 39-2003
November 18, 2003
Prescribes the guidelines on the processing of utilization of DOF-issued Tax Credit Certificates as well as the counter-measures for detection of fraud.
RMO No. 38-2003
November 17, 2003
Prescribes the uniform guidelines and procedures in the processing of various permits for Excise Tax purposes.
| Annex A | Annex A Backpage | Annex B | Annex C | Annex D | Annex E | Annex F | Annex G| Annex G1 | Annex H | Annex H1 | Annex I | Annex J | Annex K | Annex L | Annex M |
RMO No. 37-2003
November 11, 2003
Prescribes the policies, guidelines and procedures for the grant of local and foreign scholarship and foreign-assisted trainings.
RMO No. 36-2003
November 11, 2003
Creates Alphanumeric Tax Codes per BIR Form No. 0611-A
RMO No. 35-2003
November 10, 2003
Amends RMO No.34-2001 relative to the signatory to Box A of the Disbursement Voucher on cash conversion of Tax Credit Certificates jointly issued by the DOF One-Stop-Shop and the BIR.
RMO No. 34-2003
October 9, 2003
Creates, modifies and drops Alphanumeric Tax Codes of selected revenue sources subject to Withholding Tax
RMO No. 33-2003
October 9, 2003
Modifies the Alphanumeric Tax Codes for Documentary Stamp Taxes relative to One-Time Transactions (ONETT).
RMO No. 32-2003
October 9, 2003
Amends RMO No. 4-2002 relative to the implementation of the Taxpayer Account Management Program for Operations.
RMO No. 31-2003
October 7, 2003
Prescribes the guidelines and procedures for the implementation of the Modified Tax Compliance Verification Drive.
RMO No. 30-2003
October 1, 2003
Prescribes the guidelines and procedures in the extraction, analysis, disclosure/dissemination, utilization, and monitoring of RELIEF data for audit and enforcement purposes.
RMO No. 29-2003
September 24, 2003
Prescribes the policies and mechanics for the conduct of the BIR Text Raffle Promo: "Bayan, I-txt ang Resibo"- PART II
RMO No. 28-2003
September 19, 2003
Amends Revenue Memorandum Order No. 16-2003 relative to the conduct of the BIR Text Raffle Promo: Bayan, I-txt ang Resibo"
RMO No. 27-2003
September 16, 2003
Prescribes the policies and guidelines on the use of Official Cellular Phone
RMO No. 26-2003
September 12, 2003
Prescribes the policies and procedures for the "on-call" repair and maintenance of defective IT equipment.
RMO No. 25-2003
August 27, 2003
Prescribes the policies and guidelines on the selection of candidates for promotion
RMO No. 24-2003
July 28, 2003
Prescribes the revised guidelines and procedures for testing and acceptance of in-house developed and outsourced application systems
RMO No. 23-2003
June 23, 2003
Prescribes the guidelines on revalidation and conveyance of Tax Credit Certificates
RMO No. 22-2003
June 19, 2003
Gives warning on the use of a spurious Tax Credit Certificate
RMO No. 21-2003
June 2, 2003
Amends the effectivity of implementation of the policies and procedures relative to One-Time Transactions to take effect starting July 1, 2003
RMO No. 20-2003
June 4, 2003
Prescribes the allocation of the BIR Collection Goal for CY 2003 among the implementing offices
| Table 1 | Table 2 | Table 3 | Table 4 | Table 5 | Table 6 | Table 7 | Table 8 | Table 9 |
RMO No. 19-2003
May 29, 2003
Prescribes the guidelines in the verification of receipts submitted as entries in the 2003 BIR Text Raffle Promo "BAYAN, I-TXT ANG RESIBO."
RMO No. 18-2003
May 23, 2003
Prescribes the revised Access Request Forms
| Annex A | Annex B | Annex C | Annex D |
RMO No. 17-2003
May 22, 2003
Amends the policies and guidelines for the implementation of the "No Smoking Rule" within BIR premises
RMO No. 16-2003
May 21, 2003
Prescribes the policies and mechanics for the conduct of the 2003 BIR Text Raffle Promo: Bayan, I-txt ang Resibo"
RMO No. 15-2003
May 15, 2003
Prescribes the policies, guidelines and procedures in the processing and monitoring of One-Time Transactions and the issuance of Certificates Authorizing Registration for property transfer transactions subject to Capital Gains Tax, Expanded Withholding Tax, Donor's Tax, Estate Tax and other taxes including Documentary Stamp Tax
| Annex A | Annex A1 | Annex A2 | Annex A3 | Annex A4 | Annex A5 | Annex A6 | Annex A6.1 | Annex A7 | Annex A8 | Annex B | Annex B1 | Annex B2 | Annex B3 | Annex B4 | Annex C | Annex D | Annex E | Annex F | Annex G | Annex H | Annex I | Annex J | Annex K | Annex L.1 pp1 | Annex L.1 pp2 | Annex L.1 pp3 | Annex L.1 pp4 | Annex L.1 pp5 | Annex L pp1 | Annex L pp2 | Annex L pp3 | Annex L pp4 | Annex M | Annex N | Annex O |
RMO No. 14-2003
April 30, 2003
Prescribes the policies and procedures in the implementation of Taxpayer Account Management Program for non-computerized Revenue District Offices
RMO No. 13-2003
April 28, 2003
Allows establishments found without duly authorized receipts/invoices or cash register machines/point of sale machines or similar devices to operate provisionally through the use of BIR Printed Receipts/Invoices
| Annex A |
RMO No. 12-2003
April 24, 2003
Creates the Alphanumeric Tax Codes (ATC) of selected revenue sources subject to Value Added Tax per Revenue Regulations No. 1-2003, Revenue Memorandum Circular No. 6-2003 and Unnumbered Revenue Regulations
RMO No. 11-2003
April 2, 2003
Designates the signatories relative to the BIR Revenue Mobilization Enhancement Program
RMO No. 10-2003
April 2, 2003
Automatically designates personnel next-in-rank in certain positions as Officer-in-Charge
RMO No. 9-2003
April 2, 2003
Authorizes the Chief, Legal Division of Regional Offices to issue and sign Subpoena Duces Tecum
RMO No. 8-2003
April 1, 2003
Identifies government officials designated as withholding agents personally responsible for the correct withholding and timely remittance of tax | Annex |
RMO No. 7-2003
March 18, 2003
Prescribes the composition of the Regional Selection Board
RMO No. 6-2003
March 13, 2003
Prescribes the guidelines and procedures on the establishment of current net retail prices of new brands of cigarettes and alcohol products
| Annex A1 | Annex A2 | Annex A3 | Annex A4 |
RMO No. 5-2003
March 13, 2003
Prescribes the policies and guidelines on the transfer of revenue personnel for humanitarian reasons
RMO No. 4-2003
March 11, 2003
Prescribes the guidelines and procedures on the processing of Quarterly Summary List of Sales and Purchases and the imposition of penalties thereof
| Annex C | Annex A8 | Annex A5 | Annex B | Annex D1 | Annex A9 | Annex List | Annex A10 | Annex E | Annex A1 to A7 | Annex D | Annex B1 | Annex A2
RMO No. 3-2003
February 26, 2003
Prescribes the guidelines and procedures in the conduct of inventory taking/stocktaking and verification of inventories covering taxable year 2002 by the Large Taxpayers Audit and Investigation Division (LTAID) I, LTAID II, Large Taxpayers District Office (LTDO)-Makati, LTDO-Cebu and Revenue District Offices
| Annex A | Annex B | Annex C | Annex D | Annex F | Annex K |
RMO No. 2-2003
February 11, 2003
Prescribes the revised guidelines in the approval and issuance of Certificates of Qualification for Voluntary Assesment Program (VAP) availments of taxpayers where no returns have been previously filed
RMO No. 1-2003
January 17, 2003
Creates the Alphanumeric Tax Codes (ATC) of selected revenue sources subject to Expanded Withholding Tax per RR No. 14-2002
RMO No. 36-2002
December 4, 2002
Extraction/Salvaging of Reusable Parts of Obsolete/Unserviceable Information Technology (IT) Equipment
| Annex A | Annex C | Annex D | Annex E | Annex F |
RMO No. 35-2002
October 28, 2002
Prescribing the Guidelines and Procedures in the Processing and Issuance of AUTHORITY TO RELEASE IMPORTED GOODS (ATRIG) for Excise and Value-Added Tax Purposes
RMO No. 34-2002
December 9, 2002
Creates Alphanumeric Tax Codes  (ATC) on taxes collected through the Voluntary Assessment and Abatement Program (VAAP) per Revenue Regulations No. 17 - 2002
RMO No. 33-2002
November 29, 2002
Prescribes the policies, guidelines and procedures relative to the sale/disposal of acquired/forfeited real properties transferred in the name of the Republic of the Philippines
| Annex A | Annex E | Annex GFCBD | Annex H | Annex J | Annex K | Annex L | Memo |
RMO No. 32-2002
November 26, 2002
Prescribes additional guidelines and procedures in the implementation of the expanded Voluntary Assessment and Abatement Program
RMO No. 31-2002
November 26, 2002
Prescribes the policies, guidelines and procedures in the institution of closure proceedings and the filing of criminal action against taxpayers who have not responded to the Letter Notices sent by BIR under the RELIEF System
RMO No. 30-2002
November 4, 2002
Authorizes the use of BIR Form No. 1928 -Application for Relief From Double Taxation (Gains from Sale or Transfer of Shares of Stock in Philippine Corporation) for processing of tax treaty relief applications involving gains from sale or transfer of shares of stocks in a Philippine corporation including gains from sale or transfer of unit of participation in a Philippine partnership
| Form 1928 |
RMO No. 29-2002
October 28, 2002
Prescribes the revised procedures in the processing and approval of applications for permit to adopt Computerized Accounting System (CAS) or components thereof amending RMO 21-2002
| Annex A | Annex B | Annex C | Annex J |
RMO No. 28-2002
October 21, 2002
Prescribes the modified guidelines and procedures in processing application and issuance of Authority to Print (ATP) Receipts, Sales or Commercial Invoices
| Annex A | Annex B | Annex C |
RMO No. 27-2002
October 14, 2002
Prescribes the administrative disciplinary rules on sexual harassment cases in the Bureau of Internal Revenue
| Main | Title | Table of Contents |
RMO No. 26-2002
October 9, 2002
Prescribes the revised allocation of the BIR Collection Goal for CY 2002
| Table 1 | Table 2 | Table 3 | Table 4 | Table 5 | Table 6 | Table 7 | Table 8 | Table 9 |
RMO No. 25-2002
October 1, 2002
Deletes and creates Alphanumeric Tax Codes (ATC) of revenue sources for proper classification of taxes
RMO No. 24-2002
October 1, 2002
Creates Alphanumeric Tax Codes (ATC) on taxes collected through the Voluntary Assessment and Abatement Program (VAAP)
RMO No. 23-2002
October 1, 2002
Prescribes the guidelines and procedures in the implementation of the Voluntary Assessment and Abatement Program (VAAP) of the BIR, pursuant to the provisions of RR No. 12-2002
| Annex A | Annex B |
RMO No. 22-2002
September 2, 2002
Prescribes the manner by which all papers and correspondence for signature by the newly-appointed Commissioner of Internal Revenue shall be prepared
RMO No. 21-2002
August 22, 2002
Prescribes the manner by which all papers and correspondence for signature by the Acting Commissioner of Internal Revenue shall be prepared
RMO No. 20-2002
July 29, 2002
Amends pertinent provisions of Revenue Memorandum Order No. 57-2000 relative to the confrontational requirements, execution and enforcement of Closure Orders as well as the duration and the lifting thereof
| Annex |
RMO No. 19-2002
July 22, 2002
Amends paragraph III (G), (I) and (J) and paragraph IV (B)(4.1) of RMO No. 5-2002 implementing Revenue Regulations No. 9-2001, as amended, prescribing the guidelines and procedures in the adoption of Electronic Filing and Payment System (EFPS)
RMO No. 18-2002
July 22, 2002
Prescribes the policies, guidelines and procedures in identifying and handling valid or actual stop-filer cases
RMO No. 17-2002
July 2, 2002
Prescribes the modified guidelines for implementing Revenue Regulations No. 18-2001 on the procedure in filing the application and joint certification pursuant to Section 40(C)(2) of the Tax Code of 1997, as implemented by Revenue Regulations No. 18-2001, designating the venue for the payment of processing fee, and providing the guidelines for the issuance of a preliminary-letter ruling in certain requests for ruling
RMO No. 16-2002
June 27, 2002
Prescribes the policies and procedures of investigation of internal revenue tax liabilities of Local Government Units for Year 2001 and the 1st and 2nd Quarters of Calendar Year 2002
| Annex |
RMO No. 15-2002
June 7, 2002
Prescribes the creation of Alphanumeric Tax Code (ATC) of Revenue Sources For Proper Classification of Taxes
RMO No. 14-2002
May 20, 2002
Prescribes the policies and guidelines in implementing 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.
| Annex B |
RMO No. 13-2002
May 16, 2002
Prescribes the policies, guidelines and procedures in the audit/investigation of Year 2000 tax returns of taxpayers under the jurisdiction of the Regional Office
| Annex A | Annex B | Annex C |
RMO No. 12-2002
May 15, 2002
Lifts the suspension on the issuance of Letter/s of Authority in the Special Investigation Divisions of the Regional Offices
RMO No. 11-2002
May 10, 2002
Prescribes the allocation of the BIR Collection Goal for CY 2002
| Annex 5 | Annex 6 | Annex 7 | Annex 8 | Annex 9 |
RMO No. 10-2002
May 8, 2002
Prescribes the guidelines and procedures on the issuance of cardboard Taxpayer Identification Number (TIN) card
| Annex A | Annex B | Annex C | Annex D | Annex E | Annex F |
RMO No. 9-2002
May 6, 2002
Renames Alphanumeric Tax Codes (ATC) of Revenue Sources for Proper Classification of Taxes
RMO No. 8-2002
April 25, 2002
Prescribes the "No Smoking" rule within BIR office premises and the imposition of sanctions for violation of the rule
RMO No. 7-2002
April 24, 2002
Prescribes the revised office codes pursuant to Executive Order No. 306
RMO No. 6-2002
April 24, 2002
Prescribes the administrative sanctions for non-attendance at the weekly flag ceremony
RMO No. 5-2002
April 15, 2002
Prescribes the guidelines and procedures in the adoption of Electronic Filing and Payment System (EFPS)
| Annex A | Annex B |
RMO No. 4-2002
April 4, 2002
Prescribes the policies, guidelines and procedures in the implementation of Taxpayer Account Management Program (TAMP), amending further certain provisions of RMO 22-2000, as amended by RMO 12-2001, affecting the Returns Compliance System (RCS) and the Total Registration Database Clean-up under the ITS Sustainability for Operations Project
| Annex A | Annex B | Annex C | Annex C1 | Annex D |
RMO No. 3-2002
March 19, 2002
Amends RMO No. 27-2002 by defining the new composition of the Committee on Disposal of Accountable Forms in the National Office
RMO No. 2-2002
February 19, 2002
Renames the Alphanumeric Tax Codes of certain revenue sources for proper classification of taxes
RMO No. 1-2002
February 18, 2002
Renames and creates the Alphanumeric Tax Codes of Withholding, Value-Added and Percentage Taxes
RMO No. 35-2001
December 21, 2001
Suspends the conduct of tax audit, examination, investigation and/or verification of taxpayers' books of accounts and records effective December 18, 2001 up to January 15, 2002
RMO No. 34-2001
December 13, 2001
Prescribes the policies, guidelines and procedures in the processing of request for conversion of Tax Credit Certificate into cash refund
RMO No. 33-2001
December 5, 2001
Prescribes the new policies, guidelines and procedures for the grant and revocation of access to identified ITS users
RMO No. 32-2001
December 5, 2001
Prescribes the guidelines on the monitoring of the basis of properties transferred and shares of stock received, as well as revises and updates the requirements and conditions precedent to the non-recognition of gain or loss in the said transactions, among others
RMO No. 31-2001
November 29, 2001
Prescribes the guidelines and procedures for the remote printing of report (list of Accounts Receivable cases) and other related A/R correspondences from Makati Data Center/Revenue Data Centers to the computerized RDOs
RMO No. 30-2001
November 26, 2001
Revises the policies, guidelines and procedures in the processing of application for bank accreditation; renewal of accreditation and disaccreditation of Authorized Agent Banks (AABs); AABs merger/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. 29-2001
November 13, 2001
Defines the new composition of the Inspection and Acceptance Committee in the National Office
RMO No. 28-2001
October 26, 2001
Prescribes the guidelines and procedures in the reconciliation of collections and remittances of Authorized Agent Banks at the Revenue District Office level
RMO No. 27-2001
October 25, 2001
Amends the policies and procedures for the processing and monitoring of Withholding Tax payments from National Government Agencies
RMO No. 26-2001
October 24, 2001
Amends the procedures in the review and reporting of tax fraud cases recommended for criminal prosecution
RMO No. 25-2001
October 23, 2001
Clarifies the procedures on the receipt, processing, control, transmittal and collection of returned/dishonored checks received through Accredited Agent Banks
RMO No. 24-2001
October 9, 2001
Revises the regional allocation of the BIR collection goal for CY 2001 which was reduced from P408,058 M to P388,058 M
RMO No. 23-2001
October 8, 2001
Creates new Alphanumeric Tax Codes of revenue sources for final withholding tax
RMO No. 22-2001
October 5, 2001
Prescribes the guidelines and procedures in the exercise of the power of the Commissioner of Internal Revenue to compromise taxes
RMO No. 21-2001
September 13, 2001
Prescribes the guidelines and procedures in the availment of the Voluntary Assessment Program
RMO No. 20-2001
September 5, 2001
Creates new Alphanumeric Tax Code on taxes collected through the Voluntary Assessment Program
RMO No. 19-2001
August 30, 2001
Renames the Alphanumeric Tax Codes for PEZA registered enterprises
RMO No. 18-2001
July 19, 2001
Renames the Alphanumeric Tax Codes (ATCs) for Percentage Tax on winnings and prizes withheld by race track operators
RMO No. 17-2001
July 19, 2001
Creates new Alphanumeric Tax Codes (ATCs) for marginal income earners and for other income earnings not otherwise classified as compensation or business income or income derived from the practice of profession
RMO No. 16-2001
July 19, 2001
Extends until December 31, 2002 the use of the Alphanumeric Tax Codes (ATCs) created pursuant to RMO No. 28-2000 for certain taxes due from the services of stock, real estate, commercial and immigration brokers
RMO No. 15-2001
July 19, 2001
Prescribes the policies, guidelines and procedures in the use of on-line electronic Documentary Stamp Tax (DST) metering machine
RMO No. 14-2001
July 11, 2001
Prescribes the guidelines and procedures in maintaining the records of accountabilities of revenue officers and employees on issued and transferred furniture, equipment, vehicle and other semi-expendable properties
RMO No. 13-2001
May 31, 2001
Prescribes the revised guidelines and procedures for the issuance of Tax Verification Notices (TVNs), Tax Clearance Certificates (TCLs) and Certificates Authorizing Registration (CARs) in Revenue District Offices (RDOs)
RMO No. 12-2001
May 30, 2001
Amends certain provisions of RMO No. 22-2000 which prescribes the policies, guidelines and procedures for the rollout of the Stop-Filer Capability in computerized Revenue District Offices (RDOs)
RMO No. 11-2001
May 23, 2001
Prescribes the policies and procedures for the decentralized issuance of clearance to Accountable Officers (AOs) in the Regional Offices
RMO No.10-2001
April 27, 2001
Suspends temporarily the conduct of tax audit, examination, investigation and/or verification of taxpayer's book of accounts, records and other transactions.
RMO No. 9-2001
March 30, 2001
Allocates the P 408.058 Billion BIR Collection Goal for CY 2001
RMO No. 8-2001
March 23, 2001
Creates and renames the Alphanumeric Tax Codes (ATCs) for the Final Withholding Tax on Fringe Benefits
RMO No. 7-2001
March 16, 2001
Amends RMO No. 31-99 relative to the signatories of checks drawn against regional bank accounts.
RMO No. 6-2001
February 20, 2001
Prescribes the policies and procedures in the establishment of the BIR Revenue Records Center and the adoption of a Records Management Program
RMO No. 5-2001
February 16, 2001
Prescribes the policies and procedures in the receipt, transmittal and processing of the Alphabetical List of Employees/Income Payees as an attachment to the Annual Information Return
RMO No. 4-2001
February 13, 2001
Prescribes the manner by which all papers and correspondence for signature of the Commissioner of Internal Revenue Rene G. Bañez will be prepared
RMO No. 3-2001
February 1, 2001
Prescribes the policies and procedures relative to the BIR Work Planning and Accomplishment Reporting Process for CY 2001
RMO No. 2-2001
January 18, 2001
Defines and delineates the different functions and processes of the National Office Management Information Systems (NOMIS)-Management Reporting through Executive Information System (EIS) capability
RMO No. 1-2001
January 5, 2001
Prescribes the policies and procedures on the remote printing of 1209 Report at the computerized Revenue District Offices, Regional Offices and Revenue Accounting Division
RMO No. 58-2000
December 27, 2000
Prescribes the policies and procedures for the grant of permission to travel abroad to BIR personnel
RMO No. 57-2000
December 26, 2000
Prescribes the guidelines in the implementation of the administrative sanction of suspension and temporary closure of business
RMO No. 56-2000
December 26, 2000
Amends the schedule of suggested compromise penalties under RMO No. 1-90 relative to compliance requirements on the printing, possession, use and issuance of sales or commercial invoices
RMO No. 55-2000
December 12, 2000
Defines the new composition of the Committee to Supervise the Printing of Specialized Accountable Forms in the National Office
RMO No. 54-2000
December 6, 2000
Prescribes the guidelines and procedures for the conduct of surveillance on the business operations of any person, in order to establish a prima facie basis for the assessment of internal revenue tax liabilities
RMO No. 53-2000
December 5, 2000
Extends the period of availment of the Compromise Settlement Program until December 31, 2000
RMO No. 52-2000
December 5, 2000
Prescribes the policies and procedures to implement the Stop-Filer Case Management for computerized Revenue District Offices who exited the Stop Filer Capability
RMO No. 51-2000
November 28, 2000
Prescribes the emergency measures to enhance collection of taxes and meet the collection goal for the Year 2000
RMO No. 50-2000
November 17, 2000
Provides the policies and procedures in the posting of notice for the issuance of sales/commercial invoice and/or official receipt by persons required by law
RMO No. 49-2000
November 9, 2000
Prescribes the Year 2000 Audit Program for Enforcement Service
RMO No. 48-2000
October 26, 2000
Prescribes the policies and procedures in the re-classification of status of taxpayers who were previously classified as large taxpayers
RMO No. 47-2000
October 23, 2000
Prescribes the guidelines and procedures in the implementation of the new staffing pattern under Executive Order No. 175
RMO No. 46-2000
October 23, 2000
Prescribes the audit policies and procedures in the investigation of internal revenue tax liabilities of enterprises registered with the Philippine Export Zone Authority
RMO No. 45-2000
October 23, 2000
Prescribes the policies, guidelines and procedures governing the grant of study leave for BIR personnel
RMO No. 44-2000
October 23, 2000
Prescribes the policies and guidelines on the use of the location, department and job codes tables for the Human Resource Management Information System and the Financial Management Information System
RMO No. 43-2000
October 23, 2000
Prescribes the policies and guidelines to establish a credible and standardized Performance Evaluation System for the BIR
RMO No. 42-2000
September 26, 2000
Prescribes the policies and procedures in the intensification of collection/settlement of delinquent accounts and disputed assessments through compromise settlement
RMO No. 41-2000
September 13, 2000
Prescribes the guidelines and procedures in the conversion of accounts receivable cases for the Integrated Tax System
RMO No. 40-2000
September 25, 2000
Prescribes the policies, guidelines and procedures on the processing of Taxpayers' Record Update Phase II data for non-computerized Revenue District Offices
RMO No. 39-2000
September 13, 2000
Prescribes the policies and guidelines on data purification of registration, return and payment information of top taxpayers
RMO No. 38-2000
September 13, 2000
Prescribes the guidelines and procedures in the conversion of accounts receivable cases for the Integrated Tax System
RMO No. 37-2000
September 8, 2000
Prescribes the guidelines and procedures in the computation of the share of Local Government Units in the 2% Special Privilege Taxes collected by the BIR from Mini-Hydroelectric Power Developers
RMO No. 36-2000
August 30, 2000
Prescribes an Office Audit Program in the Assessment Division of Regional Offices
RMO No. 35-2000
August 30, 2000
Prescribes the policies and guidelines in classifying Information Technology equipment as obsolete and/or unserviceable
RMO No. 34-2000
August 29, 2000
Extends the deadline for the filing of the Annual Information Return (BIR Form 1703) covering the taxable year 1999 from April 15 to October 31, 2000
RMO No. 33-2000
August 22, 2000
Establishes the policies and procedures in the processing and issuance of ITS-Generated Assessment Notice arising from return information discrepancy, late filing of tax return or non-payment/underpayment of tax
RMO No. 32-2000
August 22, 2000
Prescribes the guidelines and procedures in the receiving, retrieval, processing and storage of tax returns in the Revenue District and Regional Offices
RMO No. 31-2000
August 17, 2000
Prescribes the revised office codes for BIR offices and the guidelines for its proper use
RMO No. 30-2000
August 17, 2000
Prescribes the Year 2000 Audit Program for Excise Taxpayers
RMO No. 29-2000
August 17, 2000
Prescribes the policies and guidelines on the use and maintenance of the BIR E-mail and Internet Browsing facilities
RMO No. 28-2000
August 17, 2000
Creates a new Alphanumeric Tax Codes (ATCs) of revenue sources for proper classification of taxes
RMO No. 27-2000
August 7, 2000
Defines the new composition of the Committee on Disposal of Specialized Accountable Forms in the National Office
RMO No. 26-2000
August 4, 2000
Prescribes the policies and procedures in the conduct of written qualifying examinations for Revenue Officers (Assessment and Enforcement) who may be assigned in the Makati Large Taxpayers District Office
RMO No. 25-2000
August 4, 2000
Creates a Task Force to gather information and statistical data on certain industries for use of the Congressional Sub-Committee Hearing on Ways and Means in Aid of Legislation
RMO No. 24-2000
August 4, 2000
Prescribes the Year 2000 Audit Program for Revenue District Offices
RMO No. 23-2000
August 3, 2000
Prescribes the policies and guidelines in the preparation and submission of reports required by the Taxpayer Assistance Service
RMO No. 22-2000
August 3, 2000
Prescribes the policies, guidelines and procedures for the stop-filer capability rollout for computerized RDOs
RMO No. 21-2000
August 3, 2000
Prescribes the policies and procedures in the processing and approval of taxpayer's application for permit to adopt computerized accounting system and its components
RMO No. 20-2000
August 1, 2000
Prescribes the policies and raffle mechanics in the holding of the 2000 raffle promo "Humingi ng Resibo, Milyun-Milyon Pa Rin ang Panalo"
RMO No. 19-2000
June 19, 2000
Prescribes the short-term Audit Program for Revenue District Offices
RMO No. 18-2000
June 19, 2000
Prescribes the policies and procedures in the conduct of audit of large taxpayers for CY 2000
RMO No. 17-2000
June 14, 2000
Prescribes the policies and procedures in the conduct of written qualifying examinations for Revenue Officers and Group Supervisors (Assessment and Enforcement), and for selected revenue officials (ARDOs, RDOs, Chiefs/Asst. Chiefs of SIDs, RO/NO Assessment and Enforcement Divisions)
RMO No. 16-2000
May 12, 2000
Prescribes the policies and procedures for the processing and monitoring of withholding tax payments from National Government Agencies
RMO No. 15-2000
May 5, 2000
Creates, drops and renames the Alphanumeric Tax Codes (ATCs) of revenue sources for proper classification of taxes
RMO No. 14-2000
May 2, 2000
Establishes relevant policies and guidelines for the implementation of the ITS Coaching Program
RMO No. 13-2000
May 2, 2000
Prescribes the use of the Business Capability Release Design Packets and Building an ITS-Ready Organization Manual as reference materials relative to the rollout of different business capabilities and implementation of ITS
RMO No. 12 - 2000
April 27, 2000
Prescribes the policies and procedures in the conduct of written qualifying examinations for Group Supervisors (Assessment and Enforcement) who may be assigned to the Large Taxpayers Service, the Excise Taxpayers Service or the Enforcement Service
RMO No. 11 - 2000
May 2, 2000
Prescribes the policies and procedures on the resolution of multiple and identical Taxpayer Identification Numbers (TINs) of taxpayers belonging to the same or different Revenue District Offices
RMO No. 10 -2000
April 26, 2000
Revises RMO No. 59-99 relative to the policies and procedures on the maintenance of various Integrated Tax System (ITS) Codes Tables
RMO No. 9-2000
March 29, 2000
Specifies the conditions for the zero-rating of sales of goods, properties and services made by VAT-registered suppliers to BOI-registered manufacturers-exporters with 100% export sales
RMO No. 8-2000
March 22, 2000
Amends some provisions of RMO No. 84-99 relative to the Work Planning and Accomplishment Reporting Process
RMO No. 7-2000
March 20, 2000
Prescribes the policies and guidelines in the generation of the annual top individual and corporate income taxpayers
RMO No. 6-2000
February 29, 2000
Prescribes the strategies and activities for the year-round dialogue with taxpayers and tax information/education campaign of the Bureau
RMO No. 5-2000
January 20, 2000
Suspends the issuance of Letters of Authority or mission orders to audit and/ or investigate
RMO No. 4-2000
January 20, 2000
Suspends the conduct of tax audit, examination, investigation and/or verification
RMO No. 3-2000
January 12, 2000
Prescribes the manner in preparing papers and correspondence for the signature of the Commissioner of Internal Revenue
RMO No. 2-2000
January 6, 2000
Allocates the BIR collection goal of P397.227 Billion for CY 2000
RMO No. 1-2000
January 4, 2000
Prescribes the procedures for the processing of tax treaty relief applications
RMO No. 92-99
December 20, 1999
Prescribes the policies and procedures on the issuance and maintenance of Drawee Bank Codes
RMO No. 91-99
December 16, 1999
Suspends all field operations of the Bureau of Internal Revenue effective December 16, 1999 until January 10, 2000
RMO No. 90-99
December 10, 1999
Revises the regional allocation of the BIR Collection Goal for CY 1999
RMO No. 89-99
December 10, 1999
Prescribes the use of the revised Letter of Authority Register (BIR Form No. 1968)
RMO No. 88-99
December 10, 1999
Prescribes the policies and procedures on the monitoring and verification of government offices' compliance with the withholding tax requirements
RMO No. 87-99
December 6, 1999
Prescribes the guidelines in recommending No Appeal from adverse court decisions
RMO No. 86-99
December 3, 1999
Amends RMO No. 31-98 by defining the new composition of the Committee on Disposal of Specialized Accountable Forms in the Regional Offices
RMO No. 85-99
December 3, 1999
Prescribes the policies and guidelines to ensure the safety and security of computer equipment of the BIR
RMO No. 84-99
December 2, 1999
Prescribes the policies and procedures relative to the BIR Work Planning and Accomplishment Reporting Process for the Year 2000
RMO No. 83-99
November 23, 1999
Prescribes the procedures in the processing of Authority to Print Invoices and Receipts in computerized and non-computerized Revenue District Offices
RMO No. 82-99
November 23, 1999
Prescribes the policies and procedures in the issuance of Taxpayer Identification Number
RMO No. 81-99
November 5, 1999
Prescribes the guidelines on the issuance of VAT Exemption Certificate to all qualified embassies and their personnel
RMO No. 80-99
October 19, 1999
Prescribes the guidelines and procedures in the administration of the qualifying examination for revenue personnel who will be assigned at the Tax Fraud Division
RMO No. 79-99
October 13, 1999
Prescribes the policies and procedures on the processing of Taxpayers' Record Update (TRU) Phase I data for non-computerized Revenue District Offices
RMO No. 78-99
October 13, 1999
Prescribes the policies, guidelines and procedures to implement the "Go-Current" Policy for 1999 under the Integrated Tax System
RMO No. 77-99
October 4, 1999
Prescribes the guidelines and procedures in the administration of the qualifying examination for Revenue Officers who will conduct the audit of excise taxpayers
RMO No. 76-99
October 8, 1999
Prescribes the policies and guidelines in the processing of application for retirement of BIR employees
RMO No. 75-99
September 27, 1999
Delegates to the Regional Directors the authority to issue certain rulings with established precedents
RMO No. 74-99
September 17, 1999
Prescribes the guidelines and procedures in the administration of qualifying examination for Revenue Officers' assignment to the Large Taxpayers Service
RMO No. 73-99
September 20, 1999
Creates Alphanumeric Tax Codes of revenue sources for proper classification of taxes
RMO No. 72-99
September 15, 1999
Prescribes the use of E-mail facility in the transmission of rollout related documents
RMO No. 71-99
September 15, 1999
Prescribes an Office Audit Program in the Assessment Division of Revenue Regional Offices
RMO No. 70-99
August 30,1999
Amends and clarifies pertinent provisions of RMO NO. 33-99 regarding the issuance of Tax Verification Notices (TVNs), approval of corresponding reports of verification and reporting requirements, among others
RMO No. 69-99
August 30,1999
Establishes the policies and procedures in the generation of the Large Taxpayers Collection Report
RMO No. 68-99
August 27,1999
Amends pertinent provisions of RMO No. 65-99 relative to the raffle promo "Humingi ng Resibo, Milyun-Milyon ang Panalo: Millenium Draw"
RMO No. 67-99
August 23,1999
Prescribes the 1999 policies, guidelines and procedures in the audit of tax cases by Revenue District Offices
RMO No. 66-99
August 23,1999
Prescribes the guidelines and procedures on the issuance of Certificates Authorizing Registration (CARs) and reporting of real and personnel property transactions
RMO No. 65-99
August 18, 1999
Amends the slogan and the raffle mechanics for the millennium draw of "Humingi ng Resibo, Milyun-Milyon ang Panalo"
RMO No. 64-99
August 13,1999
Prescribes the 1999 Audit Program on Large Taxpayers and Policy Cases
RMO No. 63-99
August 13,1999
Prescribes the adoption of arm's length bargaining standard in the determination of taxable income on inter-company loans or advances
RMO No. 62-99
July 28,1999
Prescribes the procedures in the review and reporting of cases; preparation, approval and release of pre-assessment notices, assessment notices and demand letters; and the preparation of BIR Form No. 40, for all cases under the Enforcement Service, including Special Teams
RMO No. 61-99
July 19,1999
Prescribes the guidelines and procedures on the transmittal of BIR Forms 1700 (Annual Income Tax Return for Individuals Earning Purely Compensation)
RMO No. 60-99
July 16,1999
Extends the period for the payment of additional tax to meet the minimum amount prescribed under RR No. 2-99 to qualify for immunity from audit of 1998 Income, VAT and Percentage Tax returns
RMO No. 59-99
July 16,1999
Prescribes the policies, guidelines and procedures on the maintenance of various Integrated Tax System (ITS) Codes Tables
RMO No. 58-99
July 14,1999
Amends RMO No. 21-99 relative to the functions of the Makati Data Center and the devolved functions in document processing for RDO Nos. 47,48,49 and 50
RMO No. 57-99
July 14, 1999
Amends RMO No. 33-99 regarding the issuance of Tax Verification Notices and clarifies certain provisions relative to the cases to be issued TVNs, among others
RMO No. 56-99
July 14, 1999
Exempts the Special Teams under the Enforcement Service from the mandatory reporting requirements and revalidation of Letters of Authority for cases under investigation prescribed under RMO Nos. 53-98 and 38-88
RMO No. 55-99
July 12, 1999
Prescribes the procedures and documentary requirements in the importation of articles subject to Excise Tax, as well as the raw materials and apparatus or mechanical contrivances specially used for the manufacture thereof
RMO No. 54-99
July 9, 1999
Prescribes the policies and guidelines in the requisition and procurement of equipment and semi-expendable property
RMO No. 53-99
July 9, 1999
Amends RMO No. 6-95 relative to the implementation of a three-shift working day
RMO No. 52-99
July 9, 1999
Amends and clarifies the procedures for the processing of income tax returns and refundable tax returns
RMO No. 51-99
July 6, 1999
Prescribes the guidelines and procedures for the conduct of the 1999 Search for Model Employees
RMO No. 50-99
June 30, 1999
Extends the conduct of joint and coordinated examination of interrelated taxpayers and audit of banks, insurance and other financial intermediaries until September 30, 1999
RMO No. 49-99
June 29, 1999
Prescribes the policies, guidelines and mechanics for the conduct of the Search for the 1999 BIR Tax Wizards
RMO No. 48-99
June 23, 1999
Amends RMO No. 66-98 relative to the processing and monitoring of tax payments from insurance companies
RMO No. 47-99
June 22, 1999
Revises RMO No.29-99 relative to the preparation and publication of the BIR Monitor
RMO No. 46-99
June 22, 1999
Prescribes the procedures to be followed in the event that taxpayer information are incomplete/incorrect or cannot be found in the ITS database
RMO No. 45-99
June 21, 1999
Requires that all pages of rulings or decisions issued by the Office of the Commissioner of Internal Revenue or Deputy Commissioner (DCIR) for Legal and Enforcement Group (LEG) must bear the initial of the DCIR - LEG, as well as contain the dry seal of the issuing office
RMO No. 44-99
June 15, 1999
Prescribes the policies and procedures for the mandatory return of adopted taxpayers to their home Revenue District Offices
RMO No. 43-99
June 3, 1999
Delegates to the Assistant Commissioner, Collection Service the authority to sign ITS-generated Assessment Notices for large taxpayers
RMO No. 42-99
May 24, 1999
Delegates the authority of the Commissioner of Internal Revenue to verify or certify pleadings to be filed in court by the BIR to the Deputy Commissioner, Legal and Enforcement Group, in the absence of the Commissioner
RMO No. 41-99
May 24, 1999
Circularizes the text of Memorandum Circular No. 6 of the Civil Service Commission which expands the coverage of special leave privileges
RMO No. 40-99
May 18, 1999
Institutionalizes the raffle of sales invoices and receipts now dubbed as "Humingi ng Resibo, Milyun-milyon ang Panalo"
RMO No. 39-99
May 12, 1999
Amends RMO No. 31-99 relative to the signatories of checks drawn against Regional Bank Accounts maintained with Government Depositary Banks
RMO No. 38-99
May 4, 1999
Prescribes the policies, guidelines and procedures in the use of electronic/computer-generated forms in the filing of tax/information returns, payment forms, declaration forms, certificates and attachments to BIR forms
RMO No. 37-99
May 3, 1999
Prescribes the procedures to be followed by non-ITS Revenue District Offices in the monitoring of submission of collection documents by Authorized Agent Bank branches
RMO No. 36-99
May 3, 1999
Amends the guidelines and procedures in the issuance of Letters of Authority (LAs), approval of audit reports and issuance of Assessment Notices
RMO No. 35-99
April 27, 1999
Institutionalizes the raffle of sales invoices and receipts under the "Humingi ng Resibo, Milyun-milyong Panalo" raffle promo
RMO No. 34-99
April 27, 1999
Prescribes the guidelines and procedures in the acceptance and payment of Communication Support to Manage Change Project deliverables
RMO No. 33-99
April 22, 1999
Prescribes the guidelines and procedures in the use of pre-numbered Tax Verification Notices in lieu of Return Verification Orders
RMO No. 32-99
April 20, 1999
Prescribes the policies, guidelines and procedures for the conversion of data processing in Accredited Agent Banks from New Payment Control System to Limited Bank Data Entry/Electronic Data Transmission
RMO No. 31-99
April 19, 1999
Amends RMO No. 18-97 relative to the designation of signing officials for checks drawn against Regional Bank Accounts
RMO No. 30-99
April 12, 1999
Prescribes the filing of information returns by non-resident citizens and Overseas Contract Workers who are exempt from tax
RMO No. 29-99
April 8, 1999
Defines the Bureau's publication goals and editorial policies and guidelines
RMO No. 28-99
March 31, 1999
Prescribes the procedures in the acceptance of property donations to the Bureau of Internal Revenue
RMO No. 27-99
March 29, 1999
Updates the guidelines and procedures on the disposal of unserviceable property
RMO No. 26-99
March 29, 1999
Prescribes the guidelines and procedures to ensure Y2K compliance on mission critical system of the BIR
RMO No. 25-99
March 29, 1999
Revises the regional allocation of the BIR collection goal for CY 1999
RMO No. 24-99
March 16, 1999
Amends the revised clearance forms endorsed in RMO No. 35-98 (National Office, Regional Office and Revenue Data Center Clearances)
RMO No. 23-99
March 15, 1999
Prescribes the rules and procedures to be followed in case of fire or other emergencies
RMO No. 22-99
March 12, 1999
Prescribes the guidelines and procedures in the acceptance of outsourced and in-house developed application systems
RMO No. 21-99
March 5, 1999
Prescribes the functions of the Makati Data Center and the devolved functions on document processing for Revenue District Office Nos. 47-East Makati, 48-West Makati, 49- North Makati and 50-South Makati
RMO No. 20-99
March 5, 1999
Prescribes the standard procedures for the submission and processing of payment data and documents from Accredited Agents Banks under Revenue District Offices within and outside Metro Manila/ Metro Cebu
RMO No. 19-99
March 4, 1999
Amends RMO No. 11-99 regarding the coverage of exceptions from the suspension of tax examination of the BIR effective March 1, 1999
RMO No. 18-99
March 4, 1999
Prescribes the strategies and activities for the 1999 taxpayer dialogue and information/education campaign of the BIR
RMO No. 17-99
March 1, 1999
Prescribes the policies, guidelines and procedures on the filing of tax returns of purely compensation income earners without cash or check payments (BIR Form No. 1700) and the processing of refundable income tax returns of employees with excess withholding taxes on compensation income
RMO No. 16-99
March 1, 1999
Prescribes the guidelines and procedures on the processing of Summary Lists of Sales and Purchases in magnetic form
RMO No. 15-99
March 1, 1999
Amends RMO No. 94-98 relative to the designated signatories for the BIR Tax Computerization Project
RMO No. 14-99
February 24, 1999
Prescribes a revised handbook on Alphanumeric Tax Code (ATCs) of Revenue Sources
RMO No. 13-99
February 23, 1999
Prescribes the policies, guidelines and procedures for the Payment Capability Rollout in the Revenue Data Centers
RMO No. 12-99
February 23, 1999
Prescribes the policies and procedures for the preparation and submission of the monthly Accomplishment Report relative to the implementation of the 1999 BIR Programs prescribed in RMO No. 87-98
RMO No. 11-99
February 18, 1999
Suspends the conduct of all tax examinations and verification of taxpayers' records and other transactions effective March 1, 1999 until April 16, 1999
RMO No. 10-99
February 18, 1999
Prescribes the guidelines and procedures in the implementation of Revenue Regulations No. 2-99 relative to the availment of immunity from audit and investigation of Income Tax, VAT and Percentage Tax returns filed for taxable year 1998 granted under the ERAP Program
RMO No. 9-99
February 9, 1999
Creates the Regional Audit Team (RIAT) which will conduct audit and spot-check of cash and non-cash accountabilities of Revenue Collection/Accountable Officers and other property accountabilities of revenue personnel in the region
RMO No. 8-99
January 27, 1999
Prescribes the preparation and submission of the Annual Procurement Program by all heads of offices and projects
RMO No. 7-99
January 27, 1999
Expands the coverage of audit by the Special Team on Banks, Insurance and Financial Intermediaries to include the audit of all pre-need companies for taxable year 1997 and unverified prior years
RMO No. 6-99
January 25, 1999
Establishes a training concept which will be the basis for the training development and delivery system of the Bureau of Internal Revenue
RMO No. 5-99
January 12, 1999
Directs users to log off unnecessary connections to the Bureau's servers and requires all employees to take all necessary precautions to ensure the security of logged on sessions
RMO No. 4-99
January 8, 1999
Prescribes the policies and procedures for the processing and monitoring of commercial and universal banks' tax liabilities
RMO No. 3-99
January 5, 1999
Prescribes the guidelines and procedures in the implementation of TRU Phase I pre-upload validation at the Revenue District Offices
RMO No. 2-99
January 4, 1999
Prescribes the use of the numbered and reformatted Access and Document Change Notice Request Forms
RMO No. 1-99
January 4, 1999
Prescribes the guidelines and procedures for the transmittal to computerized Revenue District Offices of duplicate copies of all tax returns received by the Revenue Data Centers
RMO No. 99-98
December 29,1998
Prescribes the procedures for the filing of excise tax returns and payment of excise taxes on petroleum products, including the use of Reimbursement Certificates-Tax Debit Memo in the payment of said taxes
RMO No. 98-98
December 23, 1998
Prescribes the guidelines and procedures for the acceptance and payment of deliverables under the BIR-Development Academy of the Philippines (DAP) Change Management Assistance Program (CMAP)
RMO No. 97-98
December 21,1998
Extends up to June 30,1999 RSO NOS. 673-98
and 697-98
relative to the conduct of joint and coordinated examination of interrelated taxpayers, and audit of banks, insurance companies and other financial intermediaries for taxable year 1997 and uninvestigated prior years
RMO No. 96-98
December 18,1998
Delegates the authority to sign contractual appointments for the Information Systems Group to the designated Officer-in-Charge of the Information Systems Group
RMO No. 95-98
December 17,1998
Sets the revenue target of the BIR for CY 1999
RMO No. 94-98
December 15,1998
Amends certain portions of RMO No. 16-97, RMO No. 29-96 and RMO No. 62-94 by revising the policies and procedures on the acceptance of BIR Tax Computerization Project (TCP) deliverables and the designation of signatories of TCP documents and invoices
RMO No. 93-98
December 14,1998
Prescribes the guidelines and the feedback/monitoring mechanism for the establishment of Taxpayers’ Service Counter in frontline offices of the BIR
RMO No. 92-98
December 14,1998
Implements the policies, guidelines and Integrated Tax System (ITS) transition procedures for the implementation of Revenue Regulation No. 8-98
RMO No. 91-98
December 11,1998
Suspends all field operations of the BIR relative to examination and clarification of taxpayer’s record and other transactions effective December 16,1998 until January 11,1999
RMO No. 90-98
December 11,1998
Prescribes the payment of printing costs of BIR labels for wines, spirits and other alcohol products being charged by the authorized printer
RMO No. 89-98
December 9,1998
Amends pertinent provisions relative to the raffle of sales invoices and receipts under the "Humingi ng Resibo, Manalo ng Libo-libo, Part 2" raffle promo
RMO No. 88-98
December 9,1998
Delegates the authority of approving Certification by Procurement Officer on the unavailability of suitable substitutes of exclusively manufactured or distributed supplies/materials
RMO No. 87-98
December 7,1998
Prescribes the policies and procedures for the preparation and submission of the 1999 Work Plan of Activities
RMO No. 86-98
November 23, 1998
Prescribes the policies relative to the payment of national internal revenue taxes in the form of Tax Credit Certificate
RMO No. 85-98
November 13,1998
Amends RMO NO. 21-94 by defining the new composition of the Committee on Disposal of Specialized Accountable Forms in the National Office
RMO No. 84-98
November 18,1998
Prescribes the policies and mechanics for the raffle of sales invoices and receipts under the "Humingi ng Resibo, Manalo ng Libo-Libo, Part II" raffle promo
RMO No. 83-98
November 17,1998
Prescribes the policies and procedures for the implementation of an Automated Database for Documentary Stamps Metering Machine with Encryption
RMO No. 82-98
November 17,1998
Prescribes the policies, guidelines and procedures on the availment of the three-day Centennial Leave by revenue officials and employees
RMO No. 81-98
November 12,1998
Prescribes the policies and guidelines on the use and maintenance of the BIR internet facilities
RMO No. 80-98
November 9,1998
Prescribes the policies and procedures on the transmittal and centralized processing of the Annual Information Return on Income Tax Withheld on Compensation, Expanded and Final Withholding Taxes (BIR Form No. 1743-IR or 1604) and the monthly Remittance Return of Internal Revenue Taxes on Government Money Payments (BIR Form No. 750AV or 1600)
RMO No. 79-98
October 16,1998
Prescribes the policies and procedures for the monitoring of taxes arising from land transfer
RMO No. 78-98
October 15,1998
Prescribes the guidelines relative to the issuance of medical certificate for leave purposes
RMO No. 77-98
October 14,1998
Prescribes the guidelines and procedures on the issuance and utilization of the Oil Firms' Reimbursement Certificate and Reimbursement Certificate – Tax Debit Memo
RMO No. 76-98
October 8,1998
Designates officials authorized to sign Warrants of Distraint and Levy/Garnishment and the lifting of the Notice of the Tax Liens and cancellation of the Writ of Garnishment and Authority to Cancel Assessment
RMO No. 75-98
October 6,1998
Lifts the ban on the investigation of the top twenty (20) taxpayers in the Revenue District Offices
RMO No. 74-98
October 5,1998
Amends pertinent portions of RMO Nos. 69-98
and 54-97 relative to the issuance of Authority to Print Sales Invoices and Receipts during systems non-availability and the issuance of Audit Notice/Letter of Authority
RMO No. 73-98
September 30,1998
Prescribes the procedures for the processing of claims for value-added tax credit/refund by exempt/non-VATregistered taxpayers in the computerized RDOs.
RMO No. 72-98
September 29,1998
Revises the format and procedures relative to the preparation of the Monthly Report on the Registration and Remittance of Withholding Taxes (BIR Form W-7) and Accomplishment Report on Pre-Audited Withholding Tax Returns (BIR Form W-8)
RMO No. 71-98
September 28,,1998
Clarifies the delineation of functions between the Enforcement Service and the Assessment Service
RMO No. 70-98
September 10,1998
Amends RMO NO. 14-98
by identifying the government officials designated as withholding agents
RMO No. 69-98
September 8,1998
Prescribes the Implementation of interim measures in all ITS pilot RDOs relative to the issuance of Authority to Print Sales Invoices and Receipts and issuance of Audit Notices
RMO No. 68-98
September 4,1998
Prescribes the implementation of Oplan Accounts Receivable as well as specifies the composition, duties and functions of the Task Force created for that purpose
RMO No. 67-98
August 28,1998
Amends RMO No. 27-97 by clarifying the process in the maintenance of Codes Tables and defining further the roles and responsibilities of concerned offices
RMO No. 66-98
August 25,1998
Prescribes the policies and procedures for the processing and monitoring of tax payments due from insurance companies
RMO No. 65-98
August 18,1998
Prescribes the policies and guidelines on the use of the Security and Access Kit and the Security and Access Technical Handbook
RMO No. 64-98
July 14,1998
Prescribes the guidelines and instructions relative to the submission of inventories of pending cases/dockets and other reports in relation to the suspension of audit/investigation pursuant to RMO No. 59-98
RMO No. 63-98
July 13,1998
Prescribes the use of BIR Form No. 1601 (formerly Form 1743W) in the remittance of taxes on fringe benefits in computerized and non-computerized RDOs
RMO No. 62-98
July 13,1998
Prescribes the guidelines in the submission of report of all availments of compromise settlements pursuant to RMO No. 45-98
RMO No. 61-98
July 8,1998
Prescribes the guidelines and procedures for the conduct of joint and coordinated examination of interrelated taxpayers covering all internal revenue taxes for taxable year 1997 and uninvestigated prior years
RMO No. 60-98
July 6,1998
Prescribes the policies and procedures for the conduct of the annual search for Model Employee at the National and Regional Office levels
RMO No. 59-98
July 6,1998
Suspends the tax audit of taxpayers until further notice from the Commissioner
RMO No. 58-98
June 29,1998
Prescribes the policies, guidelines and contest mechanics for the Search for 1998 BIR Tax Wizards
RMO No. 57-98
June 25,1998
Prescribes the guidelines and procedures to ensure the availability of BIR Forms during mass rollout of the Integrated Tax System and Internal Administrative System
RMO No. 56-98
June 25,1998
Amends RMO No. 22-98
relative to the preparation and monitoring of report on the number of registered taxpayers and stop-filers
RMO No. 55-98
June 25,1998
Identifies the various reports required to be submitted to the Internal Affairs Service
RMO No. 54-98
June 25,1998
Prescribes the registration requirements to be submitted by taxpayers relative to: a) registration of new taxpayer; b) registration of cash machines; c) securing authority to print receipts and invoices; d) stamping of receipts and invoices; e) stamping of manual/bond books of accounts; and f) securing permit to use loose-leaf/computerized books of accounts/invoices and receipts
RMO No. 53-98
June 25,1998
Prescribes the documents required for submission by a taxpayer upon audit of his tax liabilities
RMO No. 52-98
June 25,1998
Prescribes the policies and procedures on the selection of winners for the 1998 Model Office Awards in the National and Regional Offices of the BIR
RMO No. 51-98
June 24,1998
Prescribes the additional policies and guidelines relative to the granting of honoraria from TCP funds under RMO No. 16-98
RMO No. 50-98
June 16,1998
Implements the updated Code of Conduct for BIR officers and employees
RMO No. 49-98
June16,1998
Prescribes the policies and procedures on the Benefits Realization Review of Enhancements under the BIR Tax Computerization Project (TCP)
RMO No. 48-98
June 10,1998
Integrates all common procedural problems and solutions during pilot rollouts
RMO No. 47-98
June 4,1998
Prescribes the policies and guidelines on the use of the Taxpayer Record Update (TRU) Manual
RMO No. 46-98
June 3,1998
Amends RMO No.73-94 by revising the format and procedures in the preparation of the "Report on Drastic Changes in Collection Performance" (BIR Form No. 1771)
RMO No. 45-98
June 3,1998
Prescribes the policies, guidelines and procedures on the availment of compromise and/or abatement of tax liabilities for assessment notices issued on or before April 30,1998
RMO No. 44-98
June 1,1998
Prescribes the policies and procedures relative to the security requirements of BIR in the technical computing environment
RMO No. 43-98
May 28,1998
Establishes the SPIRIT Mass Roll-Out Manual as the reference document concerning guidelines and procedures pertaining to the mass roll-out of the Integrated Tax System at different BIR offices.
RMO No. 42-98
May 28,1998
Prescribes the policies, guidelines and procedures on the processing of payment data from Accredited Agent Banks (AABs) under non- computerized RDOs
RMO No. 41-98
May 22,1998
Specifies that only the Chief or Assistant Chief of the Division is authorized to sign the Requisition and Issue Voucher (RIV-Gen. Form No. 3) in requesting accountable forms
RMO No. 40-98
May 18,1998
Prescribes the guidelines and procedures in the handling of Taxpayer Record Update validation and upload of suspense records
RMO No. 39-98
May 18,1998
Creates an Inspection and Acceptance Committee in every Revenue Data Center
RMO No. 38-98
May 4,1998
Amends RMO No.11-98
by extending the period for the investigation of Value-Added Tax returns from 30 to 60 days
RMO No. 37-98
April 30,1998
Prescribes the guidelines and procedures in the processing of BIR monthly collection reports of computerized RDOs and the comparative year-to-date collection report for all Revenue District Offices (RDOs)
RMO No. 36-98
April 29,1998
Amends RMO No. 17-98
relative to the allocation of audio-visual equipment made to the Public Information and Education Division
RMO No. 35-98
April 29,1998
Prescribes the policies, guidelines and procedures on 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
RMO No. 34-98
April 27,1998
Prescribes the guidelines and procedures to standardize the encoding of taxpayer data
RMO No. 33-98
April 21,1998
Amends certain portions of RMO No. 18-98
which pertains to the institutionalization of all projects under OPERATION, MOST and SPIRIT
RMO No. 32-98
April 16,1998
Prescribes the guidelines and procedures in the roll-out of the Accountable Forms System (AFS) at the AFS pilot and non-pilot sites
RMO No. 31-98
April 8,1998
Amends RMO No. 21-84 by defining the new composition of the Committee on Disposal of Specialized Accountable Forms in the Regional Offices
RMO No. 30-98
April 7,1998
Amends RMO No. 43-98
relative to the security control measures in the Accountable Forms Division
RMO No. 29-98
April 2,1998
Specifies the scope and schedule of the second set of Comprehensive Tax Reform Program enhancements
RMO No. 28-98
April 1,1998
Amends RMO No. 3-98
by amending the Alphanumeric Tax Codes on fringe benefits
RMO No. 27-98
March 25,1998
Prescribes the audit policies and procedures of the 1998 Enforcement Audit Program
RMO No. 26-98
March 24,1998
Prescribes the policies and procedures on the establishment of the inquiry handling facility for the BIR Web Page
RMO No. 25-98
March 13,1998
Defines the policies for the amendment/clarification of RMO No. 8-98
relative to the Corporate Stock Documentary Stamp Tax Program
RMO No. 24-98
March 10,1998
Amends RMO No. 24-94 by defining the new composition of the Inspection and Acceptance Committee in the National Office
RMO No. 23-98
March 6,1998
Amends RMO No. 50-97 by clarifying the process for the validation of the Enhancement Deliverables under the BIR Tax Computerization Project
RMO No. 22-98
March 6,1998
Prescribes the procedures in the preparation and monitoring of report on the number of registered taxpayers and stop- filers
RMO No. 21-98
March 5,1998
Prescribes the interim procedures in the handling and processing of the 1998 tax returns
RMO No. 20-98
March 4,1998
Prescribes the policies and procedures for monitoring and evaluating the performance of BIR offices relative to the eight (8) BIR Institutional Performance Measures
RMO No. 19-98
March 3,1998
Prescribes the guidelines and procedures in the retrieval and processing of tax returns
RMO No. 18-98
February 25,1998
Prescribes the guidelines and procedures in the institutionalization of all projects under OPERATIONS, MOST and SPIRIT created under RMO No. 3-96
RMO No. 17-98
February 24,1998
Prescribes the general policies in the allocation of audio-visual equipment which are part of the BIR-Tax Computerization Project funded by World Bank Loan
RMO No. 16-98
February 24,1998
Prescribes the policies and guidelines on the grant of honoraria sourced from Tax Computerization Project (TCP) funds
RMO No. 15-98
February 24,1998
Prescribes the policies and guidelines to institutionalize the Management Committee (MANCOM)
RMO No. 14-98
February 19,1998
Prescribes the policies and guidelines to implement RR No. 10-97 which designates government officials as withholding agents
RMO No. 13-98
February 18,1998
Prescribes the additional policies and operational guidelines for the implementation of the Taxpayer Record Update (TRU) for taxpayers earning pure compensation income in non-ITS converted Revenue District Offices
RMO No. 12-98
February 17,1998
Prescribes the policies and procedures to implement the 1998 Audit Program
RMO No. 11-98
February 17,1998
Prescribes the audit policies and procedures in the audit of 1996 and 1997 Value-Added Tax returns
RMO No.10-98
February 17,1998
Amends RMO No. 27-97 by prescribing the Codes Tables for use in the implementation of the Integrated Tax System (ITS) on the Zonal Valuation Codes of NOMIS
RMO No. 9-98
February 16,1998
Revises RMO No. 20-97 by prescribing additional policies, guidelines and procedures for the grant and revocation of access to identified users
RMO No. 8-98
February 13,1998
Prescribes the policies and procedures to implement the Corporate Stock and Documentary Stamp Tax Program
RMO No. 7-98
February 11,1998
Prescribes the policies, guidelines and procedures to implement the Trainer Assignment Program for the mass rollout of the Integrated Tax System
RMO No. 6-98
February 10,1998
Prescribes the policies and procedures for the internal recruitment of personnel for the Revenue Data Centers
RMO No. 5-98
February 6,1998
Prescribes the policies and procedures relative to the screening, selection and grant of scholarships under the Masteral Degree in Tax Management Program of the University of the Philippines in the Visayas
RMO No. 4-98
February 5,1998
Indicates the authorized signatories of checks, documents and papers on financial and administrative matters
RMO No. 3-98
February 4,1998
Creates new categories of Alphanumeric Tax Codes (ATCs) to facilitate the identification and monitoring of certain revenue sources subject to final withholding
RMO No. 2-98
January 21,1998
Prescribes the policies and guidelines to intensify the collection/settlement of delinquent accounts under RA No. 8424
RMO No. 1-98
January 21,1998
Sets the revenue target of the BIR for CY 1998
The Lawphil Project - Arellano Law Foundation