| No. of Issuance |
Subject Matter |
Date of Issue |
|
RMO No 10-1998 |
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
Digest |
February 17, 1998 |
|
RMO No. 11-1998 |
Prescribes the audit policies and procedures in the audit of 1996 and 1997 Value-Added Tax returns
Digest |
February 17, 1998 |
|
RMO No. 12-1998 |
Prescribes the policies and procedures to implement the 1998 Audit Program
Digest |
February 17, 1998 |
|
RMO No. 13-1998 |
Prescribes the additional policies and operational guidelines for the implementation of the Taxpayer Record Update (TRU) for taxpayers earning pure compensation income in non-ITS converted Revenue District Offices
Digest |
February 18, 1998 |
|
RMO No. 14-1998 |
Prescribes the policies and guidelines to implement RR No. 10-97 which designates government officials as withholding agents
Digest |
February 19, 1998 |
|
RMO No. 15-1998 |
Prescribes the policies and guidelines to institutionalize the Management Committee (MANCOM)
Digest |
February 24, 1998 |
|
RMO No. 16-1998 |
Prescribes the policies and guidelines on the grant of honoraria sourced from Tax Computerization Project (TCP) funds
Digest |
February 24, 1998 |
|
RMO No. 17-1998 |
Prescribes the general policies in the allocation of audio-visual equipment which are part of the BIR-Tax Computerization Project funded by World Bank Loan
Digest |
February 24, 1998 |
|
RMO No. 18-1998 |
Prescribes the guidelines and procedures in the institutionalization of all projects under OPERATIONS, MOST and SPIRIT created under RMO No. 3-96
Digest |
February 25, 1998 |
|
RMO No. 19-1998 |
Prescribes the guidelines and procedures in the retrieval and processing of tax returns
Digest |
March 3, 1998 |
|
RMO No. 20-1998 |
Prescribes the policies and procedures for monitoring and evaluating the performance of BIR offices relative to the eight (8) BIR Institutional Performance Measures
Digest |
March 4, 1998 |
|
RMO No. 21-1998 |
Prescribes the interim procedures in the handling and processing of the 1998 tax returns
Digest |
March 5, 1998 |
|
RMO No. 22-1998 |
Prescribes the procedures in the preparation and monitoring of report on the number of registered taxpayers and stop- filers
Digest |
March 6, 1998 |
|
RMO No. 23-1998 |
Amends RMO No. 50-97 by clarifying the process for the validation of the Enhancement Deliverables under the BIR Tax Computerization Project
Digest |
March 6, 1998 |
|
RMO No. 24-1998 |
Amends RMO No. 24-94 by defining the new composition of the Inspection and Acceptance Committee in the National Office
Digest |
March 10, 1998 |
|
RMO No. 25-1998 |
Defines the policies for the amendment/clarification of RMO No. 8-98 relative to the Corporate Stock Documentary Stamp Tax Program
Digest |
March 13, 1998 |
|
RMO No. 26-1998 |
Prescribes the policies and procedures on the establishment of the inquiry handling facility for the BIR Web Page
Digest |
March 24, 1998 |
|
RMO No. 27-1998 |
Prescribes the audit policies and procedures of the 1998 Enforcement Audit Program
Digest |
March 25, 1998 |
|
RMO No. 28-1998 |
Amends RMO No. 3-98 by amending the Alphanumeric Tax Codes on fringe benefits
Digest |
April 1, 1998 |
|
RMO No. 29-1998 |
Specifies the scope and schedule of the second set of Comprehensive Tax Reform Program enhancements
Digest |
April 2, 1998 |
|
RMO No. 30-1998 |
Amends RMO No. 43-98 relative to the security control measures in the Accountable Forms Division
Digest |
April 7, 1998 |
|
RMO No. 31-1998 |
Amends RMO No. 21-84 by defining the new composition of the Committee on Disposal of Specialized Accountable Forms in the Regional Offices
Digest |
April 8, 1998 |
|
RMO No. 32-1998 |
Prescribes the guidelines and procedures in the roll-out of the Accountable Forms System (AFS) at the AFS pilot and non-pilot sites
Digest |
April 16, 1998 |
|
RMO No. 33-1998 |
Amends certain portions of RMO No. 18-98 which pertains to the institutionalization of all projects under OPERATION, MOST and SPIRIT
Digest |
April 21, 1998 |
|
RMO No. 34-1998 |
Prescribes the guidelines and procedures to standardize the encoding of taxpayer data
Digest |
April 27, 1998 |
|
RMO No. 35-1998 |
Prescribes the policies, guidelines and procedures on 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 |
April 29, 1998 |
|
RMO No. 36-1998 |
Amends RMO No. 17-98 relative to the allocation of audio-visual equipment made to the Public Information and Education Division
Digest |
April 29, 1998 |
|
RMO No. 37-1998 |
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)
Digest |
April 30, 1998 |
|
RMO No. 38-1998 |
Amends RMO No.11-98 by extending the period for the investigation of Value-Added Tax returns from 30 to 60 days
Digest |
May 4, 1998 |
|
RMO No. 39-1998 |
Creates an Inspection and Acceptance Committee in every Revenue Data Center
Digest |
May 18, 1998 |
|
RMO No. 40-1998 |
Prescribes the guidelines and procedures in the handling of Taxpayer Record Update validation and upload of suspense records
Digest |
May 18, 1998 |
|
RMO No. 41-1998 |
Specifies that only the Chief or Assistant Chief of the Division is authorized to sign the Requisition and Issue Voucher (RIV-Gen. Form No. 3) in requesting accountable forms
Digest |
May 22 1998 |
|
RMO No. 42-1998 |
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
Digest |
May 28, 1998 |
|
RMO No. 43-1998 |
Establishes the SPIRIT Mass Roll-Out Manual as the reference document concerning guidelines and procedures pertaining to the mass roll-out of the Integrated Tax System at different BIR offices.
Digest |
May 28, 1998 |
|
RMO No. 44-1998 |
Prescribes the policies and procedures relative to the security requirements of BIR in the technical computing environment
Digest |
June 1, 1998 |
|
RMO No. 45-1998 |
Prescribes the policies, guidelines and procedures on the availment of compromise and/or abatement of tax liabilities for assessment notices issued on or before April 30,1998
Digest |
June 3, 1998 |
|
RMO No. 46-1998 |
Amends RMO No.73-94 by revising the format and procedures in the preparation of the "Report on Drastic Changes in Collection Performance" (BIR Form No. 1771)
Digest |
June 3, 1998 |
|
RMO No. 47-1998 |
Prescribes the policies and guidelines on the use of the Taxpayer Record Update (TRU) Manual
Digest |
June 4, 1998 |
|
RMO No. 48-1998 |
Integrates all common procedural problems and solutions during pilot rollouts
Digest |
June 10, 1998 |
|
RMO No. 49-1998 |
Prescribes the policies and procedures on the Benefits Realization Review of Enhancements under the BIR Tax Computerization Project (TCP)
Digest |
June 16, 1998 |
|
RMO No. 50-1998 |
Implements the updated Code of Conduct for BIR officers and employees
Digest |
June 16, 1998 |
|
RMO No. 51-1998 |
Prescribes the additional policies and guidelines relative to the granting of honoraria from TCP funds under RMO No. 16-98
Digest |
June 24, 1998 |
|
RMO No. 52-1998 |
Prescribes the policies and procedures on the selection of winners for the 1998 Model Office Awards in the National and Regional Offices of the BIR
Digest |
June 25, 1998 |
|
RMO No. 53-1998 |
Prescribes the documents required for submission by a taxpayer upon audit of his tax liabilities
Digest |
June 25, 1998 |
|
RMO No. 54-1998 |
Prescribes the registration requirements to be submitted by taxpayers relative to: a) registration of new taxpayer; b) registration of cash machines; c) securing authority to print receipts and invoices; d) stamping of receipts and invoices; e) stamping of manual/bond books of accounts; and f) securing permit to use loose-leaf/computerized books of accounts/invoices and receipts
Digest |
June 25, 1998 |
|
RMO No. 55-1998 |
Identifies the various reports required to be submitted to the Internal Affairs Service
Digest |
June 25, 1998 |
|
RMO No. 56-1998 |
Amends RMO No. 22-98 relative to the preparation and monitoring of report on the number of registered taxpayers and stop-filers
Digest |
June 25, 1998 |
|
RMO No. 57-1998 |
Prescribes the guidelines and procedures to ensure the availability of BIR Forms during mass rollout of the Integrated Tax System and Internal Administrative System
Digest |
June 25, 1998 |
|
RMO No. 58-1998 |
Prescribes the policies, guidelines and contest mechanics for the Search for 1998 BIR Tax Wizards
Digest |
June 29, 1998 |
|
RMO No. 59-1998 |
Suspends the tax audit of taxpayers until further notice from the Commissioner
Digest |
July 6, 1998 |
|
RMO No. 60-1998 |
Prescribes the policies and procedures for the conduct of the annual search for Model Employee at the National and Regional Office levels
Digest |
July 6, 1998 |
|
RMO No. 61-1998 |
Prescribes the guidelines and procedures for the conduct of joint and coordinated examination of interrelated taxpayers covering all internal revenue taxes for taxable year 1997 and uninvestigated prior years
Digest |
July 8, 1998 |
|
RMO No. 62-1998 |
Prescribes the guidelines in the submission of report of all availments of compromise settlements pursuant to RMO No. 45-98
Digest |
July 13, 1998 |
|
RMO No. 63-1998 |
Prescribes the use of BIR Form No. 1601 (formerly Form 1743W) in the remittance of taxes on fringe benefits in computerized and non-computerized RDOs
Digest |
July 13, 1998 |
|
RMO No. 64-1998 |
Prescribes the guidelines and instructions relative to the submission of inventories of pending cases/ dockets and other reports in relation to the suspension of audit/investigation pursuant to RMO No. 59-98
Digest |
July 14, 1998 |
|
RMO No. 65-1998 |
Prescribes the policies and guidelines on the use of the Security and Access Kit and the Security and Access Technical Handbook
Digest |
August 18, 1998 |
|
RMO No. 66-1998 |
Prescribes the policies and procedures for the processing and monitoring of tax payments due from insurance companies
Digest |
August 25, 1998 |
|
RMO No. 67-1998 |
Amends RMO No. 27-97 by clarifying the process in the maintenance of Codes Tables and defining further the roles and responsibilities of concerned offices
Digest |
August 28, 1998 |
|
RMO No. 68-1998 |
Prescribes the implementation of Oplan Accounts Receivable as well as specifies the composition, duties and functions of the Task Force created for that purpose
Digest |
September 4, 1998 |
|
RMO No. 69-1998 |
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
Digest |
September 8, 1998 |
|
RMO No. 70-1998 |
Amends RMO NO. 14-98 by identifying the government officials designated as withholding agents
Digest |
September 10, 1998 |
|
RMO No. 71-1998 |
Clarifies the delineation of functions between the Enforcement Service and the Assessment Service
Digest |
September 28, 1998 |
|
RMO No. 72-1998 |
Revises the format and procedures relative to the preparation of the Monthly Report on the Registration and Remittance of Withholding Taxes (BIR Form W-7) and Accomplishment Report on Pre-Audited Withholding Tax Returns (BIR Form W-8)
Digest |
September 29, 1998 |
|
RMO No. 73-1998 |
Prescribes the procedures for the processing of claims for value-added tax credit/refund by exempt/non-VATregistered taxpayers in the computerized RDOs.
Digest |
September 30, 1998 |
|
RMO No. 74-1998 |
Amends pertinent portions of RMO Nos. 69-98 and 54-97 relative to the issuance of Authority to Print Sales Invoices and Receipts during systems non-availability and the issuance of Audit Notice/Letter of Authority
Digest |
October 5, 1998 |
|
RMO No. 75-1998 |
Lifts the ban on the investigation of the top twenty (20) taxpayers in the Revenue District Offices
Digest |
October 6, 1998 |
|
RMO No. 76-1998 |
Designates officials authorized to sign Warrants of Distraint and Levy/Garnishment and the lifting of the Notice of the Tax Liens and cancellation of the Writ of Garnishment and Authority to Cancel Assessment
Digest |
October 8, 1998 |
|
RMO No. 77-1998 |
Prescribes the guidelines and procedures on the issuance and utilization of the Oil Firms' Reimbursement Certificate and Reimbursement Certificate – Tax Debit Memo
Digest |
October 14, 1998 |
|
RMO No. 78-1998 |
Prescribes the guidelines relative to the issuance of medical certificate for leave purposes
Digest |
October 15, 1998 |
|
RMO No. 79-1998 |
Prescribes the policies and procedures for the monitoring of taxes arising from land transfer
Digest |
October 16, 1998 |
|
RMO No. 80-1998 |
Prescribes the policies and procedures on the 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)
Digest |
November 9, 1998 |
|
RMO No. 81-1998 |
Prescribes the policies and guidelines on the use and maintenance of the BIR internet facilities
Digest |
November 12, 1998 |
|
RMO No. 82-1998 |
Prescribes the policies, guidelines and procedures on the availment of the three-day Centennial Leave by revenue officials and employees
Digest |
November 17, 1998 |
|
RMO No. 83-1998 |
Prescribes the policies and procedures for the implementation of an Automated Database for Documentary Stamps Metering Machine with Encryption
Digest |
November 17, 1998 |
|
RMO No. 84-1998 |
Prescribes the policies and mechanics for the raffle of sales invoices and receipts under the "Humingi ng Resibo, Manalo ng Libo-Libo, Part II" raffle promo
Digest |
November 18, 1998 |
|
RMO No. 85-1998 |
Amends RMO NO. 21-94 by defining the new composition of the Committee on Disposal of Specialized Accountable Forms in the National Office
Digest |
November 13, 1998 |
|
RMO No. 86-1998 |
Prescribes the policies relative to the payment of national internal revenue taxes in the form of Tax Credit Certificate
Digest |
November 23, 1998 |
|
RMO No. 87-1998 |
Prescribes the policies and procedures for the preparation and submission of the 1999 Work Plan of Activities
Digest |
December 7, 1998 |
|
RMO No. 88-1998 |
Delegates the authority of approving Certification by Procurement Officer on the unavailability of suitable substitutes of exclusively manufactured or distributed supplies/materials
Digest |
December 9, 1998 |
|
RMO No. 89-1998 |
Amends pertinent provisions relative to the raffle of sales invoices and receipts under the "Humingi ng Resibo, Manalo ng Libo-libo, Part 2" raffle promo
Digest |
December 9, 1998 |
|
RMO No. 90-1998 |
Prescribes the payment of printing costs of BIR labels for wines, spirits and other alcohol products being charged by the authorized printer
Digest |
December 11, 1998 |
|
RMO No. 91-1998 |
Suspends all field operations of the BIR relative to examination and clarification of taxpayer’s record and other transactions effective December 16,1998 until January 11,1999
Digest |
December 11, 1998 |
|
RMO No. 92-1998 |
Implements the policies, guidelines and Integrated Tax System (ITS) transition procedures for the implementation of Revenue Regulation No. 8-98
Digest |
December 14, 1998 |
|
RMO No. 93-1998 |
Prescribes the guidelines and the feedback/monitoring mechanism for the establishment of Taxpayers’ Service Counter in frontline offices of the BIR
Digest |
December 14, 1998 |
|
RMO No. 94-1998 |
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
Digest |
December 15, 1998 |
|
RMO No. 95-1998 |
Sets the revenue target of the BIR for CY 1999
Digest |
December 17, 1998 |
|
RMO No. 96-1998 |
Delegates the authority to sign contractual appointments for the Information Systems Group to the designated Officer-in-Charge of the Information Systems Group
Digest |
December 18, 1998 |
|
RMO No. 97-1998 |
Extends up to June 30,1999 RSO NOS. 673-98 and 697-98 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
Digest |
December 21, 1998 |
|
RMO No. 98-1998 |
Prescribes the guidelines and procedures for the acceptance and payment of deliverables under the BIR-Development Academy of the Philippines (DAP) Change Management Assistance Program (CMAP)
Digest |
December 23, 1998 |
|
RMO No. 99-1998 |
Prescribes the procedures for the filing of excise tax returns and payment of excise taxes on petroleum products, including the use of Reimbursement Certificates-Tax Debit Memo in the payment of said taxes
Digest |
December 29, 1998 |
|
RMO No.1-1998 |
Sets the revenue target of the BIR for CY 1998
Digest |
January 21, 1998 |
|
RMO No.2-1998 |
Prescribes the policies and guidelines to intensify the collection/settlement of delinquent accounts under RA No. 8424
Digest |
January 21, 1998 |
|
RMO No.3-1998 |
Creates new categories of Alphanumeric Tax Codes (ATCs) to facilitate the identification and monitoring of certain revenue sources subject to final withholding
Digest |
February 4, 1998 |
|
RMO No.4-1998 |
Indicates the authorized signatories of checks, documents and papers on financial and administrative matters
Digest |
February 5, 1998 |
|
RMO No.5-1998 |
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
Digest |
February 6, 1998 |
|
RMO No.6-1998 |
Prescribes the policies and procedures for the internal recruitment of personnel for the Revenue Data Centers
Digest |
February 10, 1998 |
|
RMO No.7-1998 |
Prescribes the policies, guidelines and procedures to implement the Trainer Assignment Program for the mass rollout of the Integrated Tax System
Digest |
February 11, 1998 |
|
RMO No.8-1998 |
Prescribes the policies and procedures to implement the Corporate Stock and Documentary Stamp Tax Program
Digest |
February 13, 1998 |
|
RMO No.9-1998 |
Revises RMO No. 20-97 by prescribing additional policies, guidelines and procedures for the grant and revocation of access to identified users
Digest |
February 16, 1998 |
