| No. of Issuance |
Subject Matter |
Date of Issue |
|
RMO No 1-1999 |
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
Digest |
January 04, 1999 |
|
RMO No 2-1999 |
Prescribes the use of the numbered and reformatted Access and Document Change Notice Request Forms
Digest |
January 04, 1999 |
|
RMO No 3-1999 |
Prescribes the guidelines and procedures in the implementation of TRU Phase I pre-upload validation at the Revenue District Offices
Digest |
January 05, 1999 |
|
RMO No 4-1999 |
Prescribes the policies and procedures for the processing and monitoring of commercial and universal banks' tax liabilities
Digest |
January 08, 1999 |
|
RMO No 5-1999 |
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
Digest |
January 12, 1999 |
|
RMO No 6-1999 |
Establishes a training concept which will be the basis for the training development and delivery system of the Bureau of Internal Revenue
Digest |
January 25, 1999 |
|
RMO No 7-1999 |
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
Digest |
January 27, 1999 |
|
RMO No 8-1999 |
Prescribes the preparation and submission of the Annual Procurement Program by all heads of offices and projects
Digest |
January 27, 1999 |
|
RMO No 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
Digest |
February 09, 1999 |
|
RMO No. 10-1999 |
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
Digest |
February 18, 1999 |
|
RMO No. 11-1999 |
Suspends the conduct of all tax examinations and verification of taxpayers' records and other transactions effective March 1, 1999 until April 16, 1999
Digest |
February 18, 1999 |
|
RMO No. 12-1999 |
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
Digest |
February 23, 1999 |
|
RMO No. 13-1999 |
Prescribes the policies, guidelines and procedures for the Payment Capability Rollout in the Revenue Data Centers
Digest |
February 23, 1999 |
|
RMO No. 14-1999 |
Prescribes a revised handbook on Alphanumeric Tax Code (ATCs) of Revenue Sources
Digest |
February 24, 1999 |
|
RMO No. 15-1999 |
Amends RMO No. 94-98 relative to the designated signatories for the BIR Tax Computerization Project
Digest |
March 01, 1999 |
|
RMO No. 16-1999 |
Prescribes the guidelines and procedures on the processing of Summary Lists of Sales and Purchases in magnetic form
Digest |
March 01, 1999 |
|
RMO No. 17-1999 |
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
Digest |
March 01, 1999 |
|
RMO No. 18-1999 |
Prescribes the strategies and activities for the 1999 taxpayer dialogue and information/education campaign of the BIR
Digest |
March 04, 1999 |
|
RMO No. 19-1999 |
Amends RMO No. 11-99 regarding the coverage of exceptions from the suspension of tax examination of the BIR effective March 1, 1999
Digest |
March 04, 1999 |
|
RMO No. 20-1999 |
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
Digest |
March 05, 1999 |
|
RMO No. 21-1999 |
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
Digest |
March 5, 1999 |
|
RMO No. 22-1999 |
Prescribes the guidelines and procedures in the acceptance of outsourced and in-house developed application systems
Digest |
March 12, 1999 |
|
RMO No. 23-1999 |
Prescribes the rules and procedures to be followed in case of fire or other emergencies
Digest |
March 15, 1999 |
|
RMO No. 25-1999 |
Revises the regional allocation of the BIR collection goal for CY 1999
Digest |
March 29, 1999 |
|
RMO No. 26-1999 |
Prescribes the guidelines and procedures to ensure Y2K compliance on mission critical system of the BIR
Digest |
March 29, 1999 |
|
RMO No. 27-1999 |
Updates the guidelines and procedures on the disposal of unserviceable property
Digest |
March 29, 1999 |
|
RMO No. 28-1999 |
Prescribes the procedures in the acceptance of property donations to the Bureau of Internal Revenue
Digest |
March 31, 1999 |
|
RMO No. 29-1999 |
Defines the Bureau's publication goals and editorial policies and guidelines
Digest |
April 8, 1999 |
|
RMO No. 30-1999 |
Prescribes the filing of information returns by non-resident citizens and Overseas Contract Workers who are exempt from tax
Digest |
April 12, 1999 |
|
RMO No. 31-1999 |
Amends RMO No. 18-97 relative to the designation of signing officials for checks drawn against Regional Bank Accounts
Digest |
April 19, 1999 |
|
RMO No. 33-1999 |
Prescribes the guidelines and procedures in the use of pre-numbered Tax Verification Notices in lieu of Return Verification Orders
Digest |
April 22, 1999 |
|
RMO No. 34-1999 |
Prescribes the guidelines and procedures in the acceptance and payment of Communication Support to Manage Change Project deliverables
Digest |
April 27, 1999 |
|
RMO No. 35-1999 |
Institutionalizes the raffle of sales invoices and receipts under the
Digest |
April 27, 1999 |
|
RMO No. 36-1999 |
Amends the guidelines and procedures in the issuance of Letters of Authority (LAs), approval of audit reports and issuance of Assessment Notices
Digest |
May 3, 1999 |
|
RMO No. 37-1999 |
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
Digest |
May 3, 1999 |
|
RMO No. 38-1999 |
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
Digest |
May 4, 1999 |
|
RMO No. 39-1999 |
Amends RMO No. 31-99 relative to the signatories of checks drawn against Regional Bank Accounts maintained with Government Depositary Banks
Digest |
May 12, 1999 |
|
RMO No. 40-1999 |
Institutionalizes the raffle of sales invoices and receipts now dubbed as "Humingi ng Resibo, Milyun-milyon ang Panalo"
Digest |
May 18, 1999 |
|
RMO No. 41-1999 |
Circularizes the text of Memorandum Circular No. 6 of the Civil Service Commission which expands the coverage of special leave privileges
Digest |
May 24, 1999 |
|
RMO No. 42-1999 |
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
Digest |
May 24, 1999 |
|
RMO No. 43-1999 |
Delegates to the Assistant Commissioner, Collection Service the authority to sign ITS-generated Assessment Notices for large taxpayers
Digest |
June 3, 1999 |
|
RMO No. 44-1999 |
Prescribes the policies and procedures for the mandatory return of adopted taxpayers to their home Revenue District Offices
Digest |
June 15, 1999 |
|
RMO No. 45-1999 |
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
Digest |
June 21, 1999 |
|
RMO No. 46-1999 |
Prescribes the procedures to be followed in the event that taxpayer information are incomplete/incorrect or cannot be found in the ITS database
Digest |
June 22, 1999 |
|
RMO No. 47-1999 |
Revises RMO No.29-99 relative to the preparation and publication of the BIR Monitor
Digest |
June 22, 1999 |
|
RMO No. 48-1999 |
Amends RMO No. 66-98 relative to the processing and monitoring of tax payments from insurance companies
Digest |
June 23, 1999 |
|
RMO No. 49-1999 |
Prescribes the policies, guidelines and mechanics for the conduct of the Search for the 1999 BIR Tax Wizards
Digest |
June 29, 1999 |
|
RMO No. 50-1999 |
Extends the conduct of joint and coordinated examination of interrelated taxpayers and audit of banks, insurance and other financial intermediaries until September 30, 1999
Digest |
June 30, 1999 |
|
RMO No. 51-1999 |
Prescribes the guidelines and procedures for the conduct of the 1999 Search for Model Employees
Digest |
July 6, 1999 |
|
RMO No. 52-1999 |
Amends and clarifies the procedures for the processing of income tax returns and refundable tax returns
Digest |
July 9, 1999 |
|
RMO No. 53-1999 |
Amends RMO No. 6-95 relative to the implementation of a three-shift working day
Digest |
July 9, 1999 |
|
RMO No. 54-1999 |
Prescribes the policies and guidelines in the requisition and procurement of equipment and semi-expendable property
Digest |
July 9, 1999 |
|
RMO No. 55-1999 |
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
Digest |
July 12, 1999 |
|
RMO No. 56-1999 |
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
Digest |
July 14, 1999 |
|
RMO No. 57-1999 |
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
Digest |
July 14, 1999 |
|
RMO No. 58-1999 |
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
Digest |
July 14, 1999 |
|
RMO No. 59-1999 |
Prescribes the policies, guidelines and procedures on the maintenance of various Integrated Tax System (ITS) Codes Tables
Digest |
July 16, 1999 |
|
RMO No. 60-1999 |
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
Digest |
July 16, 1999 |
|
RMO No. 61-1999 |
Prescribes the guidelines and procedures on the transmittal of BIR Forms 1700 (Annual Income Tax Return for Individuals Earning Purely Compensation)
Digest |
July 19, 1999 |
|
RMO No. 62-1999 |
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
Digest |
July 28, 1999 |
|
RMO No. 63-1999 |
Prescribes the adoption of arm's length bargaining standard in the determination of taxable income on inter-company loans or advances
Digest |
August 13, 1999 |
|
RMO No. 64-1999 |
Prescribes the 1999 Audit Program on Large Taxpayers and Policy Cases
Digest |
August 13, 1999 |
|
RMO No. 65-1999 |
Amends the slogan and the raffle mechanics for the millennium draw of "Humingi ng Resibo, Milyun-Milyon ang Panalo"
Digest |
August 18, 1999 |
|
RMO No. 66-1999 |
Prescribes the guidelines and procedures on the issuance of Certificates Authorizing Registration (CARs) and reporting of real and personnel property transactions
Digest |
August 23, 1999 |
|
RMO No. 67-1999 |
Prescribes the 1999 policies, guidelines and procedures in the audit of tax cases by Revenue District Offices
Digest |
August 23, 1999 |
|
RMO No. 68-1999 |
Amends pertinent provisions of RMO No. 65-99 relative to the raffle promo "Humingi ng Resibo, Milyun-Milyon ang Panalo: Millenium Draw"
Digest |
August 27, 1999 |
|
RMO No. 69-1999 |
Establishes the policies and procedures in the generation of the Large Taxpayers Collection Report
Digest |
August 30, 1999 |
|
RMO No. 70-1999 |
Establishes the policies and procedures in the generation of the Large Taxpayers Collection Report
Digest |
August 30, 1999 |
|
RMO No. 71-1999 |
Prescribes an Office Audit Program in the Assessment Division of Revenue Regional Offices
Digest |
September 15, 1999 |
|
RMO No. 72-1999 |
Prescribes the use of E-mail facility in the transmission of rollout related documents
Digest |
September 15, 1999 |
|
RMO No. 73-1999 |
Creates Alphanumeric Tax Codes of revenue sources for proper classification of taxes
Digest |
September 20, 1999 |
|
RMO No. 74-1999 |
Prescribes the guidelines and procedures in the administration of qualifying examination for Revenue Officers' assignment to the Large Taxpayers Service
Digest |
September 17, 1999 |
|
RMO No. 75-1999 |
Delegates to the Regional Directors the authority to issue certain rulings with established precedents
Digest |
September 27, 1999 |
|
RMO No. 76-1999 |
Prescribes the policies and guidelines in the processing of application for retirement of BIR employees
Digest |
October 8, 1999 |
|
RMO No. 77-1999 |
Prescribes the guidelines and procedures in the administration of the qualifying examination for Revenue Officers who will conduct the audit of excise taxpayers
Digest |
October 4, 1999 |
|
RMO No. 78-1999 |
Prescribes the policies, guidelines and procedures to implement the "Go-Current" Policy for 1999 under the Integrated Tax System
Digest |
October 13, 1999 |
|
RMO No. 79-1999 |
Prescribes the policies and procedures on the processing of Taxpayers' Record Update (TRU) Phase I data for non-computerized Revenue District Offices
Digest |
October 13, 1999 |
|
RMO No. 80-1999 |
Prescribes the guidelines and procedures in the administration of the qualifying examination for revenue personnel who will be assigned at the Tax Fraud Division
Digest |
October 19, 1999 |
|
RMO No. 81-1999 |
Prescribes the guidelines on the issuance of VAT Exemption Certificate to all qualified embassies and their personnel
Digest |
November 5, 1999 |
|
RMO No. 82-1999 |
Prescribes the policies and procedures in the issuance of Taxpayer Identification Number
Digest |
November 23, 1999 |
|
RMO No. 83-1999 |
Prescribes the procedures in the processing of Authority to Print Invoices and Receipts in computerized and non-computerized Revenue District Offices
Digest |
November 23, 1999 |
|
RMO No. 84-1999 |
Prescribes the policies and procedures relative to the BIR Work Planning and Accomplishment Reporting Process for the Year 2000
Digest |
December 02, 1999 |
|
RMO No. 85-1999 |
Prescribes the policies and guidelines to ensure the safety and security of computer equipment of the BIR
Digest |
December 03, 1999 |
|
RMO No. 86-1999 |
Amends RMO No. 31-98 by defining the new composition of the Committee on Disposal of Specialized Accountable Forms in the Regional Offices
Digest |
December 03, 1999 |
|
RMO No. 87-1999 |
Prescribes the guidelines in recommending No Appeal from adverse court decisions
Digest |
December 06, 1999 |
|
RMO No. 88-1999 |
Prescribes the policies and procedures on the monitoring and verification of government offices' compliance with the withholding tax requirements
Digest |
December 10, 1999 |
|
RMO No. 89-1999 |
Prescribes the use of the revised Letter of Authority Register (BIR Form No. 1968)
Digest |
December 10, 1999 |
|
RMO No. 90-1999 |
Revises the regional allocation of the BIR Collection Goal for CY 1999
Digest |
December 10, 1999 |
|
RMO No. 91-1999 |
Suspends all field operations of the Bureau of Internal Revenue effective December 16, 1999 until January 10, 2000
Digest |
December 16, 1999 |
|
RMO No. 92-1999 |
Prescribes the policies and procedures on the issuance and maintenance of Drawee Bank Codes
Digest |
December 20, 1999 |
|
RMo No. 32-1999 |
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
Digest |
April 20, 1999 |
