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2000 Revenue Memorandum Orders



No. of Issuance
Subject Matter
Date of Issue
RMo No. 5-2000
Suspends the issuance of Letters of Authority or mission orders to audit and/ or investigate
Digest
January 20, 2000
RMO No. 6-2000
Prescribes the strategies and activities for the year-round dialogue with taxpayers and tax information/ education campaign of the Bureau.
Digest
February 29, 2000
RMO No. 7-2000
Prescribes the policies and guidelines in the generation of the annual top individual and corporate income taxpayers.
Digest
March 20, 2000
RMO No. 8-2000
Amends some provisions of RMO No. 84-99 relative to the Work Planning and Accomplishment Reporting Process
Digest
March 22, 2000
RMO No 9-2000
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
Digest
March 29, 2000
RMO No. 10-2000
Revises RMO No. 59-99 relative to the policies and procedures on the maintenance of various Integrated Tax System (ITS) Codes Tables
Digest
April 26, 2000
RMO No. 11-2000

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


Digest
May 2, 2000
RMO No. 12-2000
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
Digest
April 27, 2000
RMO No. 13-2000
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
Digest
May 2, 2000
RMO No. 14-2000
Establishes relevant policies and guidelines for the implementation of the ITS Coaching Program
Digest
May 2, 2000
RMO No. 15-2000
Creates, drops and renames the Alphanumeric Tax Codes (ATCs) of revenue sources for proper classification of taxes
Digest
May 5, 2000
RMO No. 16-2000
Prescribes the policies and procedures for the processing and monitoring of withholding tax payments from National Government Agencies
Digest
May 12, 2000
RMO No. 17-2000
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)
Digest
June 14, 2000
RMO No. 18-2000
Prescribes the policies and procedures in the conduct of audit of large taxpayers for CY 2000
Digest
June 19, 2000
RMO No. 19-2000

Prescribes the short-term Audit Program for Revenue District Offices


Digest
June 19, 2000
RMO No. 20-2000
Prescribes the policies and raffle mechanics in the holding of the 2000 raffle promo
Digest
August 1, 2000
RMO No. 21-2000
Prescribes the policies and procedures in the processing and approval of taxpayer's application for permit to adopt computerized accounting system and its components
Digest
August 3, 2000
RMO No. 22-2000
Prescribes the policies, guidelines and procedures for the stop-filer capability rollout for computerized RDOs
Digest
August 3, 2000
RMO No. 23-2000
Prescribes the policies and guidelines in the preparation and submission of reports required by the Taxpayer Assistance Service
Digest
August 3, 2000
RMO No. 24-2000

Prescribes the Year 2000 Audit Program for Revenue District Offices


Digest
August 4, 2000
RMO No. 25-2000
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
Digest
August 4, 2000
RMO No. 26-2000
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
Digest
August 4, 2000
RMO No. 27-2000
Defines the new composition of the Committee on Disposal of Specialized Accountable Forms in the National Office
Digest
August 7, 2000
RMO No. 28-2000
Creates a new Alphanumeric Tax Codes (ATCs) of revenue sources for proper classification of taxes
Digest
August 17, 2000
RMO No. 29-2000

Prescribes the policies and guidelines on the use and maintenance of the BIR E-mail and Internet Browsing facilities


Digest
August 17, 2000
RMO No. 30-2000
Prescribes the Year 2000 Audit Program for Excise Taxpayers
Digest
August 17, 2000
RMO No. 31-2000
Prescribes the revised office codes for BIR offices and the guidelines for its proper use
Digest
August 17, 2000
RMO No. 32-2000
Prescribes the guidelines and procedures in the receiving, retrieval, processing and storage of tax returns in the Revenue District and Regional Offices
Digest
August 22, 2000
RMO No. 33-2000
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
Digest
August 22, 2000
RMO No. 34-2000
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
Digest
August 29, 2000
RMO No. 35-2000
Prescribes the policies and guidelines in classifying Information Technology equipment as obsolete and/or unserviceable
Digest
August 30, 2000
RMO No. 36-2000
Prescribes an Office Audit Program in the Assessment Division of Regional Offices
Digest
August 30,2000
RMO No. 37-2000
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
Digest
September 8, 2000
RMO No. 38-2000
Prescribes the guidelines and procedures in the conversion of accounts receivable cases for the Integrated Tax System
Digest
September 13, 2000
RMO No. 39-2000
Prescribes the policies and guidelines on data purification of registration, return and payment information of top taxpayers
Digest
September 13, 2000
RMO No. 40-2000
Prescribes the policies, guidelines and procedures on the processing of Taxpayers' Record Update Phase II data for non-computerized Revenue District Offices
Digest
September 25, 2000
RMO No. 41-2000
Prescribes the guidelines and procedures in the conversion of accounts receivable cases for the Integrated Tax System
Digest
September 13, 2000
RMO No. 42-2000
Prescribes the policies and procedures in the intensification of collection/settlement of delinquent accounts and disputed assessments through compromise settlement
Digest
September 26, 2000
RMO No. 43-2000
Prescribes the policies and guidelines to establish a credible and standardized Performance Evaluation System for the BIR
Digest
October 23, 2000
RMO No. 44-2000
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
Digest
October 23, 2000
RMO No. 45-2000
Prescribes the policies, guidelines and procedures governing the grant of study leave for BIR personnel
Digest
October 23, 2000
RMO No. 46-2000
Prescribes the audit policies and procedures in the investigation of internal revenue tax liabilities of enterprises registered with the Philippine Export Zone Authority
Full Text
October 23, 2000
RMO No. 47-2000
Prescribes the guidelines and procedures in the implementation of the new staffing pattern under Executive Order No. 175
Full Text
October 23, 2000
RMO No. 48-2000
Prescribes the policies and procedures in the re-classification of status of taxpayers who were previously classified as large taxpayers
Full Text
October 26, 2000
RMO No. 49-2000
Prescribes the Year 2000 Audit Program for Enforcement Service
Full Text
November 9, 2000
RMO No. 50-2000
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
Full Text
November 17, 2000
RMO No. 51-2000
Prescribes the emergency measures to enhance collection of taxes and meet the collection goal for the Year 2000
Digest
November 28, 2000
RMO No. 52-2000
Prescribes the policies and procedures to implement the Stop-Filer Case Management for computerized Revenue District Offices who exited the Stop Filer Capability
Digest
December 5, 2000
RMO No. 53-2000
Extends the period of availment of the Compromise Settlement Program until December 31, 2000
Digest
December 5, 2000
RMO No. 54-2000
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
Full Text
December 6, 2000
RMO No. 55-2000
Defines the new composition of the Committee to Supervise the Printing of Specialized Accountable Forms in the National Office
Full Text
December 12, 2000
RMO No. 56-2000
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
Digest
December 26-2000
RMO No. 57-2000
Prescribes the guidelines in the implementation of the administrative sanction of suspension and temporary closure of business
Full Text
December 26, 2000
RMO No. 58-2000
Prescribes the policies and procedures for the grant of permission to travel abroad to BIR personnel
Digest
December 27, 2000
RMO No.1-2000
Prescribes the procedures for the processing of tax treaty relief applications
Digest
January 4, 2000
RMO No.2-2000
Allocates the BIR collection goal of P397.227 Billion for CY 2000
Digest
January 6, 2000
RMO No.3-2000
Prescribes the manner in preparing papers and correspondence for the signature of the Commissioner of Internal Revenue
Digest
January 12, 2000
RMO No.4-2000
Suspends the conduct of tax audit, examination, investigation and/or verification
Digest
January 20, 2000


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