No. of Issuance

Subject Matter

Date of Issue

RMO No. 1-2014

Drops and creates the Alphanumeric Tax Code (ATC) on Franchise Tax due from Philippine Amusement and Gaming Corporation (PAGCOR) 
Digest | Full Text

January 3, 2014

RMO No. 2-2014

Amends RMO No. 11-2004 which prescribes the use of the revised taxpayer type classification, and adopts the latest Philippine Standard Industrial Classification (PSIC) and Philippine Standard Occupational Classification (PSOC) 
Digest | Full Text | Annex A

January 8, 2014

RMO No. 3-2014

Promulgates and implements the Information Security Charter 
Digest | Full Text | Annex A | Attachment A

January 14, 2014

RMO No. 4-2014

Allocates the CY 2014 BIR collection goal by implementing office 
Digest | Full Text | Tables

January 16, 2014

RMO No. 5-2014

Prescribes the use of the Philippine Tariff Finder 
Digest | Full Text | Annex A

January 21, 2014

RMO No. 6-2014

Promulgates and implements the Performance Evaluation Division Charter 
Digest Full Text | Charter

January 24, 2014

RMO No. 7-2014

Amends RMO No. 4-2014 on the allocation of the CY 2014 BIR Collection Goal by implementing office 
Digest | Full Text | Tables

January 24, 2014

RMO No. 8-2014

Amends RMO No. 10-2013 re: revised guidelines and procedures in the issuance and enforcement of Subpoena Duces Tecum and the prosecution of cases for non-compliance therewith
Digest | Full Text

January 29, 2014

RMO No. 9-2014

Prescribes guidelines in the processing of requests for rulings with the Law and Legislative Division 
Digest | Full Text

February 7, 2014

RMO No. 10-2014

Prescribes the policies, guidelines and procedures in the accreditation of importers and customs brokers and the revocation thereof 
Digest | Full Text | Annex A-1 | Annex A-2 | Annex B | Annex C | Annex D-1 & D-2 Annex E | Annex F | Annex G

February 10, 2014

RMO No. 11-2014

Prescribes the policies, guidelines and procedures in the periodic clean-up of Accounts Receivable/Delinquent Accounts 
Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex E | Annex F

February 13, 2014

RMO No. 12-2014

Prescribes the Information Asset Classification Guidelines 
Digest | Full Text | Annex A

February 24, 2014

RMO No. 13-2014

Prescribes the policies, guidelines and procedures in the management, sale/disposal of acquired/forfeited assets (absolutely forfeited personal and real properties)
Digest | Full Text | Annex 1 to 34

March 3, 2014

RMO No. 14-2014

Prescribes the policies, guidelines and procedures for the processing and issuance of an Electronic Authority To Release Imported Goods (eATRIG) for Excise Tax purposes
Digest | Full Text

March 19, 2014

 

RMO No. 15-2014

Prescribes the revised Information and Communications Technology (ICT) Security Policy
Digest | Full Text

March 24, 2014 

RMO No. 16-2014

Reiterates and prescribes certain policies relative to the VAT Audit Program
Digest | Full Text

April 3,
2014

RMO No. 17-2014

Prescribes additional policies, guidelines and procedures in the implementation of the Mobile Revenue Collection Officers System and imposes applicable sanctions/penalties for violations thereof
Digest | Full text

 April 15,
 
2014

RMO No. 18-2014

Prescribes the guidelines and procedures in the implementation of the information and publicity on programs/projects/activities of government agencies required under COA Circular No. 2013-004
Digest | Full Text

April 30,
 
2014 

RMO No. 19-2014

Amends RMO No. 18-2013 on the issuance of Certificate Authorizing Registration for transfers of properties under the jurisdiction of RDO No. 6-Urdaneta, East Pangasinan
Digest | Full Text

May 15. 
2014 

RMO No. 20-2014

Amends RMO No. 22-2000, as amended by RMO No. 12-2001, and further amended by RMO No. 4-2002, on the implementation of the Taxpayers’ Account Management Program (TAMP) in harmony with RMO No. 41-2011
Digest | Full Text

May 19,
2014 

RMO No. 21-2014

Prescribes the policies, guidelines and procedures relative to the frequency of deposits of internal revenue tax collections by Revenue Collection Officers (RCOs)/Special Collecting Officers (SCOs)/other Collecting Officers (COs) to Authorized Government Depository Banks and the imposition of applicable sanctions/penalties for violations thereof
Digest | Full Text

 June 11,
2014

RMO No. 22-2014

Precribes supplemental guidelines, policies and procedures in the accreditation of importers and customs brokers as embodied in RMO No. 10-2014
Digest| Full Text 

June 20, 2014

RMO No. 23-2014

Clarifies and consolidates the obligations of government agencies, bureaus and instrumentalities as Withholding Agents
Digest | Full Text |

June 20, 2014

RMO No. 24-2014

Amends Section 18 E (1) of the Revised Code of Conduct for Revenue Officials and Employees 
Digest | Full Text |

July 18,
2014

RMO No. 25-2014

Prescribes the revised procedures, policies and guidelines, including enhancement in the format, for the preparation of “Reports on Drastic Changes in Collection Performance” (BIR Form Nos. 1771A to 1771C)
Digest Full Text | BIR Form No. 1771A | BIR Form No. 1771B | BIR Form No. 1771C

July 21,
2014

RMO No. 26-2014

Prescribes the guidelines and procedures in the preparation and submission of Statement of Report of Collections and Deposits
Digest | Full Text | Attachment A | Attachment B, C & D

July 22,
2014

RMO No. 27-2014

Amends certain provisions of RMO No. 10-05 relative to the policies and procedures in the accreditation of Cash Register Machine, Point of Sale and other sales machines
Digest | Full Text | Annex E | Annex F

July 22,
2014

RMO No. 28-2014

Amends the Revised Code of Conduct for Revenue Officials and Employees by prescribing the policies and guidelines on the protection of the BIR against tobacco industry interference 
Digest | Full Text | Joint Memorandum Circular 2010-01

July 28,
2014

RMO No. 29-2014

Prescribes the uniform format and procedures for the issuance of Certifications on the Existence of Outstanding Tax Liabilities of Taxpayers 
Digest | Full Text | Annex A | Annex B

August 7,
2014

RMO No. 30-2014

 

Prescribes the uniform guidelines and procedures in the remittance of all taxes withheld by National Government Agencies to the Bureau of Internal Revenue through the use of Electronic Tax Remittance Advice System
Digest | Full Text | Annex A | Annex B | Annex C | Annex D

August 14, 2014 

RMO No. 31-2014

Prescribes the regular updating of content of the BIR Website using the new Content Management System 
Digest | Full Text | Annex A | Annex B |

August 26,
2014

RMO No. 32-2014

Prescribes the submission of the Minutes of Staff Meetings of the Regional Offices
Digest | Full Text

August 27,
2014

RMO No. 33-2014

Amends the policies, guidelines and procedures in the issuance of Importer's Clearance Certificate and Customs Broker's Clearance Certificate relative to accreditation as importer/customs broker
Digest | Full Text | Annex A | RFV No. A-2014 |

September 11, 
2014 

RMO No. 34-2014

Clarifies certain provisions of RMO No. 20-2013 on the issuance of Tax Exemption Rulings for qualified non-stock, non-profit corporations and associations under Section 30 of the NIRC of 1997, as amended
Digest | Full Text

September 18, 
2014

RMO No. 35-2014     

Prescribes the policies, guidelines and procedures in the use of Accounts Receivable Management System in the management and monitoring of Accounts Receivable/ Deliquent Accounts
Digest | Full Text | Annex A

October 2,
2014

RMO No. 36-2014

Prescribes the CY 2014 Operational Key Performance Indicators and Accomplishment Reporting for the Revenue Regions, Regional Divisions and Revenue District Offices 
Digest | Full Text | Annex A | Annex B1, B2 & C |
October 14,
2014

RMO No. 37-2014

Consolidates the reportorial requirements of the Resource Management Group
Digest | Full Text | Annex A
December 5,
2014

RMO No. 38-2014

Prescribes the uniform policies and guidelines on the implementation of cash disbursements for tax refunds thru the Trust Receipts Fund
Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex E | Annex F | Annex G |

December 9,
2014

RMO No. 39-2014

Prescribes the use of the revised BIR Form No. 0044 (Request for System Access Form)
Digest | Full Text | Annex A

December 15, 
2014