No. of Issuance

Subject Matter

Date of Issue

RMO No.1-2016

Implements the centralized processing of Authority to Release Imported Goods (ATRIG) for excisable products
Digest | Full Text   

January 7, 2016 

RMO No. 2-2016

Allocates the CY 2016 BIR collection goal by implementing office
Digest | Full Text | Tables 1 to 5

January 8, 2016

RMO No. 3-2016

Amends RMO No. 3-2014 implementing the Physical and Information Assets Security Charter
Digest | Full Text  

January 15, 2015

RMO No. 4-2016

Amends pertinent provisions of RMO No. 20-2007 on the simplified processing of applications for compromise settlement and abatement cases by concerned Regional Offices 
Digest | Full Text | Annex A 

January 26, 2016

RMO No. 5-2016

Amends RMO No. 28-2008 on the policies, guidelines and procedures in reporting, recording and monitoring of attendance of revenue officials and employees
Digest | Full Text 

February 1, 2016

RMO No. 6-2016 Prescribes the BIR Strategic Plan for CY 2016-2020
Digest | Full Text | Annex A 
February 16, 2016
RMO No. 7-2016 Prescribes the policies and procedures in the decentralization of processing and issuance of certifications on internal revenue tax payments to all concerned revenue offices
Digest | Full Text | Annex A-1 | Annex A-2 | Annex B 
February 16, 2016
RMO No. 8-2016 Amends the provisions of RMO No. 83-2010 by centralizing at the National Office the custody and safekeeping of all original documentary proofs of ownership by the government on absolutely forfeited assets
Digest | Full Text  
 March 3, 2016
RMO No.9-2016 Reiterates and clarifies the duties and responsibilities of personnel holding position in an Officer-In-Charged capacity
Digest | Full Text 
March 11, 2016
RMO No. 10-2016 Amends the Public Assistance and Awareness Campaign Program reports
Digest | Full Text | Annex A | Annex B | Annex C  
March 15, 2016
RMO No. 11-2016 Amends certain items in Annex A of RMO No. 6-2016 relative to the BIR Strategic Plan for CY 2016-2020
Digest | Full Text | Annex A 
March 21, 2016
RMO No. 12-2016 Prescribes the policies, guidelines and procedures in the manual issuance of Authority to Release Imported Goods (ATRIG) for imported automobiles already released from the custody of Bureau of Customs pursuant to RR No. 2-2016
Digest | Full Text | Annex A | Annex B 
April 4, 2016
RMO No. 13-2016 Prescribes additional policies, guidelines and procedures in the processing of application for registration of non-individual taxpayers under the Electronic Tax Information System (eTIS1) - Taxpayer Registration System (TRS) 
Digest | Full Text 
April 14, 2016
RMO No. 14-2016 Revises the guidelines for the execution of waivers from the defense of prescription pursuant to Section 222 of the National Internal Revenue Code of 1997, as amended
Digest | Full Text       
April 18, 2016
RMO No. 15-2016 Amends Revenue Memorandum Order No. 30-2001 relative to the provisions of application for bank accreditation 
Digest | Full Text 
April 27, 2016
RMO No. 16-2016  Prescribes the guidelines and procedures on submission of report on commercials and advertisements through media (television, radio, print and internet/on-line) of candidates in the May 9, 2016 National and Local Elections 
Digest | Full Text | Annex A | Annex B 
May 3, 2016
RMO No. 17-2016  Supplements the guidelines for the non-recognition of gain or loss on the transfer of property in exchange for shares of stock pursuant to Section 40(C)(2) in relation to Section 40(C)(6)(c) of the Tax Code of 1997 as implemented by RR No. 18-2001  
Digest | Full Text 
May 5, 2016
RMO No. 18-2016  Updates the reportorial requirements under the Client Support Service 
Digest | Full Text | Annex A 
May 17, 2016
RMO No. 19-2016 Further amends RMO No. 2-2014, prescribing the use of the revised Taxpayer Type Classification and adopting the latest 2009 Philippine Standard Industrial Classification (PSIC) and 2012 Philippine Standard Occupational Classification (PSOC)
Digest | Full Text | Annex A 
May 17, 2016
RMO No. 20-2016  Updates the guidelines and procedures in maintaining the records of accountabilities of Revenue Officers and employees on issued, transferred and returned furniture, equipment, vehicle and other semi-expendable properties
Digest | Full Text 
May 19, 2016
RMO No. 21-2016 Prescribes the policies, guidelines and procedures on the use of official cellular phones and payment of monthly billings 
Digest | Full Text 
May 26, 2016
RMO No. 22-2016  Prescribes the policies and procedures for the issuance of Electronic Certificate Authorizing Registration (eCAR) 
Digest | Full Text | Annex A  
June 1, 2016
RMO No. 23-2016 Prescribes internal rules and procedures on the rendition of overtime services of BIR personnel
Digest | Full Text | Annex A | Annex B | Annex C | Annex D
June 8, 2016
RMO No. 24-2016 Prescribes the investigation of parties in transactions involving transfer/assignment/sale of properties
Digest | Full Text 
June 8, 2016
RMO No. 25-2016 Supplements the rules on the investigation of parties in transactions involving transfer/assignment/sale of properties
Digest | Full Text 
June 14, 2016
RMO No. 26-2016 Prescribes the policies and guidelines in handling disputed assessments 
Digest | Full Text 
June 14, 2016
RMO No. 27-2016 Prescribes the procedures for claiming tax treaty benefits for dividend, interest and royalty income of non-resident income earners 
Digest | Full Text | Annex A 
June 23, 2016
RMO No. 28-2016 Prescribes the policies, guidelines and procedures in implementing the Memorandum of Understanding between the Home Development Mutual Fund and the BIR in electronic filing of tax returns thru eBIRForms and issuance of eCAR 
Digest | Full Text | Annex A | Annex B | Annex C  
June 23, 2016
RMO No. 29-2016 Revises the guidelines and procedures in the designation, assignment of Revenue Collection Officers (RCO) codes and issuance of fidelity bonds for RCOs authorized to accept tax returns and collect tax payments
Digest | Full Text | Annex A 
June 27, 2016
RMO No. 30-2016  Prescribes the guidelines, policies and procedures for replacement of spoiled/bad order and factory defected internal revenue stamps under the Internal Revenue Stamps Integrated System (IRSIS)
Digest | Full Text | Annex A | Annex B | Annex C | Annex C1 | Annex D | Annex D1
June 28, 2016
RMO No. 31-2016 Amends RMO No. 13-2014 particularly on the public auction sale of absolutely forfeited and seized properties
Digest | Full Text 
June 29, 2016
RMO No. 32-2016 Further clarifies and amends certain policies, guidelines and procedures in the issuance of importer/broker clearance certificates relative to the accreditation as importer/customs broker 
Digest | Full Text  
June 29, 2016
RMO No. 33-2016 Prescribes the uniform procedures for the implementation of Internal Revenue Stamp Integrated System (IRSIS) 
Digest | Full Text 
 June 30, 2016
RMO No. 34-2016

Amends the prescribed format for the Notice of Denial that shall be prepared by concerned Regional Offices relative to Applications for Compromise Settlement and/or Abatement of Penalties
Digest | Full Text | Annex A

June 30, 2016
RMO No. 35-2016 Prescribes the use of the new revised Consolidated Warrant of Distraint and/or Levy Status Report with Monthly Consolidated List of Seized Properties
Digest | Full Text | Annex A | Annex B
June 30, 2016
RMO No. 36-2016 Prescribes the policies and procedures in the decentralization of recording and reporting of internal revenue taxes to all Regional Finance and Collection Divisions
Digest | Full Text | Annexes
June 30, 2016 
RMO No. 37-2016 Prescribes the guidelines, procedures and requirements in the processing of separation benefit claims 
Digest | Full Text | Annex A | Annex B | Annex C | Annex D 
June 30, 2016
RMO No. 38-2016 Revokes RMO Nos. 24-2016 and 25-2016 prescribing the investigation of parties in transactions involving the transfer/assignment/sale of properties 
Digest | Full Text 
July 1, 2016
RMO No. 39-2016 Prescribes the manner by which all papers and correspondences for signature by Commissioner Caesar R. Dulay shall be prepared 
Digest | Full Text 
July 4, 2016
RMO No. 40-2016 Reminds the revenue officials and employees on the observance of the "No Gift Policy" in the BIR
Digest | Full Text 
July 5, 2016
RMO No. 41-2016 Reiterates the provisions of RMC No. 39-2015 re: "Updated BIR Citizens Charter as Consolidated" and RMC No. 80-2012 re: "Strict Adherence to ARTA Provision on Accessing Frontline Services" on Certificates Authorizing Registration issuance
Digest | Full Text 
July 14, 2016
RMO No. 42-2016 Prescribes the guidelines and procedures in the implementation of Republic Act No. 9505, otherwise known as the Personal Equity and Retirement Account (PERA) Act of 2008
Digest | Full Text | Annex A | Annex A-1 | Annex A-2 | Annex A-3 | Annex B | Annex B.A-1 to
Annex C.E-1
| Annex D | Annex D-1 | Annex E | Annex E-1
July 21, 2016 
RMO No. 43-2016  Amends the guidelines for the issuance of International Carrier's Special Certificate and International Carrier's General Certificate
Digest | Full Text 
July 25, 2016
RMO No. 44-2016 Amends RMO No. 20-2013, as amended re: "Prescribing the Policies and Guidelines in the Issuance of Tax Exemption Rulings to Qualified Non-Stock, Non-Profit Corporations and Associations under Section 30 of the NIRC of 1997, as Amended"
Digest | Full Text 
July 26, 2016
RMO No. 45-2016 Prescribes the timely uploading of collection data from the Authorized Agent Banks and immediate resolution of CBR suspended cases
Digest | Full Text | Annex 
August 3, 2016
RMO No. 46-2016  Directs all internal revenue officers and others concerned that all advisories, revenue actions/decisions and policy statements that substantially affect the basic rights and remedies of the taxpayer relative to the assessment and collection of taxes shall not be posted in the BIR Website or released to the print and broadcast media without the prior approval of the Commissioner of Internal Revenue 
Digest | Full Text 
August 8, 2016
RMO No. 47-2016 Prescribes the manner by which all papers and correspondences for signature by Deputy Commissioner Nestor S. Valeroso of the Operations Group shall be prepared
Digest | Full Text 
August 8, 2016 
RMO No. 48-2016 Prescribes the use of BIR Internal Form Nos. 0052 (Turnover of Property Accountabilities) and 0053 (Return of Property Accountabilities) 
Digest | Full Text | Annex A and B
August 12, 2016
RMO No. 49-2016 Prescribes internal rules and procedures on the rendition of overtime services of BIR personnel 
Digest | Full Text | Annex A | Annex B | Annex C | Annex D 
August 15, 2016
RMO No. 50-2016

Prescribes the manner by which all papers and correspondences for signature by Deputy Commissioner Jesus Clint O. Aranas of the Legal Group shall be prepared
Digest | Full Text 

August 18, 2016
RMO No. 51-2016 Designates ACIR Marissa O. Cabreros of the Legal Service as the official Spokesperson of the BIR
Digest | Full Text 
August 22. 2016
RMO No. 52-2016  Directs the submission of inventory of pending requests for Tax Exemption Rulings as of August 15, 2016 
Digest | Full Text | Annex A 
September 1, 2016
RMO No. 53-2016 Prescribes the use of the Customer Assistance Division as the new name of BIR Contact Center
Digest | Full Text 
September 1, 2016
RMO No. 54-2016 Creates a Special Disciplinary Committee for purposes of investigation of Revenue Officers relative to questionable tax audits and investigations and other matters
Digest | Full Text   
September 1, 2016
RMO No. 55-2016 Amends certain provisions of RMO No. 15-2003, as amended by RMO No. 22-2016, relative to the processing of Electronic Certificate Authorizing Registration (eCAR) and its signatories
Digest | Full Text   
 September 2, 2016
RMO No. 56-2016 Further amends the policies, guidelines and procedures in the application and processing of Bureau of Internal Revenue Importer's Clearance Certificate (ICC) and Broker's Clearance Certificate (BCC)
Digest | Full Text  
September 2, 2016 
RMO No. 57-2016 Directs the special revalidation of outstanding Letters of Authority under the Run After Tax Evaders (RATE) Program
Digest | Full Text 
September 5, 2016
RMO No. 58-2016 Prescribes the manner by which all papers and correspondences for signature by Deputy Commissioner Lanee Cui-David of the Information Systems Group shall be prepared
Digest | Full Text 
September 5, 2016
RMO No. 59-2016 Prescribes the policies on the conduct of issue-based audit under the VAT Audit Program 
Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex E | Annex F | Annex G |
Annex H | Annex I | Annex J 
September 21, 2016 
RMO No. 60-2016 Prescribes the guidelines on the compliance on the grant of the FY 2016 Performance-Based Bonus requirements per Administrative Order No. 25 Inter-Agency Task Force Memorandum Circular No. 2016-01 
Digest | Full Text 
October 28, 2016
RMO No. 61-2016 Establishes a standard Taxpayer Feedback System 
Digest | Full Text | Annex A | Annex B | Annex C 
October 28, 2016
RMO No. 62-2016 Provides the policies in the issuance of BIR Tax Clearances required for securing NBI clearance 
Digest | Full Text 
November 9, 2016
RMO No. 63-2016 Identifies the Operational Key Performance Indicators (KPIs) that shall no longer be measured in CY 2016  
Digest | Full Text 
November 11, 2016
RMO No. 64-2016 Amends certain provision of RMO No. 19-2015 pertaining to audit policies 
Digest | Full Text 
November 14, 2016
RMO No. 65-2016

Prescribes guidelines and procedures to streamline the process and issuance of Certificate of Tax Exemption and electronic Certificate Authorizing Registration of transfer of raw lands intended for socialized housing projects to the National Housing Authority (NHA) pursuant to RA No. 7279, otherwise known as the "Urban Development and Housing Act of 1992"
Digest | Full Text

December 6, 2016
RMO No. 66-2016 Amends pertinent provisions of RMO No. 26-2011, prescribing the guidelines in the tax treatment of separation benefits received by officials and employees on account of their separation from employment due to death, sickness or other physical disability and the issuance of Certificate of Tax Exemption from Income Tax and Withholding Tax
Digest | Full Text | Annex A-1 | Annex A-2 | Annex A-3 | Annex A-4 | Annex E | Annex F
December 6, 2016