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2002 Revenue Memorandum Orders



No. of Issuance
Subject Matter
Date of Issue
RMO No. 1-2002
Renames and creates the Alphanumeric Tax Codes of Withholding, Value-Added and Percentage Taxes
Digest | Full Text
February 18, 2002
RMO No. 2-2002
Renames the Alphanumeric Tax Codes of certain revenue sources for proper classification of taxes
Digest | Full Text
February 19, 2002
RMO No. 3-2002
Amends RMO No. 27-2002 by defining the new composition of the Committee on Disposal of Accountable Forms in the National Office
Digest | Full Text
March 19, 2002
RMO No. 4-2002
Prescribes the policies, guidelines and procedures in the implementation of Taxpayer Account Management Program (TAMP), amending further certain provisions of RMO 22-2000, as amended, affecting the Returns Compliance System (RCS) and the Total Registration Database Clean-up under the ITS Sustainability for Operations Project
Digest | Full Text | Annex A | Annex B | Annex C | Annex C1 | Annex D
April 4, 2002
RMO No. 5-2002
Prescribes the guidelines and procedures in the adoption of Electronic Filing and Payment System (EFPS)
Digest | Full Text | Annex A | Annex B
April 15, 2002
RMO No. 6-2002
Prescribes the administrative sanctions for non-attendance at the weekly flag ceremony
Digest | Full Text
April 24, 2002
RMO No. 7-2002
Prescribes the revised office codes pursuant to Executive Order No. 306
Digest | Full Text
April 24, 2002
RMO No. 8-2002
Prescribes the "No Smoking" rule within BIR office premises and the imposition of sanctions for violation of the rule
Digest | Full Text
April 25, 2002
RMO No. 9-2002
Renames the Alphanumeric Tax Codes (ATC) of Revenue Sources for Proper Classification of Taxes
Digest | Full Text
May 6, 2002
RMO No. 10-2002
Prescribes the guidelines and procedures on the issuance of cardboard Taxpayer Identification Number (TIN) card
Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex E | Annex F
May 8, 2002
RMO No. 11-2002
Prescribes the allocation of the BIR Collection Goal for CY 2002
Digest | Full Text | Tables 1-9
May 10, 2002
RMO No. 12-2002
Lifts the suspension on the issuance of Letter/s of Authority in the Special Investigation Divisions of the Regional Office
Digest | Full Text
May 15, 2002
RMO No. 13-2002
Prescribes the policies, guidelines and procedures in the audit/investigation of Year 2000 tax returns of taxpayers under the jurisdiction of the Regional Office
Digest | Full Text | Annex A | Annex B | Annex C
May 16, 2002
RMO No. 14-2002
Prescribes the policies and guidelines in implementing the Memorandum of Agreement entered into by and among the Department of Finance, Bureau of Internal Revenue, Department of Interior and Local Government, League of Provinces of the Philippines, League of Cities of the Philippines, League of Municipalities of the Philippines and the Liga ng mga Barangay sa Pilipinas on the commitment of all parties to help one another in the implementation of strategies to enhance their tax enforcement and collection efforts by utilizing all available resources necessary in the pursuit of these objectives
Digest | Full Text | Annex B
May 20, 2002
RMO No. 15-2002
Creates the Alphanumeric Tax Code for Final Withholding Tax on interest payments to taxpayers enjoying preferential tax rates
Digest | Full Text
June 7, 2002
RMO No. 16-2002
Prescribes the policies and procedures in the investigation of internal revenue tax liabilities of Local Government Units for Year 2001 and the 1st and 2nd Quarters of Calendar Year 2002
Digest | Full Text | Annex
June 27, 2002
RMO No. 17-2002
Prescribes the modified guidelines for implementing RR No. 18-2001 on the procedure in filing the application and joint certification, designates the venue for the payment of processing fee, and provides the guidelines for the issuance of a preliminary-letter ruling in certain requests for ruling
Digest | Full Text
July 2, 2002
RMO No. 18-2002
Prescribes the policies, guidelines and procedures in identifying and handling valid or actual stop-filer cases
Digest | Full Text
July 22, 2002
RMO No. 19-2002
Prescribes the amended guidelines and procedures in the adoption of Electronic Filing and Payment System (EFPS)
Digest | Full Text
July 22, 2002
RMO No. 20-2002
Amends pertinent provisions of RMO No. 57-2000 relative to the confrontational requirements, execution and enforcement of closure orders, as well as the duration and the lifting thereof
Digest | Full Text | Annex A-C
July 29, 2002
RMO No. 21-2002
Prescribes the manner by which all papers and correspondence for signature by the Acting Commissioner of Internal Revenue shall be prepared
Digest | Full Text
August 22, 2002
RMO No. 22-2002
Prescribes the manner by which all papers and correspondence for signature by the newly-appointed Commissioner of Internal Revenue shall be prepared
Digest | Full Text
September 2 , 2002
RMO No. 23-2002
Prescribes the guidelines and procedures in the implementation of the Voluntary Assessment and Abatement Program (VAAP) of the BIR
Digest | Full Text | Annex A | Annex B
October 1, 2002
RMO No. 24-2002
Creates the Alphanumeric Tax Codes (ATC) on taxes collected through the Voluntary Assessment and Abatement Program (VAAP)
Digest | Full Text
October 1, 2002
RMO No. 25-2002
Deletes and creates Alphanumeric Tax Codes (ATC) of revenue sources for proper classification of taxes
Digest | Full Text
October 1, 2002
RMO No. 26-2002
Prescribes the revised allocation of the BIR Collection Goal for CY 2002
Digest | Full Text | Tables 1- 9
October 9, 2002
RMO No. 27-2002
Prescribes the administrative disciplinary rules on sexual harassment cases in the Bureau of Internal Revenue
Digest | Full Text | Main | Title | Table of Contents
October 14, 2002
RMO No. 28-2002
Prescribes the modified guidelines and procedures in processing application and issuance of Authority to Print (ATP) Receipts, Sales or Commercial Invoices
Digest | Full Text | Annex A | Annex B | Annex C
October 21, 2002
RMO No. 29-2002
Prescribes the revised procedures in the processing and approval of applications for permit to adopt Computerized Accounting System (CAS) or components thereof
Digest | Full Text | Annex A | Annex B | Other Annexes | Annex J
October 28, 2002
RMO No. 30-2002
Authorizes the use of BIR Form No. 1928 -Application for Relief From Double Taxation (Gains from Sale or Transfer of Shares of Stock in Philippine Corporation) for processing of tax treaty relief applications involving gains from sale or transfer of shares of stocks in a Philippine corporation including gains from sale or transfer of unit of participation in a Philippine partnership
Digest | Full Text | Form 1928_front | Form 1928_back
November 4, 2002
RMO No. 31-2002
Prescribes the policies, guidelines and procedures in the institution of closure proceedings and the filing of criminal action against taxpayers who have not responded to the Letter Notices sent by BIR under the RELIEF System
Digest | Full Text
November 22, 2002
RMO No. 32-2002
Prescribes additional guidelines and procedures in the implementation of the expanded Voluntary Assessment and Abatement Program
Digest | Full Text
November 26, 2002
RMO No. 33-2002
Prescribes the policies, guidelines and procedures relative to the sale/disposal of acquired/forfeited real properties transferred in the name of the Republic of the Philippines
Digest | Full Text | Annex A | Annex E | Annex GFCBD | Annex H | Annex I | Annex J | Annex K | Memo
November 29, 2002
RMO No. 34-2002
Creates the Alphanumeric Tax Codes (ATC) on taxes collected through the Voluntary Assessment and Abatement Program (VAAP)
Digest | Full Text
December 9, 2002
RMO No. 35-2002
Prescribes the guidelines and procedures in the processing and issuance of Authority to Release Imported Goods (ATRIG) for Excise and Value-Added Tax Purposes
Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Flowchart
December 11, 2002
RMO No. 36-2002
Establishes policies and procedures relative to the extraction/salvaging of reusable parts of obsolete/unserviceable Information Technology (IT) equipment
Digest | Full Text | Annex A | Annex C | Annex D | Annex E | Annex F
December 18, 2002


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