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2003 Revenue Memorandum Orders



No. of Issuance
Subject Matter
Date of Issue
RMO No. 1-2003
Creates the Alphanumeric Tax Codes (ATC) of selected revenue
sources subject to Expanded Withholding Tax per RR No. 14-2002
Digest | Full Text
January 17, 2003
RMO No. 2-2003
Prescribes the revised guidelines in the approval and issuance of Certificates of Qualification for Voluntary Assesment Program (VAP) availments of taxpayers where no returns have been previously filed
Digest | Full Text
February 11, 2003
RMO No. 3-2003
Prescribes the guidelines and procedures in the conduct of inventory taking/stocktaking and verification of inventories covering taxable year 2002 by the Large Taxpayers Audit and Investigation Division (LTAID) I, LTAID II, Large Taxpayers District Office (LTDO)-Makati, LTDO-Cebu and Revenue District Offices
Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex F | Annex K
February 26, 2003
RMO No. 4-2003
Prescribes the guidelines and procedures on the processing of Quarterly Summary List of Sales and Purchases and the imposition of penalties thereof
Digest | Full Text | Annexes | Annex A-3 coverpage | Annex A-3 JobAid | Annex A-3 FTP coverpage | Annex A-3 FTP
March 11, 2003
RMO No. 5-2003
Prescribes the policies and guidelines on the transfer of revenue personnel for humanitarian reasons
Digest | Full Text
March 13, 2003
RMO No. 6-2003
Prescribes the guidelines and procedures on the establishment of current net retail prices of new brands of cigarettes and alcohol products
Digest | Full Text | Annex A1 | Annex A2 | Annex A3 | Annex A4
March 13, 2003
RMO No. 7-2003
Prescribes the composition of the Regional Selection Board
Digest | Full Text
March 18, 2003
RMO No. 8-2003
Identifies government officials designated as withholding agents personally responsible for the correct withholding and timely remittance of tax
Digest | Full Text | Annex A
April 1, 2003
RMO No. 9-2003
Authorizes the Chief, Legal Division of Regional Offices to issue and sign Subpoena Duces Tecum
Digest | Full Text
April 2, 2003
RMO No. 10-2003
Automatically designates personnel next-in-rank in certain positions as Officer-in-Charge
Digest | Full Text
April 2, 2003
RMO No. 11-2003
Designates the signatories relative to the BIR Revenue Mobilization Enhancement Program
Digest | Full Text
April 2, 2003
RMO No. 12-2003
Creates the Alphanumeric Tax Codes (ATC) of selected revenue sources subject to Value Added Tax per Revenue Regulations No. 1-2003, Revenue Memorandum Circular No. 6-2003 and Unnumbered Revenue Regulations
Digest | Full Text
April 24, 2003
RMO No. 13-2003
Allows establishments found without duly authorized receipts/invoices or cash register machines/point of sale machines or similar devices to operate provisionally through the use of BIR Printed Receipts/Invoices
Digest | Full Text | Annex A
April 28, 2003
RMO No. 14-2003
Prescribes the policies and procedures in the implementation of Taxpayer Account Management Program for non-computerized Revenue District Offices
Digest | Full Text
April 30, 2003
RMO No. 15-2003
Prescribes the policies, guidelines and procedures in the processing and monitoring of One-Time Transactions and the issuance of Certificates Authorizing Registration for property transfer transactions subject to Capital Gains Tax, Expanded Withholding Tax, Donor's Tax, Estate Tax and other taxes including Documentary Stamp Tax
Digest | Full Text | Annexes
May 15, 2003
RMO No. 16-2003
Prescribes the policies and mechanics for the conduct of the 2003 BIR Text Raffle Promo: Bayan, I-txt ang Resibo"
Digest | Full Text
May 21, 2003
RMO No. 17-2003
Amends the policies and guidelines for the implementation of the "No Smoking Rule" within BIR premises
Digest | Full Text
May 22, 2003
RMO No. 18-2003
Prescribes the revised Access Request Forms
Digest | Full Text | Annex A | Annex B | Annex C | Annex D
May 23, 2003
RMO No. 19-2003
Prescribes the guidelines in the verification of receipts submitted as entries in the 2003 BIR Text Raffle Promo "BAYAN, I-TXT ANG RESIBO."
Digest | Full Text
May 29, 2003
RMO No. 20-2003
Prescribes the allocation of the BIR Collection Goal for CY 2003 among the implementing offices
Digest | Full Text
June 4, 2003
RMO No. 21-2003
Amends the effectivity of implementation of the policies and procedures relative to One-Time Transactions to take effect starting July 1, 2003
Digest | Full Text
June 2, 2003
RMO No. 22-2003
Gives warning on the use of a spurious Tax Credit Certificate
Digest | Full Text
June 19, 2003
RMO No. 23-2003
Prescribes the guidelines on revalidation and conveyance of Tax Credit Certificates
Digest | Full Text
June 23, 2003
RMO No. 24-2003
Prescribes the revised guidelines and procedures for testing and acceptance of in-house developed and outsourced application systems
Digest | Full Text
July 28, 2003
RMO No. 25-2003
Prescribes the policies and guidelines on the selection of candidates for promotion
Digest | Full Text
August 27, 2003
RMO No. 26-2003
Prescribes the policies and procedures for the "on-call" repair and maintenance of defective IT equipment
Digest | Full Text
September 12, 2003
RMO No. 27-2003
Prescribes the policies and guidelines on the use of Official Cellular Phone
Digest | Full Text
September 16, 2003
RMO No. 28-2003
Amends Revenue Memorandum Order No. 16-2003 relative to the conduct of the BIR Text Raffle Promo: Bayan, I-txt ang Resibo"
Digest | Full Text
September 19, 2003
RMO No. 29-2003
Prescribes the policies and mechanics for the conduct of the BIR Text Raffle Promo: "Bayan, I-txt ang Resibo"- PART II
Digest | Full Text
September 24, 2003
RMO No. 30-2003
Prescribes the guidelines and procedures in the extraction, analysis, disclosure/dissemination, utilization, and monitoring of RELIEF data for audit and enforcement purposes
Digest | Full Text | Annex A - B | Annex C | Annex D | Annex E | Annex F | Annex G - I | Annex J | Annex K
October 1, 2003
RMO No. 31-2003
Prescribes the guidelines and procedures for the implementation of the Modified Tax Compliance Verification Drive
Digest | Full Text
October 7, 2003
RMO No. 32-2003
Amends RMO No. 4-2002 relative to the implementation of the Taxpayer Account Management Program for Operations
Digest | Full Text
October 9, 2003
RMO No. 33-2003
Modifies the Alphanumeric Tax Codes for Documentary Stamp Taxes relative to One-Time Transactions (ONETT)
Digest | Full Text
October 9, 2003
RMO No. 34-2003
Creates, modifies and drops Alphanumeric Tax Codes of selected revenue sources subject to Withholding Tax
Digest | Full Text
October 9, 2003
RMO No. 35-2003
Amends RMO No.34-2001 relative to the signatory to Box A of the Disbursement Voucher on cash conversion of Tax Credit Certificates jointly issued by the DOF One-Stop-Shop and the BIR
Digest | Full Text
November 10, 2003
RMO No. 36-2003
Creates Alphanumeric Tax Codes per BIR Form No. 0611-A
Digest | Full Text
November 11, 2003
RMO No. 37-2003
Prescribes the policies, guidelines and procedures for the grant of local and foreign scholarship and foreign-assisted trainings
Digest | Full Text
November 11, 2003
RMO No. 38-2003
Prescribes the uniform guidelines and procedures in the processing of various permits for Excise Tax purposes
Digest | Full Text | Excel File Annexes | Annex E | Annex K | Annex L
November 17, 2003
RMO No. 39-2003
Reiterates the guidelines on the processing of utilization of DOF-issued Tax Credit Certificates
Digest | Full Text
November 18, 2003
RMO No. 40-2003
Amends the policies and guidelines in the use and payment of official cellular phones
Digest | Full Text
November 21, 2003
RMO No. 41-2003
Defines the new composition of the Inspection and Acceptance Committee in the National Office
Digest | Full Text
November 21, 2003
RMO No. 42-2003
Prescribes additional guidelines on the assessment of national internal revenue taxes covered by Letter Notices issued under the RELIEF system
Digest | Full Text | Annex A | Annex B | Annex C1 | Annex C2 | Annex C backpage
November 21, 2003
RMO No. 43-2003
Amends RMO No. 29-2003 relative to the mechanics of the BIR Text Raffle Promo: "Bayan, I-Txt ang Resibo" - Part II.
Digest | Full Text
November 28, 2003
RMO No. 44-2003
Prescribes the submission thru e-mail of priority reports required by the offices under Operations Group from regional and district offices
Digest | Full Text | Annex A | Annex B | Annex C
December 3, 2003


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