| No.
of Issuance |
Subject
Matter |
Date
of Issue |
|
RMO No. 1-2004 |
Prescribes the policies, guidelines and procedures in the cancellation/transfer of registration data or effecting an end date on the tax and/or form types of taxpayers under the jurisdiction of the Large Taxpayers Service
Digest | Full Text | Annex A | Annex B | Annex C | Annex D-E | Annex F | Annex G | Annex H | Annex I |
January 22, 2004 |
|
RMO No. 2-2004 |
Prescribes the policies and procedures on the use of notebooks/laptops issued to concerned BIR officials/employees
Digest | Full Text | Annex A | Annex B |
January 22, 2004 |
|
RMO No. 3-2004 |
Creates and modifies the Alphanumeric Tax Code of selected revenue sources subject to withholding taxes
Digest | Full Text |
February 2, 2004 |
|
RMO No. 4-2004 |
Defines the guidelines relating to registration of agricultural suppliers as marginal income earners and their exemption from the 1% Creditable Withholding Tax on payments made by hotels, restaurants, resorts, caterers, food processors, canneries, supermarkets, livestock, poultry, fish and marine product dealers, hardwares, factories, furniture shops and all other establishment
Digest | Full Text | Annex A |
February 2, 2004 |
|
RMO No. 5-2004 |
Prescribes the guidelines and procedures in the implementation of RR No. 29-2003 relative to the advance payment of Value-Added Tax on the sale of flour
Digest | Full Text | Annex A |
February 4, 2004 |
|
RMO No. 6-2004 |
Prescribes the allocation of the BIR Collection Goal for CY 2004
Digest | Full Text | Table 1 | Table 2 | Table 3 | Table 4 | Table 5 | Table 6 | Table 7 | Table 8-9 |
February 17, 2004 |
|
RMO No. 7-2004 |
Specifies the details of the Centennial Taxpayers Recognition Program (CTRP)
Digest | Full Text |
March 1, 2004 |
|
RMO No. 8-2004 |
Defines the tasks of Centennial Taxpayers Recognition Program (CTRP) responsible officials
Digest | Full Text | Annex A |
March 9, 2004 |
|
RMO No. 9-2004 |
Creates and drops the ATCs of selected revenue sources subject to Excise Tax as specified in the Order
Digest | Full Text |
March 10, 2004 |
|
RMO No. 10-2004 |
Prescribes the operational measures relative to businesses not paying Income Taxes
Digest | Full Text |
March 10, 2004 |
|
RMO No. 11-2004 |
Provides the guidelines and procedures in the generation and preparation of TAS Report Nos. 007 and 008 adopting the taxpayer type and tax type codes
Digest | Full Text | Annex A |
March 10, 2004 |
|
RMO No. 12-2004 |
Provides the guidelines for the Executive Development Course
Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex 1-13 |
March 11, 2004 |
|
RMO No. 13-2004 |
Prescribes the policies and guidelines for the issuance of standardized numbering system for Letter Notices
Digest | Full Text |
March 23, 2004 |
|
RMO No. 14-2004 |
Expands the coverage of the Centennial Taxpayers Recognition Program (CTRP)
Digest | Full Text |
March 26, 2004 |
|
RMO No. 15-2004 |
Prescribes the policies and guidelines in the availment of leave of absences
Digest | Full Text |
March 26, 2004 |
|
RMO No. 16-2004 |
Prescribes the policies and procedures in the revalidation and conveyance of Tax Credit Certificates
Digest | Full Text | Annex A | Annex B |
March 30, 2004 |
|
RMO No. 17-2004 |
Creates Alphanumeric Tax Code for payment of penalties under the Taxpayer Compliance Verification Drive
Digest | Full Text |
April 5, 2004 |
|
RMO No. 18-2004 |
Further expands the coverage of the Centennial Taxpayers Recognition Program (CTRP) to include individual taxpayers who reported a net loss for Tax Year 2002
Digest | Full Text |
April 5, 2004 |
|
RMO No. 19-2004 |
Amends certain provisions of RMO No. 39-94 relative to the authorized signatories in the tax refund payroll and tax refund payroll summary
Digest | Full Text |
April 6, 2004 |
|
RMO No. 20-2004 |
Presents an erratum to RMO No. 18-2004 relative to the Bureau's Centennial Taxpayers Recognition Program
Digest | Full Text |
April 6, 2004 |
|
RMO No. 21-2004 |
Prescribes the guidelines and procedures for the conferment of the Commissioner's Centennial Award to BIR employees and units who have generated significant revenues
Digest | Full Text | Annex A | Annex B |
May 20, 2004 |
|
RMO No. 22-2004 |
Amends RMO No. 81-99 relative to the issuance of VAT Exemption Certificate/Identification Card to qualified foreign embassies and their qualified personnel
Digest | Full Text |
May 24, 2004 |
|
RMO No. 23-2004 |
Prescribes the policies and guidelines for the selective data restoration and adhoc run for data archiving and purging activities
Digest | Full Text | Annex |
May 27, 2004 |
|
RMO No. 24-2004 |
Amends certain provisions of Section IV of RMO No. 30-2003 and revises the format of certain reports prescribed relative to Letter Notices issued under the RELIEF System
Digest | Full Text | Annex A-C |
May 31, 2004 |
|
RMO No. 25-2004 |
Extends the Centennial Taxpayers Recognition Program up to June 30, 2004 and expands the program to cover taxpayers using fiscal year reporting ending January 31, 2004
Digest | Full Text |
June 7, 2004 |
|
RMO No. 26-2004 |
Prescribes the BIR Contact Center House Rules
Digest | Full Text |
June 7, 2004 |
|
RMO No. 27-2004 |
Prescribes the guidelines and procedures in granting the Accredited Agent Bank's request for refund of over-remittance of tax collection
Digest | Full Text |
June 7, 2004 |
|
RMO No. 28-2004 |
Prescribes the BIR Program on Awards and Incentives for Service Excellence (PRAISE)
Digest | Full Text |
June 16, 2004 |
|
RMO No. 29-2004 |
Prescribes the policies and procedures in the implementation of the BIR Performance Management System (PMS)
Digest | Full Text | Annex A | Annex B-C |
June 16, 2004 |
|
RMO No. 30-2004 |
Clarifies the provision on the extension of CTRP as covered under RMO No. 25-2004
Digest | Full Text |
June 18, 2004 |
|
RMO No. 31-2004 |
Creates Alphanumeric Tax Code for selected revenue source under the Tax Forms Enhancement Program
Digest | Full Text |
June 29, 2004 |
|
RMO No. 32-2004 |
Provides guidelines and enforcement measures to determine the correct tax liability of motels
Digest | Full Text | Annex |
July 6, 2004 |
|
RMO No. 33-2004 |
Prescribes the use of Certificate Authorizing Registration Registry Book (BIR Form No. 1939) effective July 1, 2004
Digest | Full Text |
July 6, 2004 |
|
RMO No. 34-2004 |
Prescribes the guidelines and procedures in the processing, matching, dissemination, utilization and monitoring of importation data from the Bureau of Customs for audit and enforcement purposes
Digest | Full Text | Annex A | Annex B, C, D, E, F, G, K, L | Annex H | Annex H-1 | Annex I | Annex J | Annex M |
July 20, 2004 |
|
RMO No. 35-2004 |
Creates Alphanumeric Tax Code for selected revenue sources under the Tax Forms Enhancement Program
Digest | Full Text |
August 9, 2004 |
|
RMO No. 36-2004 |
Establishes the tax base for the computation of the 2% special privilege tax collections by the BIR for the share of the Local Government Units
Digest | Full Text |
August 18, 2004 |
|
RMO No. 37-2004 |
Amends the master's degree requirement for the positions of Division Chief and Revenue District Officer with Salary Grade 24
Digest | Full Text | Attachment |
September 1, 2004 |
|
RMO No. 38-2004 |
Prescribes the guidelines and procedures in the implementation of compensatory services
Digest | Full Text |
September 2, 2004 |
|
RMO No. 39-2004 |
Prescribes the policies and procedures for the escalation and resolution of queries/issues raised at the BIR Contact Center and other BIR frontline offices
Digest | Full Text | Annex A | Annex B1 | Annex B2 | Annex C | Annex D | Escalation Flow |
September 6, 2004 |
|
RMO No. 40-2004 |
Modifies the standard procedures in the handling of taxpayers' requests for transfer of registration
Digest | Full Text | Annex A - B | Annex C | Annex D | Annex E | Annex F | Annex G | Annex H | Annex I |
September 6, 2004 |
|
RMO No. 41-2004 |
Prescribes the policies and procedure in the implementation of the BIR SMS Raffle Promo:"Bayan I-Txt ang Resibo 2004"
Digest | Full Text | Annex A | Annex A1 | Annex B | Annex C | Annex C1 | Annex D | Annex D1 |
September 7, 2004 |
|
RMO No. 42-2004 |
Prescribes the guidelines and procedures on the grant of honoraria to BIR personnel involved in procurement activities
Digest | Full Text | Attachment |
September 14, 2004 |
|
RMO No. 43-2004 |
Modifies BIR Form Nos. 1253 - General Control Ledger; 1245 - Monthly List of Transfer-In Accounts; 1246 - Monthly List of Transfer-Out Accounts; 1247 - Monthly List of Accounts Cancelled by ATCA; 1248 - Monthly List of Accounts Paid
Digest | Full Text | Annex |
October 12, 2004 |
|
RMO No. 44-2004 |
Prescribes the use of revised Access Request Forms
Digest | Full Text | BIR Form 43 | BIR Form 44 |
October 13, 2004 |
|
RMO No. 45-2004 |
Prescribes the guidelines and procedures concerning unregistered establishments apprehended during the Tax Compliance Verification Drive
Digest | Full Text | Annex A | Annex B |
October 26, 2004 |
|
RMO No. 46-2004 |
Provides additional supplement and guidelines in handling Letter Notices with discrepancies arising from Data Matching Process that remain unserved, have been served but are without response or are under protest by taxpayers
Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex E |
November 3, 2004 |
|
RMO No. 47-2004 |
Prescribes the policies and procedures in the monitoring, identification for inclusions or deletions of Withholding Agents classified as Top 10,000 Private Corporations
Digest | Full Text | Annex A-B | Annex C | Annex C1 | Annex D | Annex D1-I | Annex J |
November 4, 2004 |
|
RMO No. 48-2004 |
Creates Alphanumeric Tax Code for selected revenue source under the Tax Forms Enhancement Program
Digest | Full Text |
November 22, 2004 |
|
RMO No. 49-2004 |
Clarifies and reiterates the policies and guidelines on the proper crediting of collection of internal revenue taxes
Digest | Full Text |
December 10, 2004 |
|
RMO No. 50-2004 |
Prescribes the policies and guidelines on the BIR's Information and Communication Technology security Infrastructure
Digest | Full Text | Security Policies Manual | Annexes A-D, F-H | Annex E |
December 16, 2004 |
