| No.
of Issuance |
Subject
Matter |
Date
of Issue |
|
RMO No. 1-2005 |
Prescribes the guidelines and procedures on the use and maintenance of the
BIR Dormitory
Digest | Full Text | Annex A | Annex B | Annex C |
January 3, 2005 |
|
RMO No. 2-2005 |
Prescribes the tentative allocation of the BIR collection goal for CY
2005
Digest | Full Text | Tables |
January 18, 2005 |
|
RMO No. 3-2005 |
Prescribes the policies to effect the prompt payment of claims
involving procurement of IT and non-IT supplies, materials, forms, equipment and
other services
Digest | Full Text | Annex A-F |
February 9, 2005 |
|
RMO No. 4-2005 |
Prescribes the recruitment policies and selection process of the BIR
Digest | Full Text | Annex A | Annex B |
February 11, 2005 |
|
RMO No. 5-2005 |
Prescribes the revised procedures in recording the attendance
of revenue officials and employees
Digest | Full Text | Annex A |
February 15, 2005 |
|
RMO No. 6-2005 |
Creates Alphanumeric Tax Codes for income payment subject to creditable
withholding taxes
Digest | Full Text |
March 15, 2005 |
|
RMO No. 7-2005 |
Renames/creates Alphanumeric Tax Codes for alcohol and tobacco products with
the corresponding revised Excise Tax rates effective January 1, 2005
Digest | Full Text |
April 11, 2005 |
|
RMO No. 8-2005 |
Prescribes the implementation of the Internal and External Communications
Plan for the BIR’s campaign for CRM/POS accreditation and Electronic Sales
Reporting System
Digest | Full Text | Attachment |
April 13, 2005 |
|
RMO No. 9-2005 |
Amends RMO No. 18-98 relative to the process ownership of the different systems/modules under the Integrated Tax System (ITS) in its shift into "enhanced" ITS
Digest | Full Text |
April 13, 2005 |
|
RMO No. 10-2005 |
Prescribes the policies and procedures in the accreditation of Cash Register Machine (CRM), Point of Sale (POS), other sales machines including sales receipting system software as well as registration for the use thereof pursuant to RR Nos. 11-2004 and 5-2005
Digest | Full Text | Annexes A-H, J, M, O-P | Annex I | Annex K | Annex L | Annex N |
May 3, 2005 |
|
RMO No. 11-2005 |
Amends pertinent provisions of RMO No. 40-2004 relative to the modified procedures in handling taxpayer’s request for transfer of registration and inclusion of additional policies
Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex E | Annex F |
May 18, 2005 |
|
RMO No. 12-2005 |
Creates Alphanumeric Tax Code FP091 for the payment of accrued penalties
Digest | Full Text |
May 24, 2005 |
|
RMO No. 13-2005 |
Prescribes the policies and procedures relative to the numbering and dissemination of revenue issuances
Digest | Full Text |
June 2, 2005 |
|
RMO No. 14-2005 |
Prescribes the policies and procedures relative to the Commissioner’s Award for outstanding performance in handling stopfiler cases
Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex E |
June 6, 2005 |
|
RMO No. 15-2005 |
Prescribes the policies, guidelines and procedures to implement Revenue Regulations No. 4-2005 re: implementing Bangko Sentral ng Pilipinas Circular No. 472 (Sec. 1) requiring all bank borrowers and co-makers to submit latest Income Tax Return and Financial Statement received by BIR
Digest | Full Text | Annex A | Annex B |
June 8, 2005 |
|
RMO No. 16-2005 |
Prescribes the manner by which all papers and correspondence for signature by the newly-appointed Officer-In-Charge, Commissioner of Internal Revenue, Jose Mario C. Buñag, shall be prepared.
Digest | Full Text |
July 13, 2005 |
|
RMO No. 17-2005 |
Prescribes the temporary operating procedures relative to the Large Taxpayers Service operations
Digest | Full Text |
July 20, 2005 |
|
RMO No. 18-2005 |
Prescribes the revised criteria for the conferment of the Commissioner’s Award for Outstanding Performance in Handling Stopfiler Cases
Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex E |
July 28, 2005 |
|
RMO No. 19-2005 |
Amends pertinent provisions of RMO No. 25-2003 relative to the qualification standards for the position of Revenue Officers (Assessment), as well as Division Chiefs and Assistant Division Chiefs of the Assessment Service and other unique positions in the BIR
Digest | Full Text |
August 4, 2005 |
|
RMO No. 20-2005 |
Prescribes the policies, guidelines and procedure on the adoption of mobile payment (M-Payment) as an additional mode of payment of certain internal revenue taxes
Digest | Full Text |
August 12, 2005 |
|
RMO No. 21-2005 |
Suspends until further notice the temporary operating procedures governing the Large Taxpayers Service under RMO No. 17-2005
Digest | Full Text |
August 18, 2005 |
|
RMO No. 22-2005 |
Prescribes the guidelines and procedures in the implementation of RR No. 8-2005 on the inclusion as income payments subject to Creditable Withholding Tax of the Manila Electric Company refund to Phase IV customers
Digest | Full Text |
September 12, 2005 |
|
RMO No. 23-2005 |
Prescribes the policies and procedures in the audit/investigation of withholding tax liabilities for taxable years 2003 and 2004, including withholding tax on fringe benefits
Digest | Full Text |
September 12, 2005 |
|
RMO No. 24-2005 |
Directs concerned BIR offices to expedite/prioritize the processing of claims for tax refund of Japanese contractors and nationals undertaking projects funded by the Overseas Economic Cooperation Fund of Japan (OECF)
Digest | Full Text |
October 6, 2005 |
|
RMO No. 25-2005 |
Instructs all BIR officers and personnel that only the Commissioner or his duly authorized representative/s shall have the authority to officially communicate and disseminate needed data and information, especially collection figures, to appropriate officers and agencies of the government and other third parties, including the press
Digest | Full Text |
October 18, 2005 |
|
RMO No. 26-2005 |
Suspends until further notice the issuance of assessments for deficiency Value-Added Tax against cinema/theater operators/owners
Digest | Full Text |
October 21, 2005 |
|
RMO No. 27-2005 |
Prescribes a short audit for the Value-Added Tax liabilities of taxpayers with reported zero-rated sales and exempt sales under the jurisdiction of the Large Taxpayers Service and the Regional Offices
Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex E |
October 24, 2005 |
|
RMO No. 28-2005 |
Prescribes the policies and procedures relative to the preparation of all documents for approval and/or signature submitted to the Office of the Commissioner
Digest | Full Text | Annex A |
November 8, 2005 |
|
RMO No. 29-2005 |
Prescribes the guidelines and procedures in resolving issues on change in accounting period/type
Digest | Full Text | Annex A | Annex B | Annex C |
November 22, 2005 |
|
RMO No. 30-2005 |
Prescribes the guidelines and procedures for the issuance of Taxpayer Identification Number to Securities and Exchange Commission (SEC)-registered taxpayers pursuant to Memorandum of Agreement between the SEC and BIR
Digest | Full Text | Annex A |
December 2, 2005 |
|
RMO No. 31-2005 |
Prescribes the manner by which all papers and correspondence for signature by Commissioner Jose Mario C. Buñag shall be prepared
Digest | Full Text |
December 16, 2005 |
|
RMO No. 32-2005 |
Prescribes the guidelines and procedures in handling Letter Notices for deployment via the Information Delivery Portal in the years 2005 onwards for audit and enforcement purposes
Digest | Full Text | Annex A | Annex B | Annex C-C2 | Annex D-F |
December 16, 2005 |
