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2006 Revenue Memorandum Orders



No. of Issuance
Subject Matter
Date of Issue
RMO No. 1-2006
Creates, modifies and drops certain Alphanumeric Tax Codes to facilitate the proper identification and monitoring of payments for No Audit Program (NAP), withholding on gross amount of refund given by Meralco and Final Withholding Value-Added Tax imposed on government money payments
Digest | Full Text
January 12, 2006
RMO No. 2-2006
Amends RMO No. 7-2005 by renaming, creating and dropping certain Alphanumeric Tax Codes and revising the rates and bases of Excise Tax on tobacco and alcohol products
Digest | Full Text
January 16, 2006
RMO No. 3-2006
Creates, modifies and drops certain Alphanumeric Tax Codes of selected revenue source under the Tax Forms Enhancement Program
Digest | Full Text | Attachment
January 16, 2006
RMO No. 4-2006
Prescribes the guidelines and procedures in the conduct of benchmarking and adapts/implements the performance benchmarking method in the Revenue District Offices
Digest | Full Text | Annex A | Annex B | Annex C
January 27, 2006
RMO No. 5-2006
Prescribes the guidelines and procedures for the issuance of clearance to transferring revenue officers assigned in the National, Regional and Revenue District Offices with respect to their pending cases covered by Letters of Authority, Tax Verification Notices, Letter Notices and Mission Orders
Digest | Full Text
January 31, 2006
RMO No. 6-2006
Prescribes the allocation of the BIR collection goal for CY 2006
Digest | Full Text | Tables
February 15, 2006
RMO No. 7-2006
Prescribes the guidelines and procedures in the processing of applications for zero-rating of effectively zero-rated transactions for Value-Added Tax purposes
Digest | Full Text | Annex A | Annex B-B2 | Annex C-D
February 28, 2006
RMO No. 8-2006
Prescribes the guidelines and procedures in the implementation of the Letter of Authority Monitoring System (LAMS)
Digest | Full Text | Annex A
March 22, 2006
RMO No. 9-2006
Prescribes the guidelines and procedures in the conduct of Tax Compliance Verification Drive (TCVD)
Digest | Full Text | Annex A-C, F | Annex D_front | Annex D_back | Annex E_front | Annex E_back | Annex G | Annex H-M | Annex N-Q
March 22, 2006
RMO No. 10-2006
Prescribes the revised guidelines and procedures in the adoption of Electronic Filing and Payment System (eFPS) for computerized Revenue District Offices (RDOs)
Digest | Full Text | Annex A | Annex B | Annex C | Annex D
April 4, 2006
RMO No. 11-2006
Prescribes the 2006 Audit Program for Revenue District Offices
Digest | Full Text | Annex A | Annex B & H | Annex C | Annex D | Annex E | Annex F | Annex G | Annex I
April 27, 2006
RMO No. 12-2006
Prescribes the mechanics for the 102nd BIR Anniversary Celebration Essay Writing Contest
Digest | Full text | Annex A
July 13, 2006
RMO No. 13-2006
Prescribes the policies and procedures in monitoring the Local Government Units’ (LGUs) compliance with the Withholding Tax rules and regulations
Digest | Full Text | Annex A
August 2, 2006
RMO No. 14-2006
Directs all revenue officials and other concerned to immediately respond to all communications endorsed by the Commissioner of Internal Revenue (CIR) or by the Office of the CIR within 15 working days after receipt thereof
Digest | Full Text
August 3, 2006
RMO No. 15-2006
Prescribes the policies and procedures in the implementation of special revalidation covering all outstanding Tax Credit Certificates issued by the BIR and those jointly issued by the One-Stop Shop inter-agency tax credit and Duty Drawback Center and the BIR
Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex E | Annex F | Annex G | Annex H
August 10, 2006
RMO No. 16-2006
Creates, modifies and drops certain Alphanumeric Tax Codes of selected revenue source to facilitate the proper identification and monitoring of payments for Documentary Stamp Tax
Digest | Full Text
August 22, 2006
RMO No. 17-2006
Amends the existing policies and procedures for centralized processing and issuance of Returns Processing System Assessment Notices and manual Assessment Notices by the Large Taxpayers Service including the Large Taxpayer District Offices and concerned divisions under them
Digest | Full Text
August 30, 2006
RMO No. 18-2006
Amends certain provisions of RMO No. 11-2006 relative to the issuance of Letters of Authority/Audit Notices/Tax Verification Notices (TVNs), timeframe for the submission of the reports of investigation and review of Estate Tax cases covered by TVNs
Digest | Full Text
August 31, 2006
RMO No. 19-2006
Prescribes the guidelines and procedures for the processing of pending claims for tax credit/refund of Excise Tax paid on petroleum products
Digest | Full Text | Annex A
August 31, 2006
RMO No. 20-2006
Amends certain Sections of RMO No. 35-2002 by providing additional requirement/s in the application for Authority to Release Imported Goods
Digest | Full Text
September 5, 2006
RMO No. 21-2006
Prescribes the report formats for updating the status of consolidated Letter Notices covering taxable years 2004 onwards
Digest | Full Text | Annex A-C
September 13, 2006
RMO No. 22-2006
Revokes RMO No. 17-2005, as amended by RMO No. 21-2005, relative to the Temporary Operating Procedures concerning the submission of Large Taxpayers Service monthly reports
Digest | Full Text
September 18, 2006
RMO No. 23-2006
Prescribes the guidelines and procedures on the one-time administrative abatement of all penalties/surcharges and interest on delinquent accounts and assessments (preliminary or final, disputed or not) as of June 30, 2006
Digest | Full Text | Annex A | Annex B | Annex C | Annex D
October 6, 2006
RMO No. 24-2006
Provides the policies and procedures for the conduct of the “Adventures of Super Pinoy” Art Contest
Digest | Full Text | Annex A | Annex B
October 18, 2006
RMO No. 25-2006
Prescribes the accomplishment/signing of the User Agreement Form as a requisite in the granting of ITS, e-mail and internet access to revenue personnel
Digest | Full Text | Annex A | Annex B | Annex C
October 25, 2006
RMO No. 26-2006
Prescribes the final allocation of the BIR collection goal for CY 2006
Digest | Full Text | Annexes
November 7, 2006
RMO No. 27-2006
Prescribes the additional supporting documents to be attached to the dockets of cases for abatement under RR No. 15-2006 and RMO No. 23-2006
Digest | Full Text | Annex E | Annex F
November 8, 2006
RMO No. 28-2006
Prescribes the additional guidelines and procedures for the processing of pending claims for Tax Credit/Refund of Excise Tax paid on petroleum products prescribed in RMO No. 19-2006 and RMC No. 59-2005
Digest | Full Text
December 27, 2006
RMO No. 29-2006
Prescribes the implementing guidelines and procedures in the conduct of exit survey for revenue officials and employees who are to be separated from service
Digest | Full Text | Annex A | Annex B
December 27, 2006


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