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2007 Revenue Memorandum Orders



No. of Issuance
Subject Matter
Date of Issue
RMO No. 1-2007
Amends the User Agreement Form and certain provisions of RMO No. 25-2006
Digest | Full Text | Annex A | Annex B
February 6, 2007
RMO No. 2-2007
Prescribes the updated policies and procedures for processing and monitoring of withholding tax payments from National Government Agencies
Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex E
March 26, 2007
RMO No. 3-2007
Prescribes the policies and procedures for the processing of Applications for Eligibility and issuance of Certificates of Eligibility for Class “A” documents to prospective bidders and maintenance of database of all eligible bidders under Republic Act No. 9184
Digest | Full Text | Annex A | Annex B | Annex C
April 12, 2007
RMO No. 4-2007
Prescribes the guidelines and procedures on the issuance and use of Revenue Official Receipts during specified tax deadlines in areas where there are Authorized Agent Banks
Digest | Full Text | Annexes A-D | Annex E
April 12, 2007
RMO No. 5-2007
Prescribes the guidelines and procedures on the verification of 2005 tax returns by the Revenue District Offices
Digest | Full Text
April 16, 2007
RMO No. 6-2007
Designates authorized signatories to documents relative to disbursement of funds out of the “BIR-Grant for Strengthening of Revenue Administration and Collection Efficiency” under World Bank IDF Grant TF056828-Ph
Digest | Full Text | Annex A
April 18, 2007
RMO No. 7-2007
Prescribes the allocation of the CY 2007 BIR collection goal by implementing office
Digest | Full Text | Tables
April 27, 2007
RMO No. 8-2007
Prescribes the usage of the Tax Reform Administration Operations Manual for the Tax Reform Agenda
Digest | Full Text | Operations Manual
May 29, 2007
RMO No. 9-2007
Creates and modifies certain Alphanumeric Tax Codes of selected revenue source under the Tax Forms Enhancement Program
Digest | Full Text
May 30, 2007
RMO No. 10-2007
Prescribes the policies, guidelines and procedures in the conduct of the BIR Resibo Programs: “Premyo sa Resibo” and “NO OR Complaint” 
Digest | Full Text | Annex A | Annex B | Annex C, D, F, G | Annex E
June 12, 2007
RMO No. 11-2007
Prescribes the manner by which all papers and correspondence for signature by the Officer-In-Charge, Commissioner of Internal Revenue, Lilian B. Hefti, shall be prepared
Digest | Full Text
July 2, 2007
RMO No. 12-2007
Prescribes the 2007 Audit Program for Revenue District Offices
Digest | Full Text | Annex A | Annex B | Annex C & I | Annex D | Annex E | Annex F | Annex G | Annex H
July 6, 2007
RMO No. 13-2007
Instructs all Revenue Officers of the Bureau to focus their enforcement efforts on certain weak areas of tax administration
Digest | Full Text
July 6, 2007
RMO No. 14-2007
Prescribes additional procedures to detect the presence of “Fly-by-Night” taxpayers in the current database of the BIR and to thwart their subsequent request to secure Authority to Print sales invoices/official receipts
Digest | Full Text
July 13, 2007
RMO No. 15-2007
Shortens the minimum period of surveillance in the verification of data mined under the Premyo sa Resibo (PSR) Project and No Official Receipt (NO OR) complaint from 30 days to 15 days
Digest | Full Text
July 19, 2007
RMO No. 16-2007
Prescribes additional procedures in the audit of input taxes claimed in the VAT returns by Revenue Officers and amends Annex B of RMO No. 53-98 relative to the checklist of documents to be submitted by a taxpayer upon audit of his/its VAT liabilities as well as the mandatory reporting requirements to be prepared by the assigned Revenue Officer/s.
Digest | Full Text
July 23, 2007
RMO No. 17-2007
Prescribes the supplemental policies on 2007 Audit Program relative to the minimum audit goal percentage
Digest | Full Text
July 30, 2007
RMO No. 18-2007
Prescribes the policies for the conduct of short-period or issue-based audit in the current year as a result of findings obtained from surveillance/stocktaking activities
Digest | Full Text
July 30, 2007
RMO No. 19-2007
Prescribes the Consolidated Revised Schedule of Compromise Penalties for violations of the National Internal Revenue Code
Digest | Full Text | Annex A | Annex B
August 10, 2007
RMO No. 20-2007
Prescribes the policies for simplified processing of application to avail taxpayer’s remedies, compromise settlement and abatement
Digest | Full Text
August 14, 2007
RMO No. 21-2007
Creates the Alphanumeric Tax Code for payment of one-time amnesty on certain tax and duty liabilities incurred by certain business enterprises operating within the Special Economic Zones and Freeports
Digest | Full Text
August 16, 2007
RMO No. 22-2007
Prescribes additional procedures in the audit of input taxes claimed on importations
Digest | Full Text
September 3, 2007
RMO No. 23-2007
Provides supplemental policies on the 2007 Audit Program for the Regional Offices/Revenue District Offices
Digest | Full Text
September 3, 2007
RMO No. 24-2007
Revises BIR Form No. 1770 - Monthly Summary of Tax Returns Filed
Digest | Full Text | Annex A | Annex B
September 5, 2007
RMO No. 25-2007
Restores the provisions of RDAO No. 8-2001 on the authority to approve and sign various accountable forms, notices, permits, reports and other documents processed by the Office of the Deputy Commissioner – Legal and Inspection Group and the offices under it
Digest | Full Text
September 12, 2007
RMO No. 26-2007
Prescribes the policies and guidelines in the appointment and transfer of internal revenue personnel
Digest | Full Text
September 17, 2007
RMO No. 27-2007
Prescribes the manner by which all papers and correspondences for signature by Commissioner Lilian B. Hefti shall be prepared
Digest | Full Text
September 18, 2007
RMO No. 28-2007
Prescribes the guidelines and procedures in the transmittal and processing of the Annual Information Return on Income Taxes Withheld on Compensation and Final Withholding Taxes, Annual Information Return of Creditable Taxes Withheld-Expanded/Income Payments Exempt from Withholding Tax and monthly/quarterly/transactional remittance returns with the Monthly Alphalist of Payees and returns required to have Summary Alphalist of Withholding Agents of Income Payments Subjected to Tax Withheld at Source under Revenue Regulations No. 2-2006 and procedures in the extraction, matching, analysis, dissemination, utilization of payor/payees data including monitoring the extent of compliance of withholding agents and income recipients subject to Withholding Tax through the Tax Reconciliation System
Digest | Full Text | Word File Annexes | Excel File Annexes | BIR Form 0605
September 24, 2007
RMO No. 29-2007
Prescribes the audit policies, guidelines and standards at the Large Taxpayers Service
Digest | Full Text
September 28, 2007
RMO No. 30-2007
Directs certain revenue officials to intensify the collection of delinquent accounts through the issuance of Warrant of Distraint/Garnishment/Levy of personal/real property
Digest | Full Text
October 1, 2007
RMO No. 31-2007
Mandates the strict supervision of Revenue Collection Officers in the Revenue District Offices
Digest | Full Text
October 4, 2007
RMO No. 32-2007
Prescribes the guidelines and procedures in the handling of 2006 Letter Notices generated thru the Reconciliation of Listing for Enforcement System (RELIEF) and Third Party Matching-Bureau of Customs (TPM-BOC) Data Program
Digest | Full Text | Annex A | Annex B | Annex C, C-1, C-2 | Annex D | Annex E
October 15, 2007
RMO No. 33-2007
Provides supplemental policy on Revenue Memorandum Order No. 25-2007 restoring the provisions of Revenue Delegation of Authority Order No. 8-2001 on the authority to approve and sign various accountable forms, notices, permits, reports and other documents processed by the Enforcement Service under the Office of the Deputy Commissioner-Legal and Inspection Group
Digest | Full Text
October 18, 2007
RMO No. 34-2007
Prescribes the manner of submission of monthly report on assessments and collections by offices having assessment and collection functions in the National Office and in the Regional Offices
Digest | Full Text | Annex A | Annex B
November 16 , 2007
RMO No. 35-2007
Amends certain provisions of RMO No. 57-2000, as amended by RMO No. 20-2002, relative to the authorized BIR official designated to approve reports of the Review Board in relation to the conduct of surveillance and other relevant documents pertaining thereto
Digest | Full Text | Annex A | Annex B | Annex C
November 20 , 2007
RMO No. 36-2007
Modifies the specification of tax rates of Documentary Stamp Tax on all debt instruments
Digest | Full Text
November 29 , 2007
RMO No. 37-2007
Amends RMO No. 7-2007 relative to the allocation of the CY 2007 BIR goals by implementing office and finalizes the CY 2007 BIR collection goal by implementing office
Digest | Full Text | Annexes
December 3, 2007
RMO No. 38-2007
Identifies the offices responsible in the handling of enforcement activities on taxpayers included in the Taxpayer Account Management Program
Digest | Full Text
December 7 , 2007
RMO No. 39-2007
Prescribes the issuance of Warrants of Distraint and Garnishment, and/or Levy on disputed assessments finally decided by the BIR against the taxpayer on assessments upheld by the Court of Tax Appeals
Digest | Full Text
December 13, 2007
RMO No. 40-2007
Amends further pertinent provisions of RMO No. 57-2000, as amended, relative to the effect of lifting of closure order
Digest | Full Text
December 17, 2007
RMO No. 41-2007
Supplements RMO No. 39-2007 relative to the revenue officials who are authorized to issue warrants of distraint, garnishment, and/or levy for and in behalf of the Commissioner of Internal Revenue
Digest | Full Text
December 19, 2007


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