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2008 Revenue Memorandum Orders



No. of Issuance
Subject Matter
Date of Issue
RMO No. 1-2008
Prescribes the regular updating of content of the BIR website/portal/knowledge base
Digest | Full Text | Annex A | Annex B
January 7, 2008
RMO No. 2-2008
Delegates the authority to issue and sign “Subpoena Duces Tecum” in relation to the conduct of investigation on taxpayer’s accounting records
Digest | Full Text
January 10, 2008
RMO No. 3-2008
Reiterates strict compliance with Section 17 of the Administrative Code of 1987 on the use of the English language or the national language (“Pilipino") as the medium of communication in all official meetings of the Bureau of Internal Revenue whether in the National or Regional Offices
Digest | Full Text
January 14, 2008
RMO No. 4-2008
Provides supplemental provisions on RMO No. 28-2007 relative to the collection of deficiency taxes uncovered through computerized data matching and reflected in the issued Tax Reconciliation System-Letter Notices
Digest | Full Text
January 28, 2008
RMO No. 5-2008
Provides supplemental provisions on RMO No. 38-2007 pertaining to the identification of offices responsible in the handling of enforcement activities on taxpayers included in the Taxpayer Account Management Program
Digest | Full Text
January 28, 2008
RMO No. 6-2008
Prescribes the guidelines and procedures in the printing, requisition, reporting, issuance and distribution of Certificate of Advance Payment of Value-Added Tax/Percentage Tax on the transport of naturally grown and planted timber products as prescribed in RR No. 13-2007
Digest | Full Text | Annex A | Annex B-F
February 20, 2008
RMO No. 7-2008
Creates the Alphanumeric Tax Code for tax amnesty payment on all unpaid internal revenue taxes imposed by the National Government for taxable year 2005 and prior years
Digest | Full Text
February 29, 2008
RMO No. 8-2008
Directs all groups in the Bureau of Internal Revenue to submit their respective Work Programs/Work Plans for 2008
Digest | Full Text
March 4, 2008
RMO No. 9-2008
Creates the Alphanumeric Tax Code for tax payment for the abatement of penalties/surcharges and interest on disputed/litigated assessments
Digest | Full Text
March 10, 2008
RMO No. 10-2008
Prescribes the required format for the preparation of Work Programs/Plans for 2008 pursuant to RMO No. 8-2008
Digest | Full Text | Sample | Annex A | Annex A-1 | Updated Strategic Plan
March 10, 2008
RMO No. 11-2008
Amends the criteria for bank accreditation and prescribes the policies, guidelines and procedures relative to the determination of the applicable float period as incentives to Authorized Agent Banks (AABs) and imposition of penalties for violations committed by AABs
Digest | Full Text
March 12, 2008
RMO No. 12-2008
Prescribes the use of accountable forms for the issuance of Product Replenishment Certificate and Product Replenishment Debit Memo
Digest | Full Text | Annex A | Annex B
March 13, 2008
RMO No. 13-2008
Prescribes the policies, guidelines and procedures in the collection, affixture, remittance and reporting of Documentary Stamp Tax through “Constructive Stamping or Receipt System” on certificates issued by government agencies and its instrumentalities including Local Government Units
Digest | Full Text | Annex A | Annex B | Annex C
March 18, 2008
RMO No. 14-2008
Prescribes the policies, guidelines and procedures in the temporary allowance of payment and affixture of Documentary Stamp Tax through “Constructive Stamping or Receipt System” by taxpayers who are mandated to use the on-line Documentary Stamp Electronic Imprinting Machines
Digest | Full Text
June 20, 2008
RMO No. 15-2008
Prescribes the Performance Management System for 2008 and the Monitoring and Accomplishment Reporting System for its implementation
Digest | Full Text | Annex A
April 2, 2008
RMO No. 16-2008
Prescribes the involvement of the National Investigation Division and Policy Cases Division of the Enforcement Service in the audit of selected taxpayers
Digest | Full Text
April 28, 2008
RMO No. 17-2008
Prescribes the allocation of the CY 2008 BIR collection goal by implementing office
Digest | Full text | Annexes
May 16, 2008
RMO No. 18-2008

Mandates all offices having direct contact with taxpayers to provide suggestion/complaint boxes


Digest | Full text | Annex A
May 16, 2008
RMO No. 19-2008
Prescribes the revised target for the 2008 audit goal and the basis for the computation of the Audit Effort Ratio
Digest | Full Text
May 23, 2008
RMO No. 20-2008
Prescribes the guidelines for the preliminary analysis and audit/verification of 2007 internal revenue tax returns and the corresponding tax payments for taxpayers under the Large Taxpayers Service and Revenue Regions/Revenue District Offices
Digest | Full Text
May 23, 2008
RMO No. 21-2008
Provides supplemental policies on the preliminary analysis and audit/verification of 2007 internal revenue tax returns prescribed under RMO No. 20-2008 relative to the issuance of Letters of Authority and Tax Verification Notices for regional cases
Digest | Full Text
June 10, 2008
RMO No. 22-2008
Prescribes the guidelines for the short-audit of the 1st Quarter Value-Added Tax for taxable year 2008 of taxpayers under the jurisdiction of the Large Taxpayers Service and the Regional Offices
Digest | Full Text
June 10, 2008
RMO No. 23-2008
Streamlines the priority projects under the Tax Reform Agenda 
Digest | Full Text | Annex A
June 11, 2008
RMO No. 24-2008
Provides the policies and guidelines for the development, investigation and prosecution of cases under the Run After Tax Evaders Program of the BIR
Digest | Full Text
June 11, 2008
RMO No. 25-2008
Prescribes the guidelines, policies and procedures in the transfer of the Integrated Tax System data and records of delisted and newly enlisted large taxpayers 
Digest | Full Text
June 17, 2008
RMO No. 26-2008
Adjusts the allocation of the CY 2008 BIR collection goal by implementing office affected by data updates, among others 
Digest | Full Text | Table 1 | Table 2 | Table 3
June 20, 2008
RMO No. 27-2008
Amends RMO No. 20-2007 to synchronize procedures prescribed therein with requirements under RR No. 30-2002, as amended by RR No. 8-2004, relative to the exercise of the compromise power of the BIR
Digest | Full Text
July 18, 2008
RMO No. 28-2008
Prescribes the policies, guidelines and procedures in the reporting, recording and monitoring of attendance of revenue officials and employees
Digest | Full Text | Annex A
September 2, 2008
RMO No. 29-2008
Further amends RMO No. 17-2008, as amended by RMO No. 26-2008, due to adjustments in the allocation of the CY 2008 BIR collection goal by implementing office affected by delisting/enlisting of taxpayers, and by period affected by non-realization of programmed GDP-real growth rate and implementation of RA No. 9504, among others
Digest | Full Text | Annexes
September 22, 2008
RMO No. 30-2008
Designates authorized signatories to documents relative to the disbursement of funds out of the World Bank (WB)-IDF Grant and WB-IBRD Loan
| Full Text | Annex A
October 8, 2008


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