| No.
of Issuance |
Subject
Matter |
Date
of Issue |
|
RMO No. 1-2009 |
Prescribes the guidelines, policies and procedures in the transfer of the Integrated Tax System data and records of re-enlisted large taxpayers to the Large Taxpayer Service
Digest | Full Text |
January 5, 2009 |
|
RMO No. 2-2009 |
Re-institutionalizes the Management Committee and defines its functions and duties
Digest | Full Text |
January 7, 2009 |
|
RMO No. 3-2009 |
Amends and consolidates the guidelines in the conduct of surveillance and stock-taking activities, and implements the administrative sanction of suspension and temporary closure of business
Digest | Full Text | Annex A | Annex B | Annex D | Annex E | Annex F | Excel File Annexes |
January 23, 2009 |
|
RMO No. 4-2009 |
Directs concerned BIR offices to intensify collection of taxes not paid by EFPS taxpayers due on the e-filed tax returns
Digest | Full Text |
January 30, 2009 |
|
RMO No. 5-2009 |
Prescribes the policies and guidelines in the issuance of Letters of Authority by the various BIR investigating offices
Digest | Full Text | Annexes A-D | Sample-Annex A | Sample-Annex B | Sample-Annex C | Sample-Annex D |
February 12, 2009 |
|
RMO No. 6-2009 |
Institutionalizes Gender and Development in the National Office and Regional Offices of the Bureau of Internal Revenue and the BIR Christmas Outreach Program
Digest | Full Text |
April 3, 2009 |
|
RMO No. 7-2009 |
Prescribes the allocation of the CY 2009 BIR collection goal by implementing office
Digest | Full Text | Annexes |
April 6 , 2009 |
|
RMO No. 8-2009 |
Further amends Section II of RMO No. 32-2008 relative to the limitation on the acceptance of payments of internal revenue taxes thru Revenue Collection Officers
Digest | Full Text |
April 7, 2009 |
|
RMO No. 9-2009 |
Prescribes the policies and guidelines for the new Revenue District Office Code of splitted RDOs and the manner of splitting of registration data of affected taxpayers
Digest | Full Text |
April 20, 2009 |
|
RMO No. 10-2009 |
Defines the new composition of the Inspection and Acceptance Committee in the BIR National Office
Digest | Full Text |
April 20, 2009 |
|
RMO No. 11-2009 |
Modifies the description of Alphanumeric Tax Codes WI/WC 158 and WI/WC 160 for certain income payments
Digest | Full Text |
April 22, 2009 |
|
RMO No. 12-2009 |
Enjoins the strict implementation of the penalty provisions for non-submission of Quarterly Summary Lists of Sales and Purchases
Digest | Full Text |
April 30, 2009 |
|
RMO No. 13-2009 |
Prescribes an Office Audit Program in the Assessment Division of Revenue Regional Offices
Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex E |
May 5, 2009 |
|
RMO No. 14-2009 |
Defines the Office Performance Measures for Large Taxpayers Service, Revenue Regions, Revenue District Offices and LT District Offices for CY 2009
Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex E |
May 7, 2009 |
|
RMO No. 15-2009 |
Provides the guidelines for the revival of the "Handang Maglingkod" Project
Digest | Full Text |
May 11, 2009 |
|
RMO No. 16-2009 |
Prescribes the establishment of Taxpayer Service Area in BIR offices providing frontline taxpayer services
Digest | Full Text | Annex A | Annex B | Annex C |
May 11, 2009 |
|
RMO No. 17-2009 |
Prescribes the guidelines and procedures in handling Letter Notices for taxable year 2007 generated thru the Tax Reconciliation System and Reconciliation of Listing for Enforcement System (RELIEF)/Third Party Matching-Bureau of Customs (TPM-BOC) Data Program
Digest | Full Text | Annex A | Annex A-1 | Annex B | Annex C, C-1, C-2, C-3, C-4 | Annex D | Annex E |
May 25, 2009 |
|
RMO No. 18-2009 |
Dispenses with the requirement of securing a ruling from the BIR as a requisite for the issuance of Certificate Authorizing Registration (CAR)/Tax Clearance (TCL) on the conveyance of land and common areas by the real estate developer to the Condominium Corporation and prescribes the policies and guidelines in the issuance of CAR/TCL in respect thereto
Digest | Full Text |
June 3, 2009 |
|
RMO No. 19-2009 |
Prescribes the 2009 Audit Program for Revenue District Offices
Digest | Full Text | Excel File Annexes | Word File Annexes |
June 4, 2009 |
|
RMO No. 20-2009 |
Creates the BIR Audit Committee
Digest | Full Text |
June 9, 2009 |
|
RMO No. 21-2009 |
Prescribes the accomplishment reporting process on BIR Priority Programs for CY 2009
Digest | Full Text | Annex A |
June 18, 2009 |
|
RMO No. 22-2009 |
Further amends Revenue Memorandum Order (RMO) No. 68 - 94, as amended by RMO No. 24 – 2007, relative to the preparation and consolidation of BIR Form No. 1770 – Monthly Summary of Tax Returns Filed
Digest | Full Text | Annex A |
July 1, 2009 |
|
RMO No. 23-2009 |
Prescribes the policies and guidelines in the audit of selected taxpayers by the National Investigation Division
Digest | Full Text | Annex A | Annex B |
July 9, 2009 |
|
RMO No. 24-2009 |
Creates the Alphanumeric Tax Code (ATC) of selected revenue source per Revenue Regulations No. 2-2009
Digest | Full Text |
July 9, 2009 |
|
RMO No. 25-2009 |
Adjusts the allocation of the CY 2009 BIR collection goal by implementing office
Digest | Full Text | Annexes |
July 9, 2009 |
|
RMO No. 26-2009 |
Prescribes the policies and procedures in the implementation of the eRegistration System (Enhanced eTIN)
Digest | Full Text | Annex A | Annex B |
July 14, 2009 |
|
RMO No. 27-2009 |
Re-classifies the Revenue District Offices to serve as reference in their Key Performance Indicators
Digest | Full Text | Annex A |
July 23, 2009 |
|
RMO No. 28-2009 |
Adjusts the reimbursable transportation allowance of BIR officials and employees
Digest | Full Text |
September 18, 2009 |
|
RMO No. 29-2009 |
Prescribes the policies in the conduct of the mandatory Written Competency Examination
Digest | Full Text |
September 30, 2009 |
|
RMO No. 30-2009 |
Revises the office codes in view of the creation of the Office of the Senior Deputy Commissioner
Digest | Full Text |
October 8, 2009 |
|
RMO No. 31-2009 |
Prescribes the policies and guidelines for the declaration and reporting of casualty losses by taxpayers
Digest | Full Text | Annex A | Annex B |
October 23, 2009 |
|
RMO No. 32-2009 |
Creates the Alphanumeric Tax Code (ATC) of certain income payments subject to Expanded Withholding Tax per Revenue Regulations No. 6-2009
Digest | Full Text |
November 11, 2009 |
|
RMO No. 33-2009 |
Creates the Alphanumeric Tax Code (ATC) for additional income payments subject to Creditable Withholding Tax per Revenue Regulations No. 8-2009
Digest | Full Text |
November 11, 2009 |
|
RMO No. 34-2009 |
Prescribes the guidelines and procedures relative to the BIR “SanTAX Claus” Project
Digest | Full Text | Annex A | Annex B-front | Annex B-back | Annex C | Annex D | Annex E |
November 11, 2009 |
|
RMO No. 35-2009 |
Prescribes the guidelines and procedures relative to the BIR Project “Iboto Mo”
Digest | Full Text | Annex 1-3 | Annex 4 |
November 12, 2009 |
|
RMO No. 36-2009 |
Amends the pertinent provisions of RMO No. 3-2009 relative to the Oplan Kandado Program
Digest | Full Text |
November 26, 2009 |
|
RMO No. 37-2009 |
Prescribes the manner by which all papers and correspondences for signature by Commissioner Joel L. Tan-Torres shall be prepared
Digest | Full Text |
December 1, 2009 |
|
RMO No. 38-2009 |
Adopts the revised policies on the settlement of grievance in the Bureau of Internal Revenue
Digest | Full Text | Annex A | Annex B | Annex C |
December 4, 2009 |
|
RMO No. 39-2009 |
Creates a Special Review Committee to deal with all cases represented by Sycip, Gorres, Velayo & Co
Digest | Full Text |
December 4, 2009 |
|
RMO No. 40-2009 |
Prescribes the guidelines and procedures in the observation of inventory taking of goods for purposes of determining the 2009 ending inventory
Digest | Full Text | Annex A | Annex B |
December 21, 2009 |
|
RMO No. 41-2009 |
Prescribes the implementing guidelines on the Memorandum of Agreement between the BIR, Bureau of Local Government Finance and the Philippine Association of Local Treasurers and Assessors as disseminated under Revenue Memorandum Circular No. 71-2009
Digest | Full Text | Annex A |
December 23, 2009 |
|
RMO No. 42-2009 |
Prescribes the institutionalization and implementation of the BIR Moral Renewal Program
Digest | Full Text |
December 23, 2009 |
|
RMO No. 43-2009 |
Further amends certain provisions of RMO No. 3-2009, as amended, relative to taxpayers who continuously fail to comply with tax rules and regulations
Digest | Full Text |
December 28, 2009 |
|
RMO No. 44-2009 |
Institutionalizes the “On Time-BIR Time” initiative
Digest | Full Text |
December 29, 2009 |
