| No.
of Issuance |
Subject
Matter |
Date
of Issue |
|
RMO No. 1-2010 |
Prescribes the policies and guidelines for the conduct of conferences and meetings
Digest | Full Text |
January 4, 2010 |
|
RMO No. 2-2010 |
Amends certain provisions of RMO No. 4-2007, as amended, relative to the limitation on the amount and period of acceptance of income and other tax payments by Revenue Collection Officers in areas where there are Authorized Agent Banks
Digest | Full Text |
January 8, 2010 |
|
RMO No. 3-2010 |
Prescribes the use and display of the “Making the Public Know” theme and logo of the BIR for 2010
Digest | Full Text |
January 18, 2010 |
|
RMO No. 4-2010 |
Implements the 2010 Public Assistance and Awareness Campaign (PAAC) strategies and activities
Digest | Full Text |
January 19, 2010 |
|
RMO No. 5-2010 |
Implements the "No Noon Break" work schedule and 24/7 eServices
Digest | Full Text |
January 20, 2010 |
|
RMO No. 6-2010 |
Prescribes the policies and guidelines in the stamping of Income Tax Returns and the attached audited financial statements and the number of copies of tax returns to be submitted and filed
Digest | Full Text |
January 20, 2010 |
|
RMO No. 7-2010 |
Prescribes the guidelines and procedures in handling Letter Notices generated thru Tax Reconciliation System and Reconciliation of Listing for Enforcement System/Third Party Matching -Bureau of Customs Data Program for the Year 2008
Digest | Full Text | Annex A-A1 | Annex B | Annex C-C4 | Annex D | Annex E | Annex F1 | Annex F2 | Annex G |
January 25, 2010 |
|
RMO No. 8-2010 |
Prescribes the schedule of staff meetings/conferences of the concerned BIR offices
Digest | Full Text | Annex A | Annex B | Annex C |
January 25, 2010 |
|
RMO No. 9-2010 |
Prescribes the policies and guidelines for the creation of the Speakers’ Bureau
Digest | Full Text |
February 2, 2010 |
|
RMO No. 10-2010 |
Prescribes the policies and guidelines relative to Project R.I.P.
Digest | Full Text | Annex A |
February 2, 2010 |
|
RMO No. 11-2010 |
Prescribes the policies and guidelines on the monitoring, review and determination of the tax consequences of “Big-Ticket Items”
Digest | Full Text | Annex A |
February 2, 2010 |
|
RMO No. 12-2010 |
Prescribes the policies and guidelines relative to the Assistant Chiefs’ Challenge System
Digest | Full Text | Annex A |
February 2, 2010 |
|
RMO No. 13-2010 |
Amends RMO No. 6-2010 relative to the stamping of Income Tax Returns and the audited Financial Statements
Digest | Full Text |
February 4, 2010 |
|
RMO No. 14-2010 |
Prescribes the reportorial requirements for the CY 2010 Public Assistance and Awareness Campaign
Digest | Full Text | Form No. 001 | Form No. 002 | Form No. 003 |
February 4, 2010 |
|
RMO No. 15-2010 |
Prescribes the policies and guidelines on the handling of court cases
Digest | Full Text | Annex A | Annex B |
February 4, 2010 |
|
RMO No. 16-2010 |
Prescribes the policies and guidelines in determining the output Value-Added Tax liabilities of motels and other similar establishments
Digest | Full Text | Annex A | Annex B | Annex C | Annex D |
February 5, 2010 |
|
RMO No. 17-2010 |
Amends RMO No. 31-2008 reiterating the previous memorandum on wearing of the prescribed BIR uniforms and/or ID
Digest | Full Text | Annex A | Annex B |
March 4, 2010 |
|
RMO No. 18-2010 |
Prescribes the policies and guidelines in the conduct of the “Kapihan with the Commissioner” under the People Wellness Program for CY 2010
Digest | Full Text |
March 8, 2010 |
|
RMO No. 19-2010 |
Prescribes the policies and guidelines in the conduct of investigations relative to the Taxpayers’ Lifestyle Check System
Digest | Full Text | Annex A |
March 9, 2010 |
|
RMO No. 20-2010 |
Amends certain provisions of RMO No. 15-2010 relative to the handling of court cases by BIR lawyers/prosecutors
Digest | Full Text |
March 9, 2010 |
|
RMO No. 21-2010 |
Prescribes the policies and procedures relative to the BIR 2010 National Office Key Performance Indicators, Accomplishment Reporting and Office Performance Evaluation
Digest | Full Text | Annex A-PPS | Annex A-ISG | Annex A-LIG | Annex A-OG | Annex A-RMG | Annex A-SCG | Annex A-TRAG | Annexes B-F |
March 9, 2010 |
|
RMO No. 22-2010 |
Prescribes the four basic categories of the CY 2010 Key Performance Indicators
Digest | Full Text |
March 10, 2010 |
|
RMO No. 23-2010 |
Prescribes the guidelines on the issuance, replacement or revalidation of Certificates Authorizing Registration
Digest | Full Text |
March 15, 2010 |
|
RMO No. 24-2010 |
Prescribes the policies and guidelines for the development of the Industry Champion Program of the BIR
Digest | Full Text |
March 15, 2010 |
|
RMO No. 25-2010 |
Prescribes the policies and guidelines in the preparation and posting of information materials in the BIR Website
Digest | Full text |
March 17, 2010 |
|
RMO No. 26-2010 |
Prescribes the policies and procedures in the preparation of the List of Assets by the Revenue Officer for cases under investigation/verification and its incorporation in the Data Warehouse
Digest | Full Text | Annex A |
March 17, 2010 |
|
RMO No. 27-2010 |
Prescribes the enhanced policies and guidelines to re-invigorate the Run After Tax Evaders Program
Digest | Full Text |
March 17, 2010 |
|
RMO No. 28-2010 |
Prescribes the guidelines for the conduct of the 2010 “Handang Maglingkod" Project
Digest | Full Text |
March 22, 2010 |
|
RMO No. 29-2010 |
Prescribes the guidelines and procedures in the processing and payment of certain money claims
Digest | Full Text | Annexes A-M | Annex N | Annex O | Annex P | Annex Q | Annex R |
March 23, 2010 |
|
RMO No. 30-2010 |
Amends RMO No. 9-95 relative to the revised procedures for processing of BIR Form 1209 (Consolidated Monthly Statistical Report of Revenue Collections)
Digest | Full Text |
March 23, 2010 |
|
RMO No. 31-2010 |
Prescribes the allocation of the CY 2010 BIR collection goal by implementing office
Digest | Full Text | Annexes |
March 24, 2010 |
|
RMO No. 32-2010 |
Prescribes the guidelines and procedures for the conduct of the Written Competency Examination for Revenue District Officers; Assistant Revenue District Officers; Chiefs and Assistant Chiefs of Large Taxpayers District Offices, Large Taxpayers Regular Audit Divisions 1-4 and Large Taxpayers Excise Audit Divisions 1 and 2; Chiefs and Assistant Chiefs of the Assessment, Collection and Special Investigation Divisions; Chiefs and Assistant Chiefs of Collection Enforcement Division and Large Taxpayers Collection Enforcement Division and Revenue Officers performing collection functions
Digest | Full Text |
March 25, 2010 |
|
RMO No. 33-2010 |
Prescribes the guidelines and procedures in the conduct of the Written Competency Examination for Chiefs and Assistant Chiefs of Legal Divisions, Divisions under the Legal and Enforcement Services and revenue personnel holding the Items of Attorney I-IV
Digest | Full Text |
March 25, 2010 |
|
RMO No. 34-2010 |
Amends RMO No. 17-2010 relative to the wearing of prescribed BIR uniforms and/or ID
Digest | Full Text |
March 26, 2010 |
|
RMO No. 35-2010 |
Amends RMO No. 31-98 by delegating the authority to approve requests for disposal of Specialized Accountable Forms in the Regional Offices
Digest | Full Text | Annex A | Annex A-1 | Annex B | 2623 |
March 29, 2010 |
|
RMO No. 36-2010 |
Prescribes the guidelines and procedures for the conduct of the Conglomerate Audit Program for taxable year 2009
Digest | Full Text | Annex A | Annex B |
March 30, 2010 |
|
RMO No. 37-2010 |
Prescribes the guidelines and procedures relative to the BIR 2010 Key Performance Indicators for the Revenue Regions and Revenue District Offices
Digest | Full Text | Annex A | Annex B-G |
March 30, 2010 |
|
RMO No. 38-2010 |
Prescribes the policies and guidelines relative to the posting and publication of the list of top taxpayers for taxable year 2009
Digest | Full Text |
April 8, 2010 |
|
RMO No. 39-2010 |
Prescribes the guidelines for the accreditation of Continuing Professional Education (CPE) providers and mandates the number of CPE hours for tax practitioners and agents applying for accreditation
Digest | Full Text | Annex A-1 | Annex A-2 | Annex B | Annex C | Annex D | Annex E | Annex F | Annex G |
April 13, 2010 |
|
RMO No. 40-2010 |
Prescribes the policies and guidelines in the recruitment and designation of private appraiser members to the Regional Executive and Technical Committees on real property valuation
Digest | Full Text |
April 23, 2010 |
|
RMO No. 41-2010 |
Prescribes the revised policies, guidelines and procedures in the establishment/revision of the schedule of zonal values of real properties within the jurisdiction of the Revenue District Offices and for other purposes
Digest | Full Text | Annex A | Annex B | Annex C |
April 26, 2010 |
|
RMO No. 42-2010 |
Prohibits the issuance of Temporary Restraining Orders on the collection of taxes against the BIR by courts other than the Court of Tax Appeals, the issuance of warrants of distraint and garnishment, and/or levy on final decisions of the BIR on disputed assessments, cases filed before the Court of Tax Appeals, and the sale of property distrained and garnished
Digest | Full Text |
May 4, 2010 |
|
RMO No. 43-2010 |
Prescribes the guidelines and procedures in the preparation of documents by all BIR offices
Digest | Full Text |
May 4, 2010 |
|
RMO No. 44-2010 |
Prescribes the policies and guidelines relative to the electronic issuance of Letters of Authority
Digest | Full Text | Annex A |
May 12, 2010 |
|
RMO No. 45-2010 |
Prescribes the revised guidelines in the requests for the production of the books of accounts and/or other records and documents and in the issuance of Subpoena Duces Tecum for failure of taxpayers to comply with the requests
Digest | Full Text |
May 12, 2010 |
|
RMO No. 46-2010 |
Modifies the Alphanumeric Tax Code of selected revenue source per Republic Act (RA) No. 8424, as amended by RA No. 9337
Digest | Full Text |
May 21, 2010 |
|
RMO No. 47-2010 |
Defines the new composition of the Committee to Supervise the Printing of Specialized Accountable Forms
Digest | Full Text |
May 25, 2010 |
|
RMO No. 48-2010 |
Defines the new composition of the Committee on Disposal of Accountable Forms in the National Office
Digest | Full Text |
May 25, 2010 |
|
RMO No. 49-2010 |
Amends RMO No. 12-2010 relative to the Assistant Chiefs’ Challenge System
Digest | Full Text |
June 2, 2010 |
|
RMO No. 50-2010 |
Authorizes other Revenue Officers to conduct surveillance activities
Digest | Full Text |
June 2, 2010 |
|
RMO No. 51-2010 |
Prescribes the policies and guidelines relative to the eComplaint System
Digest | Full Text | Annex A |
June 10, 2010 |
|
RMO No. 52-2010 |
Amends the coverage and date of the Written Competency Examination
Digest | Full Text |
June 11, 2010 |
|
RMO No. 53-2010 |
Promulgates and implements the Revised Code of Conduct for BIR officials and employees
Digest | Full Text | Annex A | Foreword | Table of Contents | Revised Code of Conduct |
June 11, 2010 |
|
RMO No. 54-2010 |
Prescribes the supplemental provisions for RMO No. 6-2010 relative to the receipt and stamping of tax returns and payment forms
Digest | Full Text |
June 15, 2010 |
|
RMO No. 55-2010 |
Revises the procedures on the issuance of Letters of Authority
Digest | Full Text |
June 15, 2010 |
|
RMO No. 56-2010 |
Allows the use of updated medium for the submission of Summary List of Sales and Purchases
Digest | Full Text | Annex A-1 | Annex A-2 |
June 16, 2010 |
|
RMO No. 57-2010 |
Prescribes the policies and guidelines in the posting of information materials in bulletin boards
Digest | Full Text |
June 18, 2010 |
|
RMO No. 58-2010 |
Prescribes the CY 2010 Key Performance Indicators for the Large Taxpayers Service
Digest | Full Text | Annexes A-A9 | Annexes B, E-G | Annexes C-D |
June 25, 2010 |
|
RMO No. 59-2010 |
Amends certain reportorial requirements and responsibilities for the Project Rest In Peace
Digest | Full Text | Annexes A-C |
June 29, 2010 |
|
RMO No. 60-2010 |
Modifies the description of Alphanumeric Tax Codes for Percentage Tax on winnings and prizes withheld by race track operators
Digest | Full Text |
June 29, 2010 |
|
RMO No. 61-2010 |
Prescribes the policies and guidelines relative to the BIR 2010 Regional Divisions’ Key Performance Indicators, Accomplishment Reporting and Office Performance Evaluation
Digest | Full Text | Annex A | Annexes B-G |
June 29, 2010 |
|
RMO No. 62-2010 |
Prescribes the supplemental guidelines on the electronic issuance of Letters of Authority and related audit policies and procedures
Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex E | Annex F | Annex G |
July 1, 2010 |
|
RMO No. 63-2010 |
Prescribes the manner by which all papers and correspondences for signature by Commissioner Kim S. Jacinto-Henares shall be prepared
Digest | Full Text |
July 5, 2010 |
|
RMO No. 64-2010 |
Amends Revenue Memorandum Order No. 62-2010, which provides supplemental guidelines on the electronic issuance of Letters of Authority (eLA) and related audit policies and procedures
Digest | Full Text |
July 16, 2010 |
|
RMO No. 65-2010 |
Modifies the Alphanumeric Tax Code for tax on amusement places
Digest | Full Text |
July 16, 2010 |
|
RMO No. 66-2010 |
Adjusts the allocation of the CY 2010 BIR collection goal by implementing office
Digest | Full Text | Annexes |
July 30, 2010 |
|
RMO No. 67-2010 |
Prescribes the policies and guidelines on Information and Communication Technology (ICT) Security offenses
Digest | Full Text |
July 30, 2010 |
|
RMO No. 68-2010 |
Prescribes the guidelines and procedures in the verification and surrender of Documentary Stamp Tax Electronic Imprinting Machines and transfer of unused/unloaded Documentary Stamp Tax balance to the Electronic Documentary Stamp Tax System
Digest | Full Text |
August 11, 2010 |
|
RMO No. 69-2010 |
Prescribes the guidelines on the issuance of electronic Letters of Authority, Tax Verification Notices and Memoranda of Assignment
Digest | Full Text |
August 13, 2010 |
|
RMO No. 70-2010 |
Modifies the description of Alphanumeric Tax Code for Creditable Withholding Tax on income payments made by political parties and candidates of local and national elections
Digest | Full Text |
August 13, 2010 |
|
RMO No. 71-2010 |
Prescribes the guidelines and procedures for the conversion of Accounts Receivables/Delinquent Accounts into the Accounts Receivables Conversion System
Digest | Full Text | Annex A | Annex B |
August 17, 2010 |
|
RMO No. 72-2010 |
Prescribes the guidelines on the processing of Tax Treaty Relief Applications pursuant to existing Philippine Tax Treaties
Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Forms |
August 25, 2010 |
|
RMO No. 73-2010 |
Further amends certain provisions of RMO No. 3-2009 relative to the submission of reportorial requirements under the "Oplan Kandado" Program
Digest | Full Text |
August 26, 2010 |
|
RMO No. 74-2010 |
Reiterates the implementation of RMO No. 11-2001 relative to the Decentralized System of Issuance of Clearance
Digest | Full Text |
September 3, 2010 |
|
RMO No. 75-2010 |
Prescribes the policies and procedures in the preparation and submission to the Department of Budget and Management of the certification of Excise tax collections from minerals, mineral products and quarry resources and the corresponding 40% share of Local Government Units
Digest | Full Text | Annexes |
September 20, 2010 |
|
RMO No. 76-2010 |
Prescribes the policies and guidelines in the issuance of Certificate of Tax Exemption of Cooperatives and the monitoring thereof
Digest | Full Text | Process Flow | Annex A | Annex B | Annex C | Annex C-1 | Annex D | Annex E | Annex F |
September 28, 2010 |
|
RMO No. 77-2010 |
Prescribes the guidelines in the submission of reportorial requirements for late/out-of-district returns
Digest | Full Text | Annex A | Annex A-1 | Annex B | Annex B-1 | Annex C | Annex C-1 |
October 12, 2010 |
|
RMO No. 78-2010 |
Modifies the Alphanumeric Tax Code for tax on amusement places per RA No. 8424
Digest | Full Text |
October 14, 2010 |
|
RMO No. 79-2010 |
Modifies the description of Alphanumeric Tax Code for Life Insurance Premiums pursuant to RMC No. 22-2010
Digest | Full Text |
October 14, 2010 |
|
RMO No. 80-2010 |
Prescribes the CY 2010 Audit Criteria
Digest | Full Text |
November 2, 2010 |
|
RMO No. 81-2010 |
Prescribes the guidelines on the preparation and submission of documents and reports required by the Department of Budget and Management
Digest | Full Text | Annexes A-G |
November 5, 2010 |
|
RMO No. 82-2010 |
Prescribes the criteria and procedures for attrition of officials and employees of the BIR, including submission of required documents and reports, under RA No. 9335 (Attrition Act of 2005)
Digest | Full Text |
December 6, 2010 |
|
RMO No. 83-2010 |
Prescribes the policies and guidelines in the decentralized recording of forfeited assets in the books of accounts of the Regional Offices
Digest | Full Text | Annexes A-C |
December 8, 2010 |
|
RMO No. 84-2010 |
Prescribes the revised distribution list of copies of Revenue Official Receipts (BIR Form No. 25.24)
Digest | Full Text |
December 8, 2010 |
|
RMO No. 85-2010 |
Amends RMO No. 40-2010, which provides the policies and guidelines in the recruitment and designation of private appraiser members to the Regional Executive and Technical Committees on Real Property Valuation
Digest | Full Text |
December 8, 2010 |
|
RMO No. 86-2010 |
Prescribes the revised guidelines and procedures in the publication of top taxpayers
Digest | Full Text |
December 9, 2010 |
|
RMO No. 87-2010 |
Amends pertinent provisions of RMO No. 28-2008 relative to the reporting, recording and monitoring of attendance of revenue officials and employees
Digest | Full Text |
December 21, 2010 |
|
RMO No. 88-2010 |
Prescribes the guidelines and procedures in the issuance and enforcement of Subpoena Duces Tecum and the prosecution of cases for “Failure to Obey Summons”
Digest | Full Text | Annex A | BIR Form No. 0713 |
December 22, 2010 |
