|
No. of Issuance
|
Subject Matter
|
Date of Issue
|
|
RMO No. 1-2003
|
Creates the Alphanumeric Tax Codes
(ATC) of selected revenue
sources subject to Expanded Withholding Tax per RR No. 14-2002
Full
Text
|
January 17, 2003
|
|
RMO No. 2-2003
|
Prescribes the revised guidelines
in the approval and issuance of Certificates of Qualification
for Voluntary Assesment Program (VAP) availments of taxpayers
where no returns have been previously filed
Full Text |
February 11, 2003
|
|
RMO No. 3-2003
|
Prescribes the guidelines and
procedures in the conduct of inventory taking/stocktaking and
verification of inventories covering taxable year 2002 by the
Large Taxpayers Audit and Investigation Division (LTAID) I,
LTAID II, Large Taxpayers District Office (LTDO)-Makati, LTDO-Cebu
and Revenue District Offices
Full
Text | Annex
A | Annex
B | Annex
C | Annex
D | Annex
F | Annex
K
|
February 26, 2003
|
|
RMO No. 4-2003
|
Prescribes the guidelines and procedures on the processing
of Quarterly Summary List of Sales and Purchases and the imposition
of penalties thereof
Full
Text | Annex
C | Annex
A8 | Annex
A5 | Annex
B | Annex
D1 | Annex
9A | Annex
List | Annex
10A | Annex
E | Annex
A1 to A6 | Annex
D | Annex
B1 | Annex
A2
|
March 11, 2003
|
|
RMO No. 5-2003
|
Prescribes the policies and guidelines
on the transfer of revenue personnel for humanitarian reasons
Full
Text
|
March 13, 2003
|
|
RMO No. 6-2003
|
Prescribes the guidelines and procedures on the establishment
of current net retail prices of new brands of cigarettes and
alcohol products
Full
Text | Annex
A1 | Annex
A2 | Annex
A3 | Annex
A4
|
March 13, 2003
|
|
RMO No. 7-2003
|
Prescribes the composition of
the Regional Selection Board
Full
Text
|
March 18, 2003
|
|
RMO No. 8-2003
|
Identifies government
officials designated as withholding agents personally responsible
for the correct withholding and timely remittance of tax
Full
Text | Annex |
April 1, 2003
|
|
RMO No. 9-2003
|
Authorizes the Chief,
Legal Division of Regional Offices to issue and sign Subpoena
Duces Tecum
Full
Text
|
April 2, 2003
|
|
RMO No. 10-2003
|
Automatically designates personnel
next-in-rank in certain positions as Officer-in-Charge
Full
Text |
April 2, 2003
|
|
RMO No. 11-2003
|
Designates the signatories
relative to the BIR Revenue Mobilization Enhancement Program
Full
Text |
April 2, 2003
|
|
RMO No. 12-2003
|
Creates the Alphanumeric
Tax Codes (ATC) of selected revenue sources subject to Value
Added Tax per Revenue Regulations No. 1-2003, Revenue Memorandum
Circular No. 6-2003 and Unnumbered Revenue Regulations
Full
Text
|
April 24, 2003
|
|
RMO No. 13-2003
|
Allows establishments
found without duly authorized receipts/invoices or cash register
machines/point of sale machines or similar devices to operate
provisionally through the use of BIR Printed Receipts/Invoices
Full Text | Annex
A |
April 28, 2003
|
|
RMO No. 14-2003
|
Prescribes the policies
and procedures in the implementation of Taxpayer Account Management
Program for non-computerized Revenue District Offices
Full
Text |
April 30, 2003
|
| RMO
No. 15-2003 |
Prescribes the policies,
guidelines and procedures in the processing and monitoring of
One-Time Transactions and the issuance of Certificates Authorizing
Registration for property transfer transactions subject to Capital
Gains Tax, Expanded Withholding Tax, Donor's Tax, Estate Tax
and other taxes including Documentary Stamp Tax
Full
Text | Annex
A | Annex
A1 | Annex
A2 | Annex
A3 | Annex
A4 | Annex
A5 | Annex
A6 | Annex
A6.1 | Annex
A7 | Annex
A8 | Annex
B | Annex
B1 | Annex
B2 | Annex
B3 | Annex
B4 | Annex
C | Annex
D | Annex
E | Annex
F | Annex
G | Annex
H | Annex
I | Annex
J | Annex
K | Annex
L.1 pp1 | Annex
L.1 pp2 | Annex
L.1 pp3 | Annex
L.1 pp4 | Annex
L.1 pp5 | Annex
L pp1 | Annex
L pp2 | Annex
L pp3 | Annex
L pp4 | Annex
M | Annex
N | Annex
O |
May 15, 2003
|
| RMO
No. 16-2003 |
Prescribes the policies
and mechanics for the conduct of the 2003 BIR Text Raffle Promo:
Bayan, I-txt ang Resibo"
Full
Text |
May 21, 2003
|
| RMO
No. 17-2003 |
Amends the policies
and guidelines for the implementation of the "No Smoking
Rule" within BIR premises
Full
Text |
May 22, 2003
|
| RMO
No. 18-2003 |
Prescribes the revised
Access Request Forms
Full
Text | Annex
A | Annex
B | Annex
C | Annex
D |
|
May 23, 2003
|
| RMO
No. 19-2003 |
Prescribes the guidelines
in the verification of receipts submitted as entries in the
2003 BIR Text Raffle Promo "BAYAN, I-TXT ANG RESIBO."
Full Text |
May 29, 2003
|
| RMO
No. 20-2003 |
Prescribes the allocation
of the BIR Collection Goal for CY 2003 among the implementing
offices
Full
Text |
June 4, 2003
|
| RMO
No. 21-2003 |
Amends the effectivity
of implementation of the policies and procedures relative to
One-Time Transactions to take effect starting July 1, 2003
Full
Text |
June 2, 2003
|
| RMO
No. 22-2003 |
Gives warning on
the use of a spurious Tax Credit Certificate
Full
Text |
June 19, 2003
|
| RMO
No. 23-2003 |
Prescribes the guidelines
on revalidation and conveyance of Tax Credit Certificates
Full
Text |
June 23, 2003
|
| RMO
No. 24-2003 |
Prescribes the revised
guidelines and procedures for testing and acceptance of in-house
developed and outsourced application systems
Full Text |
July 28, 2003
|
| RMO
No. 25-2003 |
Prescribes the policies and guidelines on the selection of
candidates for promotion
Full
Text
|
August 27, 2003
|
| RMO
No. 26-2003 |
Prescribes
the policies and procedures for the "on-call" repair
and maintenance of defective IT equipment. Full
Text |
September 12, 2003
|
| RMO
No. 27-2003 |
Prescribes
the policies and guidelines on the use of Official Cellular
Phone Full
Text |
September 16, 2003
|
| RMO
No. 28-2003 |
Amends
Revenue Memorandum Order No. 16-2003 relative to the conduct
of the BIR Text Raffle Promo: Bayan, I-txt ang Resibo"
Full
Text |
September 19, 2003
|
| RMO
No. 29-2003 |
Prescribes
the policies and mechanics for the conduct of the BIR Text Raffle
Promo: "Bayan, I-txt ang Resibo"- PART II
Full
Text |
September 24, 2003
|
| RMO
No. 30-2003 |
Prescribes
the guidelines and procedures in the extraction, analysis, disclosure/dissemination,
utilization, and monitoring of RELIEF data for audit and enforcement
purposes.
Full
Text
|
October 1, 2003
|
| RMO
No. 31-2003 |
Prescribes
the guidelines and procedures for the implementation of the
Modified Tax Compliance Verification Drive.
Full
Text
|
October 7, 2003
|
| RMO
No. 32-2003 |
Amends
RMO No. 4-2002 relative to the implementation of the Taxpayer
Account Management Program for Operations.
Full
Text
|
October 9, 2003
|
| RMO
No. 33-2003 |
Modifies
the Alphanumeric Tax Codes for Documentary Stamp Taxes relative
to One-Time Transactions (ONETT).
Full
Text
|
October 9, 2003
|
| RMO
No. 34-2003 |
Creates,
modifies and drops Alphanumeric Tax Codes of selected revenue
sources subject to Withholding Tax
Full
Text
|
October 9, 2003
|
| RMO
No. 35-2003 |
Amends
RMO No.34-2001 relative to the signatory to Box A of the Disbursement
Voucher on cash conversion of Tax Credit Certificates jointly
issued by the DOF One-Stop-Shop and the BIR.
Full
Text
|
November 10, 2003
|
| RMO
No. 36-2003 |
Creates
Alphanumeric Tax Codes per BIR Form No. 0611-A
Full
Text |
November 11, 2003
|
| RMO
No. 37-2003 |
Prescribes
the policies, guidelines and procedures for the grant of local
and foreign scholarship and foreign-assisted trainings. Full
Text |
November 11, 2003
|
| RMO
No. 38-2003 |
Prescribes
the uniform guidelines and procedures in the processing of various
permits for Excise Tax purposes. Full
Text | Annex
A |
Annex A Backpage | Annex
B | Annex
C | Annex
D | Annex
E | Annex
F | Annex
G| Annex
G1 | Annex
H | Annex
H1 | Annex
I | Annex
J |
Annex K | Annex
L | Annex
M. |
November 17, 2003
|
|
RMO No. 39-2003
|
Prescribes
the guidelines on the processing of utilization of DOF-issued
Tax Credit Certificates as well as the counter-measures for
detection of fraud. Full
Text |
November 18, 2003
|
|
RMO No. 40-2003
|
Amends
the policies and guidelines in the use and payment of official
cellular phones. Full
Text |
November 21, 2003
|
|
RMO No. 41-2003
|
Defines
the new composition of the Inspection and Acceptance Committee
in the National Office. Full
Text |
November 21, 2003
|
| RMO
No. 42-2003 |
Prescribes additional guidelines on the assessment of national
internal revenue taxes covered by Letter Notices issued under
the RELIEF system.
Full
Text | Annex
A | Annex
B | Annex
C | Annex
C2 | Annex
C backpage
|
November 21, 2003
|
| RMO
No. 43-2003 |
Amends
RMO No. 29-2003 relative to the mechanics of the BIR Text Raffle
Promo: "Bayan, I-Txt ang Resibo" - Part II. Full
Text |
November 28, 2003
|
| RMO
No. 44-2003 |
Prescribes
the submission thru e-mail of priority reports required by the
offices under Operations Group from regional and district offices.
Full
Text | Annex
A | Annex
B | Annex
C |
|
December 3, 2003
|
