|
No. of Issuance
|
Subject Matter
|
Date of Issue
|
|
RMO No. 1-2004
|
Prescribes the policies, guidelines
and procedures in the cancellation/transfer of registration
data or effecting an end date on the tax and/or form types of
taxpayers under the jurisdiction of the Large Taxpayers Service
Full
Text | Annex
A | Annex
B | Annex
C | Annex
D-E | Annex
F| Annex
G | Annex
H | Annex
I
|
January 22, 2004
|
|
RMO No. 2-2004
|
Prescribes the policies and procedures
on the use of notebooks/laptops issued to concerned BIR officials/employees.
Full
Text |
Annex
A |
Annex B
|
January 22, 2004
|
|
RMO No. 3-2004
|
Creates and modifies
the Alphanumeric Tax Code of selected revenue sources subject
to withholding taxes. Full
Text |
February 2, 2004
|
|
RMO No. 4-2004
|
Defines the guidelines relating
to registration of agricultural suppliers as marginal income
earners and their exemption from the 1% Creditable Withholding
Tax on payments made by hotels, restaurants, resorts, caterers,
food processors, canneries, supermarkets, livestock, poultry,
fish and marine product dealers, hardwares, factories, furniture
shops and all other establishment. Full
Text | Annex
A |
February 2, 2004
|
|
RMO No. 5-2004
|
Prescribes the guidelines and
procedures in the implementation of RR No. 29-2003 relative
to the advance payment of Value-Added Tax on the sale of flour.
Full
Text | Annex
A |
February 4, 2004
|
|
RMO No. 6-2004
|
Prescribes the allocation of the
BIR Collection Goal for CY 2004.
Full
Text | Table
1 | Table
2 | Table
3 | Table
4 | Table
5 | Table
6 | Table
7 | Table
8 | Table
9
|
February 17, 2004
|
|
RMO No. 7-2004
|
Specifies the details of the Centennial
Taxpayers Recognition Program (CTRP). Full
Text |
March 1, 2004
|
|
RMO No. 8-2004
|
Defines the tasks of Centennial
Taxpayers Recognition Program (CTRP) responsible officials.
Full
Text | Annex
A |
March 9, 2004
|
|
RMO No. 9-2004
|
Creates and drops the ATCs of
selected revenue sources subject to Excise Tax as specified
in the Order. Full
Text |
March 10, 2004
|
|
RMO No. 10-2004
|
Prescribes the operational measures
relative to businesses not paying Income Taxes. Full
Text |
March 10, 2004
|
|
RMO No. 11-2004
|
Provides the guidelines
and procedures in the generation and preparation of TAS Report
Nos. 007 and 008 adopting the taxpayer type and tax type codes.
Full
Text | Annex
A |
March 10, 2004
|
|
RMO No. 12-2004
|
Provides the guidelines for the
Executive Development Course.
Full
Text | Annex
A | Annex
B | Annex
C | Annex
D | Annex
1-13
|
March 11, 2004
|
|
RMO No. 13-2004
|
Prescribes the policies and guidelines
for the issuance of standardized numbering system for Letter
Notices. Full
Text |
March 23, 2004
|
|
RMO No. 14-2004
|
Expands the coverage of the Centennial
Taxpayers Recognition Program (CTRP).
Full Text |
March 26, 2004
|
|
RMO No. 15-2004
|
Prescribes the policies and guidelines
in the availment of leave of absences.
Full Text |
March 26, 2004
|
|
RMO No. 16-2004
|
Prescribes the policies and procedures
in the revalidation and conveyance of Tax Credit Certificates.
Full
Text | Annex
|
March 30, 2004
|
|
RMO No. 17-2004
|
Creates Alphanumeric Tax Code
for payment of penalties under the Taxpayer Compliance Verification
Drive. Full
Text |
April 5, 2004
|
|
RMO No. 18-2004
|
Further expands the coverage of
the Centennial Taxpayers Recognition Program (CTRP) to include
individual taxpayers who reported a net loss for Tax Year 2002.
Full Text |
April 5, 2004
|
|
RMO No. 19-2004
|
Amends certain provisions of RMO
No. 39-94 relative to the authorized signatories in the tax
refund payroll and tax refund payroll summary. Full
Text |
April 6, 2004
|
|
RMO No. 20-2004
|
Presents an erratum to RMO No.
18-2004 relative to the Bureau's Centennial Taxpayers Recognition
Program.
Full Text |
April 6, 2004
|
|
RMO No. 21-2004
|
Prescribes the guidelines and
procedures for the conferment of the Commissioner's Centennial
Award to BIR employees and units who have generated significant
revenues.
Full Text | Annex
A | Annex
B |
May 20, 2004
|
|
RMO No. 22-2004
|
Amends RMO No. 81-99 relative
to the issuance of VAT Exemption Certificate/Identification
Card to qualified foreign embassies and their qualified personnel.
Full Text |
May 24, 2004
|
|
RMO No. 23-2004
|
Prescribes the policies and guidelines
for the selective data restoration and adhoc run for data archiving
and purging activities. Full
Text | Annex
|
May 27, 2004
|
|
RMO No. 24-2004
|
Amends certain provisions of Section
IV of RMO No. 30-2003 and revises the format of certain reports
prescribed relative to Letter Notices issued under the RELIEF
System. Full
Text | Annex
A-C |
May 31, 2004
|
|
RMO No. 25-2004
|
Extends the Centennial Taxpayers
Recognition Program up to June 30, 2004 and expands the program
to cover taxpayers using fiscal year reporting ending January
31, 2004. Full
Text |
June 7, 2004
|
|
RMO No. 26-2004
|
Prescribes the BIR Contact Center
House Rules. Full
Text |
June 7, 2004
|
|
RMO No. 27-2004
|
Prescribes the guidelines and
procedures in granting the Accredited Agent Bank's request for
refund of over-remittance of tax collection.
Full
Text |
June 7, 2004
|
|
RMO No. 30-2004
|
Clarifies the provision on the
extension of CTRP as covered under RMO No. 25-2004. Full
Text |
June 18, 2004
|
|
RMO No. 31-2004
|
Creates Alphanumeric Tax Code
for selected revenue source under the Tax Forms Enhancement
Program. Full
Text |
June 29, 2004
|
|
RMO No. 32-2004
|
Provides guidelines and enforcement
measures to determine the correct tax liability of motels. Full
Text | Annex |
July 6, 2004
|
|
RMO No. 33-2004
|
Prescribes the use of Certificate
Authorizing Registration Registry Book (BIR Form No. 1939) effective
July 1, 2004. Full
Text |
July 6, 2004
|
|
RMO No. 34-2004
|
Prescribes the guidelines and
procedures in the processing, matching, dissemination, utilization
and monitoring of importation data from the Bureau of Customs
for audit and enforcement purposes. Full
Text | Annex
A | Annex
B, J, K ,L | Annex
M | Annex
J | Annex
I | Annex
H | Annex
H1 |
July 20, 2004
|
|
RMO No. 35-2004
|
Creates Alphanumeric Tax Code
for selected revenue sources under the Tax Forms Enhancement
Program. Full
Text |
August 9, 2004
|
|
RMO No. 36-2004
|
Establishes the tax base for the
computation of the 2% special privilege tax collections by the
BIR for the share of the Local Government Units. Full
Text |
August 18, 2004
|
|
RMO No. 37-2004
|
Amends the master's degree requirement
for the positions of Division Chief and Revenue District Officer
with Salary Grade 24. Full
Text | Attachment
|
September 1, 2004
|
|
RMO No. 38-2004
|
Prescribes the guidelines and
procedures in the implementation of compensatory services. Full
Text |
September 2, 2004
|
|
RMO No. 39-2004
|
Prescribes the policies and procedures
for the escalation and resolution of queries/issues raised at
the BIR Contact Center and other BIR frontline offices. Full
Text | Annex
A | Annex
B1 | Annex
B2 | Annex
C | Annex
D | Escalation
Flow |
September 6, 2004
|
|
RMO No. 40-2004
|
Modifies the standard procedures
in the handling of taxpayers' requests for transfer of registration.
Full Text Full
Text | Annex
A | Annex
B | Annex
C | Annex
D | Annex
E | Annex
F | Annex
G | Annex
H | Annex
I |
September 6, 2004
|
|
RMO No. 41-2004
|
Prescribes the policies and procedure
in the implementation of the BIR SMS Raffle Promo:"Bayan
I-Txt ang Resibo 2004". Full
Text | Annex
A | Annex
A1 | Annex
B | Annex
C | Annex
C1 | Annex
D | Annex
D1 |
September 7, 2004
|
|
RMO No. 42-2004
|
Prescribes the guidelines
and procedures on the grant of honoraria to BIR personnel involved
in procurement activities. Full
Text | Attachment |
September 14, 2004
|
|
RMO No. 43-2004
|
Modifies BIR Form
Nos. 1253 - General Control Ledger; 1245 - Monthly List of Transfer-In
Accounts; 1246 - Monthly List of Transfer-Out Accounts; 1247
- Monthly List of Accounts Cancelled by ATCA; 1248 - Monthly
List of Accounts Paid. Full
Text | Annex
|
October 12, 2004
|
|
RMO No. 44-2004
|
Prescribes the use
of revised Access Request Forms. Full
Text | BIR
Form 43 | BIR
Form 44 |
October 13, 2004
|
|
RMO No. 45-2004
|
Prescribes the guidelines
and procedures concerning unregistered establishments apprehended
during the Tax Compliance Verification Drive. Full
Text | Annex
A | Annex
B |
October 26, 2004
|
|
RMO No. 46-2004
|
Provides additional
supplement and guidelines in handling Letter Notices with discrepancies
arising from Data Matching Process that remain unserved, have
been served but are without response or are under protest by
taxpayers. Full
Text | Annex
A | Annex
B | Annex
C | Annex
D | Annex
E |
November 3, 2004
|
|
RMO No. 47-2004
|
Prescribes the policies
and procedures in the monitoring, identification for inclusions
or deletions of Withholding Agents classified as Top 10,000
Private Corporations. Full
Text | Annex
A | Annex
B | Annex
C | Annex
C1 | Annex
D | Annex
D1 | Annex
E | Annex
F | Annex
G | Annex
H | Annex
I | Annex
J |
November 4, 2004
|
|
RMO No. 48-2004
|
Creates Alphanumeric
Tax Code for selected revenue source under the Tax Forms Enhancement
Program. Full
Text |
November 22, 2004
|
|
RMO No. 49-2004
|
Clarifies and reiterates
the policies and guidelines on the proper crediting of collection
of internal revenue taxes. Full
Text |
December 10, 2004
|
