No. of Issuance

Subject Matter

Date of Issue

RMO No. 1-2002

Renames and creates the Alphanumeric Tax Codes of Withholding, Value-Added and Percentage Taxes 
Digest | Full Text

February 18, 2002

RMO No. 2-2002

Renames the Alphanumeric Tax Codes of certain revenue sources for proper classification of taxes 
Digest | Full Text

February 19, 2002

RMO No. 3-2002

Amends RMO No. 27-2002 by defining the new composition of the Committee on Disposal of Accountable Forms in the National Office 
Digest | Full Text

March 19, 2002

RMO No. 4-2002

Prescribes the policies, guidelines and procedures in the implementation of Taxpayer Account Management Program (TAMP), amending further certain provisions of RMO 22-2000, as amended, affecting the Returns Compliance System (RCS) and the Total Registration Database Clean-up under the ITS Sustainability for Operations Project 
Digest | Full Text | Annex A | Annex B | Annex C |Annex C1 | Annex D

April 4, 2002

RMO No. 5-2002

Prescribes the guidelines and procedures in the adoption of Electronic Filing and Payment System (EFPS)
Digest | Full Text | Annex A | Annex B

April 15, 2002

RMO No. 6-2002

Prescribes the administrative sanctions for non-attendance at the weekly flag ceremony
Digest | Full Text

April 24, 2002

RMO No. 7-2002

Prescribes the revised office codes pursuant to Executive Order No. 306 
Digest | Full Text

April 24, 2002

RMO No. 8-2002

Prescribes the "No Smoking" rule within BIR office premises and the imposition of sanctions for violation of the rule 
Digest | Full Text

April 25, 2002

RMO No. 9-2002

Renames the Alphanumeric Tax Codes (ATC) of Revenue Sources for Proper Classification of Taxes
Digest | Full Text

May 6, 2002

RMO No. 10-2002

Prescribes the guidelines and procedures on the issuance of cardboard Taxpayer Identification Number (TIN) card 
Digest | Full Text | Annex A | Annex B | Annex C |Annex D | Annex E | Annex F

May 8, 2002

RMO No. 11-2002

Prescribes the allocation of the BIR Collection Goal for CY 2002 
Digest | Full Text | Tables 1-9

May 10, 2002

RMO No. 12-2002

Lifts the suspension on the issuance of Letter/s of Authority in the Special Investigation Divisions of the Regional Office
Digest | Full Text

May 15, 2002

RMO No. 13-2002

Prescribes the policies, guidelines and procedures in the audit/investigation of Year 2000 tax returns of taxpayers under the jurisdiction of the Regional Office
Digest | Full Text | Annex A | Annex B | Annex C

May 16, 2002

RMO No. 14-2002

Prescribes the policies and guidelines in implementing the Memorandum of Agreement entered into by and among the Department of Finance, Bureau of Internal Revenue, Department of Interior and Local Government, League of Provinces of the Philippines, League of Cities of the Philippines, League of Municipalities of the Philippines and the Liga ng mga Barangay sa Pilipinas on the commitment of all parties to help one another in the implementation of strategies to enhance their tax enforcement and collection efforts by utilizing all available resources necessary in the pursuit of these objectives
Digest | Full Text | Annex B

May 20, 2002

RMO No. 15-2002

Creates the Alphanumeric Tax Code for Final Withholding Tax on interest payments to taxpayers enjoying preferential tax rates 
Digest | Full Text

June 7, 2002

RMO No. 16-2002

Prescribes the policies and procedures in the investigation of internal revenue tax liabilities of Local Government Units for Year 2001 and the 1st and 2nd Quarters of Calendar Year 2002 
Digest | Full Text | Annex

June 27, 2002

RMO No. 17-2002

Prescribes the modified guidelines for implementing RR No. 18-2001 on the procedure in filing the application and joint certification, designates the venue for the payment of processing fee, and provides the guidelines for the issuance of a preliminary-letter ruling in certain requests for ruling 
Digest | Full Text

July 2, 2002

RMO No. 18-2002

Prescribes the policies, guidelines and procedures in identifying and handling valid or actual stop-filer cases
Digest | Full Text

July 22, 2002

RMO No. 19-2002

Prescribes the amended guidelines and procedures in the adoption of Electronic Filing and Payment System (EFPS) 
Digest | Full Text

July 22, 2002

RMO No. 20-2002

Amends pertinent provisions of RMO No. 57-2000 relative to the confrontational requirements, execution and enforcement of closure orders, as well as the duration and the lifting thereof 
Digest | Full Text | Annex A-C

July 29, 2002

RMO No. 21-2002

Prescribes the manner by which all papers and correspondence for signature by the Acting Commissioner of Internal Revenue shall be prepared
Digest | Full Text

August 22, 2002

RMO No. 22-2002

Prescribes the manner by which all papers and correspondence for signature by the newly-appointed Commissioner of Internal Revenue shall be prepared 
Digest | Full Text

September 2 , 2002

RMO No. 23-2002

Prescribes the guidelines and procedures in the implementation of the Voluntary Assessment and Abatement Program (VAAP) of the BIR 
Digest | Full Text | Annex A | Annex B

October 1, 2002

RMO No. 24-2002

Creates the Alphanumeric Tax Codes (ATC) on taxes collected through the Voluntary Assessment and Abatement Program (VAAP) 
Digest | Full Text

October 1, 2002

RMO No. 25-2002

Deletes and creates Alphanumeric Tax Codes (ATC) of revenue sources for proper classification of taxes
Digest | Full Text

October 1, 2002

RMO No. 26-2002

Prescribes the revised allocation of the BIR Collection Goal for CY 2002 
Digest | Full Text | Tables 1- 9

October 9, 2002

RMO No. 27-2002

Prescribes the administrative disciplinary rules on sexual harassment cases in the Bureau of Internal Revenue 
Digest | Full Text | Main | Title | Table of Contents

October 14, 2002

RMO No. 28-2002

Prescribes the modified guidelines and procedures in processing application and issuance of Authority to Print (ATP) Receipts, Sales or Commercial Invoices 
Digest | Full Text | Annex A | Annex B | Annex C

October 21, 2002

RMO No. 29-2002

Prescribes the revised procedures in the processing and approval of applications for permit to adopt Computerized Accounting System (CAS) or components thereof 
Digest | Full Text | Annex A | Annex B | Other Annexes | Annex J

October 28, 2002

RMO No. 30-2002

Authorizes the use of BIR Form No. 1928 -Application for Relief From Double Taxation (Gains from Sale or Transfer of Shares of Stock in Philippine Corporation) for processing of tax treaty relief applications involving gains from sale or transfer of shares of stocks in a Philippine corporation including gains from sale or transfer of unit of participation in a Philippine partnership 
Digest | Full Text | Form 1928_front | Form 1928_back

November 4, 2002

RMO No. 31-2002

Prescribes the policies, guidelines and procedures in the institution of closure proceedings and the filing of criminal action against taxpayers who have not responded to the Letter Notices sent by BIR under the RELIEF System 
Digest | Full Text

November 22, 2002

RMO No. 32-2002

Prescribes additional guidelines and procedures in the implementation of the expanded Voluntary Assessment and Abatement Program 
Digest | Full Text

November 26, 2002

RMO No. 33-2002

Prescribes the policies, guidelines and procedures relative to the sale/disposal of acquired/forfeited real properties transferred in the name of the Republic of the Philippines
Digest | Full Text | Annex A | Annex E | Annex GFCBDAnnex H | Annex I | Annex J | Annex K | Memo

November 29, 2002

RMO No. 34-2002

Creates the Alphanumeric Tax Codes (ATC) on taxes collected through the Voluntary Assessment and Abatement Program (VAAP)
Digest | Full Text

December 9, 2002

RMO No. 35-2002

Prescribes the guidelines and procedures in the processing and issuance of Authority to Release Imported Goods (ATRIG) for Excise and Value-Added Tax Purposes
Digest | Full Text | Annex A | Annex B | Annex C |Annex D | Flowchart

December 11, 2002

RMO No. 36-2002

Establishes policies and procedures relative to the extraction/salvaging of reusable parts of obsolete/unserviceable Information Technology (IT) equipment 
Digest | Full Text | Annex A | Annex C | Annex D |Annex E | Annex F

December 18, 2002