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
Digest | 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 
Digest | 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
Digest | 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
Digest | Full Text | Annexes | Annex A-3 coverpage |Annex A-3 JobAid | Annex A-3 FTP coverpage | Annex A-3 FTP

March 11, 2003

RMO No. 5-2003

Prescribes the policies and guidelines on the transfer of revenue personnel for humanitarian reasons
Digest | 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
Digest | 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 
Digest | 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 
Digest | Full Text | Annex A

April 1, 2003

RMO No. 9-2003

Authorizes the Chief, Legal Division of Regional Offices to issue and sign Subpoena Duces Tecum
Digest | Full Text

April 2, 2003

RMO No. 10-2003

Automatically designates personnel next-in-rank in certain positions as Officer-in-Charge
Digest Full Text

April 2, 2003

RMO No. 11-2003

Designates the signatories relative to the BIR Revenue Mobilization Enhancement Program 
Digest | 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
Digest | 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
Digest | 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
Digest | 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
Digest | Full Text | Annexes

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"
Digest | 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 
Digest | Full Text

May 22, 2003

RMO No. 18-2003

Prescribes the revised Access Request Forms
Digest | 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." 
Digest | Full Text

May 29, 2003

RMO No. 20-2003

Prescribes the allocation of the BIR Collection Goal for CY 2003 among the implementing offices
Digest | 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
Digest | Full Text

June 2, 2003

RMO No. 22-2003

Gives warning on the use of a spurious Tax Credit Certificate 
Digest | Full Text

June 19, 2003

RMO No. 23-2003

Prescribes the guidelines on revalidation and conveyance of Tax Credit Certificates
Digest | 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 
Digest | Full Text

July 28, 2003

RMO No. 25-2003

Prescribes the policies and guidelines on the selection of candidates for promotion 
Digest | 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
Digest | Full Text

September 12, 2003

RMO No. 27-2003

Prescribes the policies and guidelines on the use of Official Cellular Phone 
Digest | 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"
Digest | 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 
Digest | 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 
Digest Full Text | Annex A - B | Annex C | Annex D |Annex E | Annex F | Annex G - I | Annex J | Annex K

October 1, 2003

RMO No. 31-2003

Prescribes the guidelines and procedures for the implementation of the Modified Tax Compliance Verification Drive 
Digest | 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 
Digest | Full Text

October 9, 2003

RMO No. 33-2003

Modifies the Alphanumeric Tax Codes for Documentary Stamp Taxes relative to One-Time Transactions (ONETT) 
Digest | Full Text

October 9, 2003

RMO No. 34-2003

Creates, modifies and drops Alphanumeric Tax Codes of selected revenue sources subject to Withholding Tax
Digest | 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 
Digest | Full Text

November 10, 2003

RMO No. 36-2003

Creates Alphanumeric Tax Codes per BIR Form No. 0611-A 
Digest | 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
Digest | 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 
Digest | Full Text | Excel File Annexes | Annex E |Annex K | Annex L

November 17, 2003

RMO No. 39-2003

Reiterates the guidelines on the processing of utilization of DOF-issued Tax Credit Certificates 
Digest | Full Text

November 18, 2003

RMO No. 40-2003

Amends the policies and guidelines in the use and payment of official cellular phones 
Digest Full Text

November 21, 2003

RMO No. 41-2003

Defines the new composition of the Inspection and Acceptance Committee in the National Office 
Digest | 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 
Digest Full Text | Annex A | Annex B | Annex C1 |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. 
Digest | 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
Digest | Full Text | Annex A | Annex B | Annex C

December 3, 2003