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
Digest | 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
Digest | 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
Digest | 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 
Digest | 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
Digest | Full Text | Annex A

February 4, 2004

RMO No. 6-2004

Prescribes the allocation of the BIR Collection Goal for CY 2004 
Digest | Full Text | Table 1 | Table 2 | Table 3 | Table 4 | Table 5 | Table 6 | Table 7 | Table 8-9

February 17, 2004

RMO No. 7-2004

Specifies the details of the Centennial Taxpayers Recognition Program (CTRP)
Digest | Full Text

March 1, 2004

RMO No. 8-2004

Defines the tasks of Centennial Taxpayers Recognition Program (CTRP) responsible officials
Digest | 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
Digest | Full Text

March 10, 2004

RMO No. 10-2004

Prescribes the operational measures relative to businesses not paying Income Taxes
Digest | 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 
Digest | Full Text | Annex A

March 10, 2004

RMO No. 12-2004

Provides the guidelines for the Executive Development Course
Digest | 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 
Digest | Full Text

March 23, 2004

RMO No. 14-2004

Expands the coverage of the Centennial Taxpayers Recognition Program (CTRP)
Digest | Full Text

March 26, 2004

RMO No. 15-2004

Prescribes the policies and guidelines in the availment of leave of absences
Digest | Full Text

March 26, 2004

RMO No. 16-2004

Prescribes the policies and procedures in the revalidation and conveyance of Tax Credit Certificates
Digest | Full Text | Annex A | Annex B

March 30, 2004

RMO No. 17-2004

Creates Alphanumeric Tax Code for payment of penalties under the Taxpayer Compliance Verification Drive 
Digest | 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
Digest | 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 
Digest | 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 
Digest | 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
Digest | 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 
Digest | 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
Digest | 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 
Digest | 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
Digest | Full Text

June 7, 2004

RMO No. 26-2004

Prescribes the BIR Contact Center House Rules 
Digest | 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 
Digest | Full Text

June 7, 2004

RMO No. 28-2004

Prescribes the BIR Program on Awards and Incentives for Service Excellence (PRAISE) 
Digest | Full Text

June 16, 2004

RMO No. 29-2004

Prescribes the policies and procedures in the implementation of the BIR Performance Management System (PMS) 
Digest | Full Text | Annex A | Annex B-C

June 16, 2004

RMO No. 30-2004

Clarifies the provision on the extension of CTRP as covered under RMO No. 25-2004 
Digest | Full Text

June 18, 2004

RMO No. 31-2004

Creates Alphanumeric Tax Code for selected revenue source under the Tax Forms Enhancement Program 
Digest | Full Text

June 29, 2004

RMO No. 32-2004

Provides guidelines and enforcement measures to determine the correct tax liability of motels 
Digest | 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 
Digest | 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
Digest | Full Text | Annex A | Annex B, C, D, E, F, G, K, L | Annex H | Annex H-1 | Annex I | Annex J |Annex M

July 20, 2004

RMO No. 35-2004

Creates Alphanumeric Tax Code for selected revenue sources under the Tax Forms Enhancement Program
Digest | 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
Digest | 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
Digest | Full Text | Attachment

September 1, 2004

RMO No. 38-2004

Prescribes the guidelines and procedures in the implementation of compensatory services 
Digest | 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
Digest | 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
Digest | Full Text | Annex A - 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"
Digest | 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
Digest 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
Digest | Full Text | Annex

October 12, 2004

RMO No. 44-2004

Prescribes the use of revised Access Request Forms
Digest | 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
Digest | 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
Digest | 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
Digest | Full Text | Annex A-B | Annex C | Annex C1 |Annex D | Annex D1-I | Annex J

November 4, 2004

RMO No. 48-2004

Creates Alphanumeric Tax Code for selected revenue source under the Tax Forms Enhancement Program
Digest | 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
Digest | Full Text

December 10, 2004

RMO No. 50-2004

Prescribes the policies and guidelines on the BIR's Information and Communication Technology security Infrastructure
Digest | Full Text | Security Policies Manual | Annexes A-D, F-H | Annex E

December 16, 2004