|
No. of Issuance |
Subject Matter |
Date of Issue |
|
RMO No. 1-2007 |
Amends the User Agreement Form and certain provisions of RMO No. 25-2006 |
February 6, 2007 |
|
RMO No. 2-2007 |
Prescribes the updated policies and procedures for processing and monitoring of withholding tax payments from National Government Agencies |
March 26, 2007 |
|
RMO No. 3-2007 |
Prescribes the policies and procedures for the processing of Applications for Eligibility and issuance of Certificates of Eligibility for Class “A” documents to prospective bidders and maintenance of database of all eligible bidders under Republic Act No. 9184 |
April 12, 2007 |
|
RMO No. 4-2007 |
Prescribes the guidelines and procedures on the issuance and use of Revenue Official Receipts during specified tax deadlines in areas where there are Authorized Agent Banks |
April 12, 2007 |
|
RMO No. 5-2007 |
Prescribes the guidelines and procedures on the verification of 2005 tax returns by the Revenue District Offices |
April 16, 2007 |
|
RMO No. 6-2007 |
Designates authorized signatories to documents relative to disbursement of funds out of the “BIR-Grant for Strengthening of Revenue Administration and Collection Efficiency” under World Bank IDF Grant TF056828-Ph |
April 18, 2007 |
|
RMO No. 7-2007 |
Prescribes the allocation of the CY 2007 BIR collection goal by implementing office |
April 27, 2007 |
|
RMO No. 8-2007 |
Prescribes the usage of the Tax Reform Administration Operations Manual for the Tax Reform Agenda |
May 29, 2007 |
|
RMO No. 9-2007 |
Creates and modifies certain Alphanumeric Tax Codes of selected revenue source under the Tax Forms Enhancement Program |
May 30, 2007 |
|
RMO No. 10-2007 |
Prescribes the policies, guidelines and procedures in the conduct of the BIR Resibo Programs: “Premyo sa Resibo” and “NO OR Complaint” |
June 12, 2007 |
|
RMO No. 11-2007 |
Prescribes the manner by which all papers and correspondence for signature by the Officer-In-Charge, Commissioner of Internal Revenue, Lilian B. Hefti, shall be prepared |
July 2, 2007 |
|
RMO No. 12-2007 |
Prescribes the 2007 Audit Program for Revenue District Offices |
July 6, 2007 |
|
RMO No. 13-2007 |
Instructs all Revenue Officers of the Bureau to focus their enforcement efforts on certain weak areas of tax administration |
July 6, 2007 |
|
RMO No. 14-2007 |
Prescribes additional procedures to detect the presence of “Fly-by-Night” taxpayers in the current database of the BIR and to thwart their subsequent request to secure Authority to Print sales invoices/official receipts |
July 13, 2007 |
|
RMO No. 15-2007 |
Shortens the minimum period of surveillance in the verification of data mined under the Premyo sa Resibo (PSR) Project and No Official Receipt (NO OR) complaint from 30 days to 15 days |
July 19, 2007 |
|
RMO No. 16-2007 |
Prescribes additional procedures in the audit of input taxes claimed in the VAT returns by Revenue Officers and amends Annex B of RMO No. 53-98 relative to the checklist of documents to be submitted by a taxpayer upon audit of his/its VAT liabilities as well as the mandatory reporting requirements to be prepared by the assigned Revenue Officer/s. |
July 23, 2007 |
|
RMO No. 17-2007 |
Prescribes the supplemental policies on 2007 Audit Program relative to the minimum audit goal percentage |
July 30, 2007 |
|
RMO No. 18-2007 |
Prescribes the policies for the conduct of short-period or issue-based audit in the current year as a result of findings obtained from surveillance/stocktaking activities |
July 30, 2007 |
|
RMO No. 19-2007 |
Prescribes the Consolidated Revised Schedule of Compromise Penalties for violations of the National Internal Revenue Code |
August 10, 2007 |
|
RMO No. 20-2007 |
Prescribes the policies for simplified processing of application to avail taxpayer’s remedies, compromise settlement and abatement |
August 14, 2007 |
|
RMO No. 21-2007 |
Creates the Alphanumeric Tax Code for payment of one-time amnesty on certain tax and duty liabilities incurred by certain business enterprises operating within the Special Economic Zones and Freeports |
August 16, 2007 |
|
RMO No. 22-2007 |
Prescribes additional procedures in the audit of input taxes claimed on importations |
September 3, 2007 |
|
RMO No. 23-2007 |
Provides supplemental policies on the 2007 Audit Program for the Regional Offices/Revenue District Offices |
September 3, 2007 |
|
RMO No. 24-2007 |
Revises BIR Form No. 1770 - Monthly Summary of Tax Returns Filed |
September 5, 2007 |
|
RMO No. 25-2007 |
Restores the provisions of RDAO No. 8-2001 on the authority to approve and sign various accountable forms, notices, permits, reports and other documents processed by the Office of the Deputy Commissioner – Legal and Inspection Group and the offices under it |
September 12, 2007 |
|
RMO No. 26-2007 |
Prescribes the policies and guidelines in the appointment and transfer of internal revenue personnel |
September 17, 2007 |
|
RMO No. 27-2007 |
Prescribes the manner by which all papers and correspondences for signature by Commissioner Lilian B. Hefti shall be prepared |
September 18, 2007 |
|
RMO No. 28-2007 |
Prescribes the guidelines and procedures in the transmittal and processing of the Annual Information Return on Income Taxes Withheld on Compensation and Final Withholding Taxes, Annual Information Return of Creditable Taxes Withheld-Expanded/Income Payments Exempt from Withholding Tax and monthly/quarterly/transactional remittance returns with the Monthly Alphalist of Payees and returns required to have Summary Alphalist of Withholding Agents of Income Payments Subjected to Tax Withheld at Source under Revenue Regulations No. 2-2006 and procedures in the extraction, matching, analysis, dissemination, utilization of payor/payees data including monitoring the extent of compliance of withholding agents and income recipients subject to Withholding Tax through the Tax Reconciliation System |
September 24, 2007 |
|
RMO No. 29-2007 |
Prescribes the audit policies, guidelines and standards at the Large Taxpayers Service |
September 28, 2007 |
|
RMO No. 30-2007 |
Directs certain revenue officials to intensify the collection of delinquent accounts through the issuance of Warrant of Distraint/Garnishment/Levy of personal/real property |
October 1, 2007 |
|
RMO No. 31-2007 |
Mandates the strict supervision of Revenue Collection Officers in the Revenue District Offices |
October 4, 2007 |
|
RMO No. 32-2007 |
Prescribes the guidelines and procedures in the handling of 2006 Letter Notices generated thru the Reconciliation of Listing for Enforcement System (RELIEF) and Third Party Matching-Bureau of Customs (TPM-BOC) Data Program |
October 15, 2007 |
|
RMO No. 33-2007 |
Provides supplemental policy on Revenue Memorandum Order No. 25-2007 restoring the provisions of Revenue Delegation of Authority Order No. 8-2001 on the authority to approve and sign various accountable forms, notices, permits, reports and other documents processed by the Enforcement Service under the Office of the Deputy Commissioner-Legal and Inspection Group |
October 18, 2007 |
|
RMO No. 34-2007 |
Prescribes the manner of submission of monthly report on assessments and collections by offices having assessment and collection functions in the National Office and in the Regional Offices |
November 16 , 2007 |
|
RMO No. 35-2007 |
Amends certain provisions of RMO No. 57-2000, as amended by RMO No. 20-2002, relative to the authorized BIR official designated to approve reports of the Review Board in relation to the conduct of surveillance and other relevant documents pertaining thereto |
November 20 , 2007 |
|
RMO No. 36-2007 |
Modifies the specification of tax rates of Documentary Stamp Tax on all debt instruments |
November 29 , 2007 |
|
RMO No. 37-2007 |
Amends RMO No. 7-2007 relative to the allocation of the CY 2007 BIR goals by implementing office and finalizes the CY 2007 BIR collection goal by implementing office |
December 3, 2007 |
|
RMO No. 38-2007 |
Identifies the offices responsible in the handling of enforcement activities on taxpayers included in the Taxpayer Account Management Program |
December 7 , 2007 |
|
RMO No. 39-2007 |
Prescribes the issuance of Warrants of Distraint and Garnishment, and/or Levy on disputed assessments finally decided by the BIR against the taxpayer on assessments upheld by the Court of Tax Appeals |
December 13, 2007 |
|
RMO No. 40-2007 |
Amends further pertinent provisions of RMO No. 57-2000, as amended, relative to the effect of lifting of closure order |
December 17, 2007 |
|
RMO No. 41-2007 |
Supplements RMO No. 39-2007 relative to the revenue officials who are authorized to issue warrants of distraint, garnishment, and/or levy for and in behalf of the Commissioner of Internal Revenue |
December 19, 2007 |
