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
Digest | Full Text | Annex A | Annex B

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 
Digest | Full Text | Annex A | Annex B | Annex C |Annex D | Annex E

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 
Digest | Full Text | Annex A | Annex B | Annex C

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 
Digest | Full Text | Annexes A-D | Annex E

April 12, 2007

RMO No. 5-2007

Prescribes the guidelines and procedures on the verification of 2005 tax returns by the Revenue District Offices 
Digest | Full Text

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 
Digest | Full Text | Annex A

April 18, 2007

RMO No. 7-2007

Prescribes the allocation of the CY 2007 BIR collection goal by implementing office 
Digest | Full Text | Tables

April 27, 2007

RMO No. 8-2007

Prescribes the usage of the Tax Reform Administration Operations Manual for the Tax Reform Agenda 
Digest | Full Text | Operations Manual

May 29, 2007

RMO No. 9-2007

Creates and modifies certain Alphanumeric Tax Codes of selected revenue source under the Tax Forms Enhancement Program 
Digest | Full Text

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”  
Digest | Full Text | Annex A | Annex B | Annex C, D, F, G | Annex E

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 
Digest | Full Text

July 2, 2007

RMO No. 12-2007

Prescribes the 2007 Audit Program for Revenue District Offices 
Digest | Full Text | Annex A | Annex B | Annex C & I |Annex D | Annex E | Annex F | Annex G | Annex H

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 
Digest | Full Text

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 
Digest | Full Text

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 
Digest | Full Text

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. 
Digest | Full Text

July 23, 2007

RMO No. 17-2007

Prescribes the supplemental policies on 2007 Audit Program relative to the minimum audit goal percentage 
Digest | Full Text

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 
Digest | Full Text

July 30, 2007

RMO No. 19-2007

Prescribes the Consolidated Revised Schedule of Compromise Penalties for violations of the National Internal Revenue Code 
Digest | Full Text | Annex A | Annex B

August 10, 2007

RMO No. 20-2007

Prescribes the policies for simplified processing of application to avail taxpayer’s remedies, compromise settlement and abatement 
Digest | Full Text

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 
Digest | Full Text

August 16, 2007

RMO No. 22-2007

Prescribes additional procedures in the audit of input taxes claimed on importations 
Digest | Full Text

September 3, 2007

RMO No. 23-2007

Provides supplemental policies on the 2007 Audit Program for the Regional Offices/Revenue District Offices
Digest | Full Text

September 3, 2007

RMO No. 24-2007

Revises BIR Form No. 1770 - Monthly Summary of Tax Returns Filed
Digest | Full Text | Annex A | Annex B

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
Digest | Full Text

September 12, 2007

RMO No. 26-2007

Prescribes the policies and guidelines in the appointment and transfer of internal revenue personnel 
Digest | Full Text

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 
Digest | Full Text

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
Digest | Full Text | Word File Annexes | Excel File Annexes | BIR Form 0605

September 24, 2007

RMO No. 29-2007

Prescribes the audit policies, guidelines and standards at the Large Taxpayers Service 
Digest | Full Text

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 
Digest | Full Text

October 1, 2007

RMO No. 31-2007

Mandates the strict supervision of Revenue Collection Officers in the Revenue District Offices 
Digest | Full Text

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 
Digest | Full Text | Annex A | Annex B | Annex C, C-1, C-2 | Annex D | Annex E

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 
Digest | Full Text

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 
Digest | Full Text | Annex A | Annex B

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 
Digest | Full Text | Annex A | Annex B | Annex C

November 20 , 2007

RMO No. 36-2007

Modifies the specification of tax rates of Documentary Stamp Tax on all debt instruments 
Digest | Full Text

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 
Digest | Full Text | Annexes

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 
Digest | Full Text

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 
Digest | Full Text

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 
Digest | Full Text

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 
Digest | Full Text

December 19, 2007