No. of Issuance

Subject Matter

Date of Issue

RMO No. 1-2008

Prescribes the regular updating of content of the BIR website/portal/knowledge base
Digest | Full Text | Annex A | Annex B

January 7, 2008

RMO No. 2-2008

Delegates the authority to issue and sign “Subpoena Duces Tecum” in relation to the conduct of investigation on taxpayer’s accounting records 
Digest | Full Text

January 10, 2008

RMO No. 3-2008

Reiterates strict compliance with Section 17 of the Administrative Code of 1987 on the use of the English language or the national language (“Pilipino") as the medium of communication in all official meetings of the Bureau of Internal Revenue whether in the National or Regional Offices 
Digest | Full Text

January 14, 2008

RMO No. 4-2008

Provides supplemental provisions on RMO No. 28-2007 relative to the collection of deficiency taxes uncovered through computerized data matching and reflected in the issued Tax Reconciliation System-Letter Notices 
Digest | Full Text

January 28, 2008

RMO No. 5-2008

Provides supplemental provisions on RMO No. 38-2007 pertaining to the identification of offices responsible in the handling of enforcement activities on taxpayers included in the Taxpayer Account Management Program 
Digest | Full Text

January 28, 2008

RMO No. 6-2008

Prescribes the guidelines and procedures in the printing, requisition, reporting, issuance and distribution of Certificate of Advance Payment of Value-Added Tax/Percentage Tax on the transport of naturally grown and planted timber products as prescribed in RR No. 13-2007 
Digest | Full Text | Annex A | Annex B-F

February 20, 2008

RMO No. 7-2008

Creates the Alphanumeric Tax Code for tax amnesty payment on all unpaid internal revenue taxes imposed by the National Government for taxable year 2005 and prior years 
Digest | Full Text

February 29, 2008

RMO No. 8-2008

Directs all groups in the Bureau of Internal Revenue to submit their respective Work Programs/Work Plans for 2008 
Digest | Full Text

March 4, 2008

RMO No. 9-2008

Creates the Alphanumeric Tax Code for tax payment for the abatement of penalties/surcharges and interest on disputed/litigated assessments 
Digest | Full Text

March 10, 2008

RMO No. 10-2008

Prescribes the required format for the preparation of Work Programs/Plans for 2008 pursuant to RMO No. 8-2008 
Digest | Full Text | Sample | Annex A | Annex A-1 |Updated Strategic Plan

March 10, 2008

RMO No. 11-2008

Amends the criteria for bank accreditation and prescribes the policies, guidelines and procedures relative to the determination of the applicable float period as incentives to Authorized Agent Banks (AABs) and imposition of penalties for violations committed by AABs 
Digest | Full Text

March 12, 2008

RMO No. 12-2008

Prescribes the use of accountable forms for the issuance of Product Replenishment Certificate and Product Replenishment Debit Memo 
Digest | Full Text | Annex A | Annex B

March 13, 2008

RMO No. 13-2008

Prescribes the policies, guidelines and procedures in the collection, affixture, remittance and reporting of Documentary Stamp Tax through “Constructive Stamping or Receipt System” on certificates issued by government agencies and its instrumentalities including Local Government Units 
Digest | Full Text | Annex A | Annex B | Annex C

March 18, 2008

RMO No. 14-2008

Prescribes the policies, guidelines and procedures in the temporary allowance of payment and affixture of Documentary Stamp Tax through “Constructive Stamping or Receipt System” by taxpayers who are mandated to use the on-line Documentary Stamp Electronic Imprinting Machines 
Digest | Full Text

June 20, 2008

RMO No. 15-2008

Prescribes the Performance Management System for 2008 and the Monitoring and Accomplishment Reporting System for its implementation 
Digest | Full Text | Annex A

April 2, 2008

RMO No. 16-2008

Prescribes the involvement of the National Investigation Division and Policy Cases Division of the Enforcement Service in the audit of selected taxpayers
Digest | Full Text

April 28, 2008

RMO No. 17-2008

Prescribes the allocation of the CY 2008 BIR collection goal by implementing office
Digest | Full text | Annexes

May 16, 2008

RMO No. 18-2008

Mandates all offices having direct contact with taxpayers to provide suggestion/complaint boxes
Digest | Full text | Annex A

May 16, 2008

RMO No. 19-2008

Prescribes the revised target for the 2008 audit goal and the basis for the computation of the Audit Effort Ratio
Digest | Full Text

May 23, 2008

RMO No. 20-2008

Prescribes the guidelines for the preliminary analysis and audit/verification of 2007 internal revenue tax returns and the corresponding tax payments for taxpayers under the Large Taxpayers Service and Revenue Regions/Revenue District Offices 
Digest | Full Text

May 23, 2008

RMO No. 21-2008

Provides supplemental policies on the preliminary analysis and audit/verification of 2007 internal revenue tax returns prescribed under RMO No. 20-2008 relative to the issuance of Letters of Authority and Tax Verification Notices for regional cases 
Digest | Full Text

June 10, 2008

RMO No. 22-2008

Prescribes the guidelines for the short-audit of the 1st Quarter Value-Added Tax for taxable year 2008 of taxpayers under the jurisdiction of the Large Taxpayers Service and the Regional Offices 
Digest | Full Text

June 10, 2008

RMO No. 23-2008

Streamlines the priority projects under the Tax Reform Agenda  
Digest | Full Text | Annex A

June 11, 2008

RMO No. 24-2008

Provides the policies and guidelines for the development, investigation and prosecution of cases under the Run After Tax Evaders Program of the BIR 
Digest | Full Text

June 11, 2008

RMO No. 25-2008

Prescribes the guidelines, policies and procedures in the transfer of the Integrated Tax System data and records of delisted and newly enlisted large taxpayers 
Digest | Full Text

June 17, 2008

RMO No. 26-2008

Adjusts the allocation of the CY 2008 BIR collection goal by implementing office affected by data updates, among others 
Digest | Full Text | Table 1 | Table 2 | Table 3

June 20, 2008

RMO No. 27-2008

Amends RMO No. 20-2007 to synchronize procedures prescribed therein with requirements under RR No. 30-2002, as amended by RR No. 8-2004, relative to the exercise of the compromise power of the BIR
Digest Full Text

July 18, 2008

RMO No. 28-2008

Prescribes the policies, guidelines and procedures in the reporting, recording and monitoring of attendance of revenue officials and employees 
Digest | Full Text | Annex A

September 2, 2008

RMO No. 29-2008

Further amends RMO No. 17-2008, as amended by RMO No. 26-2008, due to adjustments in the allocation of the CY 2008 BIR collection goal by implementing office affected by delisting/enlisting of taxpayers, and by period affected by non-realization of programmed GDP-real growth rate and implementation of RA No. 9504, among others 
Digest | Full Text | Annexes

September 22, 2008

RMO No. 30-2008

Designates the authorized signatories to documents relative to the disbursement of funds out of the World Bank (WB)-IDF Grant and WB-IBRD Loan 
Digest | Full Text | Annex A

October 8, 2008

RMO No. 31-2008

Reiterates the policies and guidelines on the wearing of prescribed BIR uniforms and/or ID 
Digest | Full Text | Annex A | Annex B

October 24, 2008

RMO No. 32-2008

Amends Section III (4) of RMO No. 4-2007 relative to the limitation on the acceptance of payments of internal revenue taxes through Revenue Collection Officers 
Digest | Full Text

October 28, 2008

RMO No. 33-2008

Creates the Alphanumeric Tax Code for income payments on purchases of gold by Bangko Sentral ng Pilipinas from gold miners/suppliers 
Digest | Full Text

October 31, 2008

RMO No. 34-2008

Prescribes the manner by which all papers and correspondence for signature by Commissioner of Internal Revenue, Sixto S. Esquivias IV, shall be prepared 
Digest | Full Text

November 4, 2008

RMO No. 35-2008

Creates and modifies the Alphanumeric Tax Code of selected revenue source per Revenue Regulations No. 30-2003 
Digest Full Text

November 14, 2008

RMO No. 36-2008

Amends certain provisions of RMO No. 32-2007 relative to the handling of 2006 Letter Notices generated thru Reconciliation of Listing for Enforcement System and Third Party Matching-Bureau of Customs data program 
Digest | Full Text

December 11, 2008