No. of Issuance

Subject Matter

Date of Issue

RMO No. 1-2009

Prescribes the guidelines, policies and procedures in the transfer of the Integrated Tax System data and records of re-enlisted large taxpayers to the Large Taxpayer Service 
Digest | Full Text

January 5, 2009

RMO No. 2-2009

Re-institutionalizes the Management Committee and defines its functions and duties 
Digest | Full Text

January 7, 2009

RMO No. 3-2009

Amends and consolidates the guidelines in the conduct of surveillance and stock-taking activities, and implements the administrative sanction of suspension and temporary closure of business 
Digest | Full Text | Annex A | Annex B | Annex D |Annex E | Annex F | Excel File Annexes

January 23, 2009

RMO No. 4-2009

Directs concerned BIR offices to intensify collection of taxes not paid by EFPS taxpayers due on the e-filed tax returns 
Digest | Full Text

January 30, 2009

RMO No. 5-2009

Prescribes the policies and guidelines in the issuance of Letters of Authority by the various BIR investigating offices 
Digest | Full Text | Annexes A-D | Sample-Annex A |Sample-Annex B | Sample-Annex C | Sample-Annex D

February 12, 2009

RMO No. 6-2009

Institutionalizes Gender and Development in the National Office and Regional Offices of the Bureau of Internal Revenue and the BIR Christmas Outreach Program 
Digest | Full Text

April 3, 2009

RMO No. 7-2009

Prescribes the allocation of the CY 2009 BIR collection goal by implementing office 
Digest | Full Text | Annexes

April 6 , 2009

RMO No. 8-2009

Further amends Section II of RMO No. 32-2008 relative to the limitation on the acceptance of payments of internal revenue taxes thru Revenue Collection Officers 
Digest | Full Text

April 7, 2009

RMO No. 9-2009

Prescribes the policies and guidelines for the new Revenue District Office Code of splitted RDOs and the manner of splitting of registration data of affected taxpayers 
Digest | Full Text

April 20, 2009

RMO No. 10-2009

Defines the new composition of the Inspection and Acceptance Committee in the BIR National Office 
Digest | Full Text

April 20, 2009

RMO No. 11-2009

Modifies the description of Alphanumeric Tax Codes WI/WC 158 and WI/WC 160 for certain income payments 
Digest | Full Text

April 22, 2009

RMO No. 12-2009

Enjoins the strict implementation of the penalty provisions for non-submission of Quarterly Summary Lists of Sales and Purchases 
Digest | Full Text

April 30, 2009

RMO No. 13-2009

Prescribes an Office Audit Program in the Assessment Division of Revenue Regional Offices 
Digest | Full Text | Annex A | Annex B | Annex C |Annex D | Annex E

May 5, 2009

RMO No. 14-2009

Defines the Office Performance Measures for Large Taxpayers Service, Revenue Regions, Revenue District Offices and LT District Offices for CY 2009 
Digest | Full Text | Annex A | Annex B | Annex C |Annex D | Annex E

May 7, 2009

RMO No. 15-2009

Provides the guidelines for the revival of the "Handang Maglingkod" Project 
Digest | Full Text

May 11, 2009

RMO No. 16-2009

Prescribes the establishment of Taxpayer Service Area in BIR offices providing frontline taxpayer services 
Digest | Full Text | Annex A | Annex B | Annex C

May 11, 2009

RMO No. 17-2009

Prescribes the guidelines and procedures in handling Letter Notices for taxable year 2007  generated thru the Tax Reconciliation System and Reconciliation of Listing for Enforcement System (RELIEF)/Third Party Matching-Bureau of Customs (TPM-BOC) Data Program  
Digest | Full Text | Annex A | Annex A-1 | Annex B |Annex C, C-1, C-2, C-3, C-4 | Annex D | Annex E

May 25, 2009

RMO No. 18-2009

Dispenses with the requirement of securing a ruling from the BIR as a requisite for the issuance of Certificate Authorizing Registration (CAR)/Tax Clearance (TCL) on the conveyance of land and common areas by the real estate developer to the Condominium Corporation and prescribes the policies and guidelines in the issuance of CAR/TCL in respect thereto 
Digest | Full Text

June 3, 2009

RMO No. 19-2009

Prescribes the 2009 Audit Program for Revenue District Offices 
Digest | Full Text | Excel File Annexes | Word File Annexes

June 4, 2009

RMO No. 20-2009

Creates the BIR Audit Committee 
Digest | Full Text

June 9, 2009

RMO No. 21-2009

Prescribes the accomplishment reporting process on BIR Priority Programs for CY 2009 
Digest | Full Text | Annex A

June 18, 2009

RMO No. 22-2009

Further amends Revenue Memorandum Order (RMO) No. 68 - 94, as amended by RMO No. 24 – 2007, relative to the preparation and consolidation of BIR Form No. 1770 – Monthly Summary of Tax Returns Filed 
Digest | Full Text | Annex A

July 1, 2009

RMO No. 23-2009

Prescribes the policies and guidelines in the audit of selected taxpayers by the National Investigation Division 
Digest | Full Text | Annex A | Annex B

July 9, 2009

RMO No. 24-2009

Creates the Alphanumeric Tax Code (ATC) of selected revenue source per Revenue Regulations No. 2-2009 
Digest | Full Text

July 9, 2009

RMO No. 25-2009

Adjusts the allocation of the CY 2009 BIR collection goal by implementing office 
Digest | Full Text | Annexes

July 9, 2009

RMO No. 26-2009

Prescribes the policies and procedures in the implementation of the eRegistration System (Enhanced eTIN) 
Digest | Full Text | Annex A | Annex B

July 14, 2009

RMO No. 27-2009

Re-classifies the Revenue District Offices to serve as reference in their Key Performance Indicators 
Digest | Full Text | Annex A

July 23, 2009

RMO No. 28-2009

Adjusts the reimbursable transportation allowance of BIR officials and employees 
Digest | Full Text

September 18, 2009

RMO No. 29-2009

Prescribes the policies in the conduct of the mandatory Written Competency Examination 
Digest | Full Text

September 30, 2009

RMO No. 30-2009

Revises the office codes in view of the creation of the Office of the Senior Deputy Commissioner 
Digest | Full Text

October 8, 2009

RMO No. 31-2009

Prescribes the policies and guidelines for the declaration and reporting of casualty losses by taxpayers
Digest | Full Text | Annex A | Annex B

October 23, 2009

RMO No. 32-2009

Creates the Alphanumeric Tax Code (ATC) of certain income payments subject to Expanded Withholding Tax per Revenue Regulations No. 6-2009 
Digest | Full Text

November 11, 2009

RMO No. 33-2009

Creates the Alphanumeric Tax Code (ATC) for additional income payments subject to Creditable Withholding Tax per Revenue Regulations No. 8-2009 
Digest | Full Text

November 11, 2009

RMO No. 34-2009

Prescribes the guidelines and procedures relative to the BIR “SanTAX Claus” Project 
Digest | Full Text | Annex A | Annex B-front | Annex B-back | Annex C | Annex D | Annex E

November 11, 2009

RMO No. 35-2009

Prescribes the guidelines and procedures relative to the BIR Project “Iboto Mo” 
Digest | Full Text | Annex 1-3 | Annex 4

November 12, 2009

RMO No. 36-2009

Amends the pertinent provisions of RMO No. 3-2009 relative to the Oplan Kandado Program 
Digest | Full Text

November 26, 2009

RMO No. 37-2009

Prescribes the manner by which all papers and correspondences for signature by Commissioner Joel L. Tan-Torres shall be prepared 
Digest | Full Text

December 1, 2009

RMO No. 38-2009

Adopts the revised policies on the settlement of grievance in the Bureau of Internal Revenue 
Digest | Full Text | Annex A | Annex B | Annex C

December 4, 2009

RMO No. 39-2009

Creates a Special Review Committee to deal with all cases represented by Sycip, Gorres, Velayo & Co 
Digest | Full Text

December 4, 2009

RMO No. 40-2009

Prescribes the guidelines and procedures in the observation of inventory taking of goods for purposes of determining the 2009 ending inventory 
Digest | Full Text | Annex A | Annex B

December 21, 2009

RMO No. 41-2009

Prescribes the implementing guidelines on the Memorandum of Agreement between the BIR, Bureau of Local Government Finance and the Philippine Association of Local Treasurers and Assessors as disseminated under Revenue Memorandum Circular No. 71-2009 
Digest | Full Text | Annex A

December 23, 2009

RMO No. 42-2009

Prescribes the institutionalization and implementation of the BIR Moral Renewal Program 
Digest | Full Text

December 23, 2009

RMO No. 43-2009

Further amends certain provisions of RMO No. 3-2009, as amended, relative to taxpayers who continuously fail to comply with tax rules and regulations 
Digest | Full Text

December 28, 2009

RMO No. 44-2009

Institutionalizes the “On Time-BIR Time” initiative 
Digest | Full Text

December 29, 2009