No. of Issuance

Subject Matter

Date of Issue

RMO No. 1-2010

Prescribes the policies and guidelines for the conduct of conferences and meetings 
Digest | Full Text

January 4, 2010

RMO No. 2-2010

Amends certain provisions of RMO No. 4-2007, as amended, relative to the limitation on the amount and period of acceptance of income and other tax payments by Revenue Collection Officers in areas where there are Authorized Agent Banks 
Digest | Full Text

January 8, 2010

RMO No. 3-2010

Prescribes the use and display of the “Making the Public Know” theme and logo of the BIR for 2010 
Digest | Full Text

January 18, 2010

RMO No. 4-2010

Implements the 2010 Public Assistance and Awareness Campaign (PAAC) strategies and activities 
Digest | Full Text

January 19, 2010

RMO No. 5-2010

Implements the "No Noon Break" work schedule and 24/7 eServices 
Digest | Full Text

January 20, 2010

RMO No. 6-2010

Prescribes the policies and guidelines in the stamping of Income Tax Returns and the attached audited financial statements and the number of copies of tax returns to be submitted and filed 
Digest | Full Text

January 20, 2010

RMO No. 7-2010

Prescribes the guidelines and procedures in handling Letter Notices generated thru Tax Reconciliation System and Reconciliation of Listing for Enforcement System/Third Party Matching -Bureau of Customs Data Program for the Year 2008 
Digest | Full Text | Annex A-A1 | Annex B | Annex C-C4 | Annex D | Annex E | Annex F1 | Annex F2 |Annex G

January 25, 2010

RMO No. 8-2010

Prescribes the schedule of staff meetings/conferences of the concerned BIR offices 
Digest | Full Text | Annex A | Annex B | Annex C

January 25, 2010

RMO No. 9-2010

Prescribes the policies and guidelines for the creation of the Speakers’ Bureau 
Digest | Full Text

February 2, 2010

RMO No. 10-2010

Prescribes the policies and guidelines relative to Project R.I.P. 
Digest | Full Text | Annex A

February 2, 2010

RMO No. 11-2010

Prescribes the policies and guidelines on the monitoring, review and determination of the tax consequences of “Big-Ticket Items”
Digest | Full Text | Annex A

February 2, 2010

RMO No. 12-2010

Prescribes the policies and guidelines relative to the Assistant Chiefs’ Challenge System 
Digest | Full Text | Annex A

February 2, 2010

RMO No. 13-2010

Amends RMO No. 6-2010 relative to the stamping of Income Tax Returns and the audited Financial Statements 
Digest | Full Text

February 4, 2010

RMO No. 14-2010

Prescribes the reportorial requirements for the CY 2010 Public Assistance and Awareness Campaign 
Digest | Full Text | Form No. 001 | Form No. 002 |Form No. 003

February 4, 2010

RMO No. 15-2010

Prescribes the policies and guidelines on the handling of court cases 
Digest | Full Text | Annex A | Annex B

February 4, 2010

RMO No. 16-2010

Prescribes the policies and guidelines in determining the output Value-Added Tax liabilities of motels and other similar establishments 
Digest | Full Text | Annex A | Annex B | Annex C |Annex D

February 5, 2010

RMO No. 17-2010

Amends RMO No. 31-2008 reiterating the previous memorandum on wearing of the prescribed BIR uniforms and/or ID 
Digest | Full Text | Annex A | Annex B

March 4, 2010

RMO No. 18-2010

Prescribes the policies and guidelines in the conduct of the “Kapihan with the Commissioner” under the People Wellness Program for CY 2010 
Digest | Full Text

March 8, 2010

RMO No. 19-2010

Prescribes the policies and guidelines in the conduct of investigations relative to the Taxpayers’ Lifestyle Check System 
Digest | Full Text | Annex A

March 9, 2010

RMO No. 20-2010

Amends certain provisions of RMO No. 15-2010 relative to the handling of court cases by BIR lawyers/prosecutors 
Digest | Full Text

March 9, 2010

RMO No. 21-2010

Prescribes the policies and procedures relative to the BIR 2010 National Office Key Performance Indicators, Accomplishment Reporting and Office Performance Evaluation 
Digest | Full Text | Annex A-PPS | Annex A-ISG |Annex A-LIG | Annex A-OG | Annex A-RMG | Annex A-SCG | Annex A-TRAG | Annexes B-F

March 9, 2010

RMO No. 22-2010

Prescribes the four basic categories of the CY 2010 Key Performance Indicators 
Digest | Full Text

March 10, 2010

RMO No. 23-2010

Prescribes the guidelines on the issuance, replacement or revalidation of Certificates Authorizing Registration 
Digest | Full Text

March 15, 2010

RMO No. 24-2010

Prescribes the policies and guidelines for the development of the Industry Champion Program of the BIR 
Digest | Full Text

March 15, 2010

RMO No. 25-2010

Prescribes the policies and guidelines in the preparation and posting of information materials in the BIR Website 
Digest | Full text

March 17, 2010

RMO No. 26-2010

Prescribes the policies and procedures in the preparation of the List of Assets by the Revenue Officer for cases under investigation/verification and its incorporation in the Data Warehouse 
Digest | Full Text | Annex A

March 17, 2010

RMO No. 27-2010

Prescribes the enhanced policies and guidelines to re-invigorate the Run After Tax Evaders Program 
Digest | Full Text

March 17, 2010

RMO No. 28-2010

Prescribes the guidelines for the conduct of the 2010 “Handang Maglingkod" Project 
Digest | Full Text

March 22, 2010

RMO No. 29-2010

Prescribes the guidelines and procedures in the processing and payment of certain money claims 
Digest | Full Text | Annexes A-M | Annex N | Annex OAnnex P | Annex Q | Annex R

March 23, 2010

RMO No. 30-2010

Amends RMO No. 9-95 relative to the revised procedures for processing of BIR Form 1209 (Consolidated Monthly Statistical Report of Revenue Collections) 
Digest | Full Text

March 23, 2010

RMO No. 31-2010

Prescribes the allocation of the CY 2010 BIR collection goal by implementing office 
Digest | Full Text | Annexes

March 24, 2010

RMO No. 32-2010

Prescribes the guidelines and procedures for the conduct of the Written Competency Examination for Revenue District Officers; Assistant Revenue District Officers; Chiefs and Assistant Chiefs of Large Taxpayers District Offices, Large Taxpayers Regular Audit Divisions 1-4 and Large Taxpayers Excise Audit Divisions 1 and 2; Chiefs and Assistant Chiefs of the Assessment, Collection and Special Investigation Divisions; Chiefs and Assistant Chiefs of Collection Enforcement Division and Large Taxpayers Collection Enforcement Division and Revenue Officers performing collection functions 
Digest | Full Text

March 25, 2010

RMO No. 33-2010

Prescribes the guidelines and procedures in the conduct of the Written Competency Examination for Chiefs and Assistant Chiefs of Legal Divisions, Divisions under the Legal and Enforcement Services and revenue personnel holding the Items of Attorney I-IV 
Digest | Full Text

March 25, 2010

RMO No. 34-2010

Amends RMO No. 17-2010 relative to the wearing of prescribed BIR uniforms and/or ID 
Digest | Full Text

March 26, 2010

RMO No. 35-2010

Amends RMO No. 31-98 by delegating the authority to approve requests for disposal of Specialized Accountable Forms in the Regional Offices 
Digest | Full Text | Annex A | Annex A-1 | Annex B |2623

March 29, 2010

RMO No. 36-2010

Prescribes the guidelines and procedures for the conduct of the Conglomerate Audit Program for taxable year 2009 
Digest | Full Text | Annex A | Annex B

March 30, 2010

RMO No. 37-2010

Prescribes the guidelines and procedures relative to the BIR 2010 Key Performance Indicators for the Revenue Regions and Revenue District Offices 
Digest | Full Text | Annex A | Annex B-G

March 30, 2010

RMO No. 38-2010

Prescribes the policies and guidelines relative to the posting and publication of the list of top taxpayers for taxable year 2009 
Digest | Full Text

April 8, 2010

RMO No. 39-2010

Prescribes the guidelines for the accreditation of Continuing Professional Education (CPE) providers and mandates the number of CPE hours for tax practitioners and agents applying for accreditation 
Digest | Full Text | Annex A-1 | Annex A-2 | Annex B |Annex C | Annex D | Annex E | Annex F | Annex G

April 13, 2010

RMO No. 40-2010

Prescribes the policies and guidelines in the recruitment and designation of private appraiser members to the Regional Executive and Technical Committees on real property valuation 
Digest | Full Text

April 23, 2010

RMO No. 41-2010

Prescribes the revised policies, guidelines and procedures in the establishment/revision of the schedule of zonal values of real properties within the jurisdiction of the Revenue District Offices and for other purposes 
Digest | Full Text | Annex A | Annex B | Annex C

April 26, 2010

RMO No. 42-2010

Prohibits the issuance of Temporary Restraining Orders on the collection of taxes against the BIR by courts other than the Court of Tax Appeals, the issuance of warrants of distraint and garnishment, and/or levy on final decisions of the BIR on disputed assessments, cases filed before the Court of Tax Appeals, and the sale of property distrained and garnished 
Digest | Full Text

May 4, 2010

RMO No. 43-2010

Prescribes the guidelines and procedures in the preparation of documents by all BIR offices
Digest | Full Text

May 4, 2010

RMO No. 44-2010

Prescribes the policies and guidelines relative to the electronic issuance of Letters of Authority 
Digest | Full Text | Annex A

May 12, 2010

RMO No. 45-2010

Prescribes the revised guidelines in the requests for the production of the books of accounts and/or other records and documents and in the issuance of Subpoena Duces Tecum for failure of taxpayers to comply with the requests 
Digest | Full Text

May 12, 2010

RMO No. 46-2010

Modifies the Alphanumeric Tax Code of selected revenue source per Republic Act (RA) No. 8424, as amended by RA No. 9337 
Digest | Full Text

May 21, 2010

RMO No. 47-2010

Defines the new composition of the Committee to Supervise the Printing of Specialized Accountable Forms 
Digest | Full Text

May 25, 2010

RMO No. 48-2010

Defines the new composition of the Committee on Disposal of Accountable Forms in the National Office 
Digest | Full Text

May 25, 2010

RMO No. 49-2010

Amends RMO No. 12-2010 relative to the Assistant Chiefs’ Challenge System 
Digest | Full Text

June 2, 2010

RMO No. 50-2010

Authorizes other Revenue Officers to conduct surveillance activities 
Digest | Full Text

June 2, 2010

RMO No. 51-2010

Prescribes the policies and guidelines relative to the eComplaint System 
Digest | Full Text | Annex A

June 10, 2010

RMO No. 52-2010

Amends the coverage and date of the Written Competency Examination 
Digest | Full Text

June 11, 2010

RMO No. 53-2010

Promulgates and implements the Revised Code of Conduct for BIR officials and employees 
Digest | Full Text | Annex A | Foreword | Table of Contents | Revised Code of Conduct

June 11, 2010

RMO No. 54-2010

Prescribes the supplemental provisions for RMO No. 6-2010 relative to the receipt and stamping of tax returns and payment forms
Digest | Full Text

June 15, 2010

RMO No. 55-2010

Revises the procedures on the issuance of Letters of Authority 
Digest | Full Text

June 15, 2010

RMO No. 56-2010

Allows the use of updated medium for the submission of Summary List of Sales and Purchases 
Digest | Full Text | Annex A-1 | Annex A-2

June 16, 2010

RMO No. 57-2010

Prescribes the policies and guidelines in the posting of information materials in bulletin boards 
Digest | Full Text

June 18, 2010

RMO No. 58-2010

Prescribes the CY 2010 Key Performance Indicators for the Large Taxpayers Service 
Digest | Full Text Annexes A-A9 | Annexes B, E-G |Annexes C-D

June 25, 2010

RMO No. 59-2010

Amends certain reportorial requirements and responsibilities for the Project Rest In Peace 
Digest | Full Text | Annexes A-C

June 29, 2010

RMO No. 60-2010

Modifies the description of Alphanumeric Tax Codes for Percentage Tax on winnings and prizes withheld by race track operators 
Digest | Full Text

June 29, 2010

RMO No. 61-2010

Prescribes the policies and guidelines relative to the BIR 2010 Regional Divisions’ Key Performance Indicators, Accomplishment Reporting and Office Performance Evaluation 
Digest | Full Text | Annex A | Annexes B-G

June 29, 2010

RMO No. 62-2010

Prescribes the supplemental guidelines on the electronic issuance of Letters of Authority and related audit policies and procedures 
Digest | Full Text | Annex A | Annex B | Annex C |Annex D | Annex E | Annex F | Annex G

July 1, 2010

RMO No. 63-2010

Prescribes the manner by which all papers and correspondences for signature by Commissioner Kim S. Jacinto-Henares shall be prepared 
Digest | Full Text

July 5, 2010

RMO No. 64-2010

Amends Revenue Memorandum Order No. 62-2010, which provides supplemental guidelines on the electronic issuance of Letters of Authority (eLA) and related audit policies and procedures
Digest | Full Text

July 16, 2010

RMO No. 65-2010

Modifies the Alphanumeric Tax Code for tax on amusement places 
Digest | Full Text

July 16, 2010

RMO No. 66-2010

Adjusts the allocation of the CY 2010 BIR collection goal by implementing office 
Digest | Full Text | Annexes

July 30, 2010

RMO No. 67-2010

Prescribes the policies and guidelines on Information and Communication Technology (ICT) Security offenses 
Digest | Full Text

July 30, 2010

RMO No. 68-2010

Prescribes the guidelines and procedures in the verification and surrender of Documentary Stamp Tax Electronic Imprinting Machines and transfer of unused/unloaded Documentary Stamp Tax balance to the Electronic Documentary Stamp Tax System 
Digest | Full Text

August 11, 2010

RMO No. 69-2010

Prescribes the guidelines on the issuance of electronic Letters of Authority, Tax Verification Notices and Memoranda of Assignment 
Digest | Full Text

August 13, 2010

RMO No. 70-2010

Modifies the description of Alphanumeric Tax Code for Creditable Withholding Tax on income payments made by political parties and candidates of local and national elections 
Digest | Full Text

August 13, 2010

RMO No. 71-2010

Prescribes the guidelines and procedures for the conversion of Accounts Receivables/Delinquent Accounts into the Accounts Receivables Conversion System 
Digest | Full Text | Annex A | Annex B

August 17, 2010

RMO No. 72-2010

Prescribes the guidelines on the processing of Tax Treaty Relief Applications pursuant to existing Philippine Tax Treaties 
Digest | Full Text | Annex A | Annex B | Annex C |Annex D | Forms

August 25, 2010

RMO No. 73-2010

Further amends certain provisions of RMO No. 3-2009 relative to the submission of reportorial requirements under the "Oplan Kandado" Program  
Digest | Full Text

August 26, 2010

RMO No. 74-2010

Reiterates the implementation of RMO No. 11-2001 relative to the Decentralized System of Issuance of Clearance 
Digest | Full Text

September 3, 2010

RMO No. 75-2010

Prescribes the policies and procedures in the preparation and submission to the Department of Budget and Management of the certification of Excise tax collections from minerals, mineral products and quarry resources and the corresponding 40% share of Local Government Units
Digest | Full Text | Annexes

September 20, 2010

RMO No. 76-2010

Prescribes the policies and guidelines in the issuance of Certificate of Tax Exemption of Cooperatives and the monitoring thereof 
Digest | Full Text | Process Flow | Annex A | Annex B |Annex C | Annex C-1 | Annex D | Annex E | Annex F

September 28, 2010

RMO No. 77-2010

Prescribes the guidelines in the submission of reportorial requirements for late/out-of-district returns 
Digest | Full Text | Annex A | Annex A-1 | Annex B |Annex B-1 | Annex C | Annex C-1

October 12, 2010

RMO No. 78-2010

Modifies the Alphanumeric Tax Code for tax on amusement places per RA No. 8424 
Digest | Full Text

October 14, 2010

RMO No. 79-2010

Modifies the description of Alphanumeric Tax Code for Life Insurance Premiums pursuant to RMC No. 22-2010
Digest | Full Text

October 14, 2010

RMO No. 80-2010

Prescribes the CY 2010 Audit Criteria 
Digest | Full Text

November 2, 2010

RMO No. 81-2010

Prescribes the guidelines on the preparation and submission of documents and reports required by the Department of Budget and Management 
Digest | Full Text | Annexes A-G

November 5, 2010

RMO No. 82-2010

Prescribes the criteria and procedures for attrition of officials and employees of the BIR, including submission of required documents and reports, under RA No. 9335 (Attrition Act of 2005) 
Digest | Full Text

December 6, 2010

RMO No. 83-2010

Prescribes the policies and guidelines in the decentralized recording of forfeited assets in the books of accounts of the Regional Offices 
Digest | Full Text | Annexes A-C

December 8, 2010

RMO No. 84-2010

Prescribes the revised distribution list of copies of Revenue Official Receipts (BIR Form No. 25.24)  
Digest | Full Text

December 8, 2010

RMO No. 85-2010

Amends RMO No. 40-2010, which provides the policies and guidelines in the recruitment and designation of private appraiser members to the Regional Executive and Technical Committees on Real Property Valuation 
Digest | Full Text

December 8, 2010

RMO No. 86-2010

Prescribes the revised guidelines and procedures in the publication of top taxpayers 
Digest | Full Text

December 9, 2010

RMO No. 87-2010

Amends pertinent provisions of RMO No. 28-2008 relative to the reporting, recording and monitoring of attendance of revenue officials and employees 
Digest | Full Text

December 21, 2010

RMO No. 88-2010

Prescribes the guidelines and procedures in the issuance and enforcement of Subpoena Duces Tecum and the prosecution of cases for “Failure to Obey Summons” 
Digest | Full Text | Annex A | BIR Form No. 0713

December 22, 2010