No. of Issuance

Subject Matter

Date of Issue

RMO No. 1-2011

Prescribes the policies, guidelines and procedures in the implementation of decisions/orders on administrative cases involving BIR official/employee 
Digest | Full Text

January 6, 2011

RMO No. 2-2011

Amends certain provisions of RMO No. 71-2010 relative to the conversion of Accounts Receivables/Delinquent Accounts into the Accounts Receivables Conversion System 
Digest | Full Text

January 7, 2011

RMO No. 3-2011

Prescribes the CY 2011 Audit Criteria 
Digest | Full Text

February 1, 2011

RMO No. 4-2011

Amends the Audit Criteria for Taxable Years 2009 and 2010 
Digest | Full Text

February 7, 2011

RMO No. 5-2011

Revises the policies, guidelines and procedures in the preparation of the BIR Monitor 
Digest | Full Text

February 7, 2011

RMO No. 6-2011

Prescribes the guidelines and procedures in the preparation, publication and distribution of the BIR Annual Report 
Digest | Full Text | Annex A

February 15, 2011

RMO No. 7-2011

Modifies the description of Alphanumeric Tax Code for Life Insurance Premiums 
Digest | Full Text

February 21, 2011

RMO No. 8-2011

Prescribes the guidelines and procedures on addressing the increasing demand for desktop computers 
Digest | Full Text | Annex A | Annex B

February 25, 2011

RMO No. 9-2011

Prescribes the policies, guidelines and procedures in the use of official cellular phones and payment of monthly billings 
Digest | Full Text

February 28, 2011

RMO No. 10-2011

Prescribes the reportorial requirements of the Administrative Service 
Digest | Full Text | Annex A

March 11, 2011

RMO No. 11-2011

Prescribes the reportorial requirements of the Human Resource Development Service 
Digest | Full Text | Annex A | Annex B

March 17, 2011

RMO No. 12-2011

Prescribes the allocation of the CY 2011 BIR collection goal by implementing office 
Digest | Full Text | Annexes

March 17, 2011

RMO No. 13-2011

Amends certain provision of RMO No. 6-2010 relative to 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

March 17, 2011

RMO No. 14-2011

Establishes the Computer Assisted Audit Tools & Techniques System (CAATTS) Laboratory 
Digest | Full Text | Annex A | Annex A-1 | Process Flow Diagram

March 18, 2011

RMO No. 15-2011

Allows the acceptance of Out-of-District Income Tax Returns for CY 2010 filed by certain government officials and employees 
Digest | Full Text

March 18, 2011

RMO No. 16-2011

Prescribes the reports required by Policy and Planning Service 
Digest | Full Text | Annex A

March 31, 2011

RMO No. 17-2011

Amends the allocation of CY 2011 BIR collection goal by implementing office 
Digest | Full Text | Annexes

April 4, 2011

RMO No. 18-2011

Allows the acceptance of out-of-district Income Tax Returns for CY 2010 filed on April 14 and 15, 2011 only by individuals earning purely compensation income 
Digest | Full Text

April 15, 2011

RMO No. 19-2011

Promulgates and implements the Revised Rules of Procedure in the Investigation/Hearing of Administrative Cases 
Digest | Full Text | Annex A

May 16, 2011

RMO No. 20-2011

Revises the format of the Monthly Report on Registration and Remittance of Withholding Taxes (BIR Form W-7) and the manner and procedures of its preparation
Digest | Full Text | Annex A | Annex B | Annex C

May 31, 2011

RMO No. 21-2011

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

May 31, 2011

RMO No. 22-2011

Amends the Audit Criteria for Taxable Years 2009 and 2010 
Digest | Full Text

June 1, 2011

RMO No. 23-2011

Defines the BIR Strategy Roadmap, Vision and Mission Statements 
Digest | Full Text

June 6, 2011

RMO No. 24-2011

Streamlines the reportorial requirements of the Collection Service 
Digest | Full Text | Attachment1 | Attachment2 |Attachment3

June 6, 2011

RMO No. 25-2011

Prescribes the policies, guidelines and procedures in the issuance of certifications and the acceptance/encoding/ posting/remittance of certification fees and the corresponding Documentary Stamp Taxes collected by designated/ authorized Revenue Collection Officers, Collection Agents and Special Revenue Collecting Officers 
Digest | Full Text | Annex A

June 6, 2011

RMO No. 26-2011

Prescribes the guidelines in the tax treatment of separation benefits received by officials and employees on account of their separation from employment due to death, sickness or other physical disability and the issuance of Certificate of Tax Exemption from Income Tax and from  withholding Tax
Digest | Full Text | Annex A | Annex B | Annex C |Annex D | Annex E | Annex F

June 13, 2011

RMO No. 27-2011

Amends certain provisions of RMO No. 11-2011 relative to the reportorial requirements of the Human Resource Development Service 
Digest | Full Text | Annex A

July 1, 2011

RMO No. 28-2011

Prescribes the policies, guidelines and procedures in the distribution and use of “Lens Key” relative to the implementation of RR No. 7-2009 on the Electronic Documentary Stamp Tax (eDST) system 
Digest | Full Text | Annex A | Annex B | Annex C

July 1, 2011

RMO No. 29-2011

Streamlines the reports required for submission to the Assessment Service 
Digest | Full Text | Annex A | Annexes A1-A7 |Annexes A8-A21 | Annex B

July 7, 2011

RMO No. 30-2011

Prescribes the BIR Strategic Plan for CY 2011-2016 
Digest | Full Text | Annex A

July 19, 2011

RMO No. 31-2011

Prescribes the Agency Level Key Performance Indicators for CY 2011-2016 
Digest | Full Text | Annex A

July 27, 2011

RMO No. 32-2011

Prescribes the guidelines in the preparation of minutes of staff meeting of Regional Offices 
Digest | Full Text | Annex A

September 8, 2011

RMO No. 33-2011

Prescribes the reportorial requirements of the Information Planning and Quality Service  
Digest | Full Text | Annex A

September 16, 2011

RMO No. 34-2011

Prescribes the assigned office codes for the newly-created and split offices of the BIR 
Digest | Full Text

September 22, 2011

RMO No. 35-2011

Re-classifies the Revenue District Offices (RDOs) 
Digest Full Text | Annex A

September 23, 2011

RMO No. 36-2011

Amends certain provisions of RMO No. 26-2011 re: guidelines in the tax treatment of separation benefits received by officials and employees on account of their separation from employment due to death, sickness or other physical disability and the issuance of Certificate of Tax Exemption from Income Tax and from the Withholding Tax 
Digest | Full Text

September 28, 2011

RMO No. 37-2011

Prescribes the guidelines in the processing of Tax Debit Memo applications 
Digest | Full Text

October 3, 2011

RMO No. 38-2011

Prescribes the guidelines and procedures in the implementation and compliance with issued Revenue Travel Assignment Orders/Revenue Special Orders covering transfer/re-assignment of personnel 
Digest | Full Text | Annexes A-C | Annex D | Annexes E-F

October 6, 2011

RMO No. 39-2011

Amends pertinent provisions of RMO No. 38-2011 relative to the guidelines and procedures in the implementation and compliance with issued Revenue Travel Assignment Orders/Revenue Special Orders covering transfer/reassignment of personnel 
Digest | Full Text

October 28, 2011

RMO No. 40-2011

Amends portion of Annex A as attachment to RMO No. 31-2011, which prescribed the Agency Level Key Performance Indicators 
Digest | Full Text

November 8, 2011

RMO No. 41-2011

Consolidates and enhances the guidelines and procedures in identifying, handling, closing and monitoring of real/actual and invalid stop-filer cases 
Digest | Full Text | Excel File Annexes | Annex C-1 & C-2 | Annex D & H | Annex K-1 | Annex K-2 | Annex K-3

November 23, 2011

RMO No. 42-2011

Amends certain provisions of RMO Nos. 11-2008 and 30-2001, which prescribes the criteria to comply with and the required documents to be submitted by the banks applying to be a BIR Authorized Agent Bank  
Digest | Full Text

November 29, 2011

RMO No. 43-2011

Amends Section IV.A.1.a of RMO No. 25-2011 relative to the policies, guidelines and procedures in the issuance of certifications and the acceptance/encoding/posting/remittance of Certification Fees and the corresponding Documentary Stamp Taxes collected by designated/authorized Revenue Collection Officers, Collection Agents and Special Revenue Collecting Officers 
Digest | Full Text Annex A

December 7, 2011

RMO No. 44-2011

Prescribes the reports required by Information Systems Operations Service and declares certain reports as obsolete 
Digest | Full Text | Annex | Annex A1-Annex A9

December 14, 2011

RMO No. 45-2011

Prescribes the guidelines and procedures in the conduct of pre-repair inspection and inspection and acceptance of deliveries of goods and services in the BIR
Digest | Full Text | Annex A | Annex B | Annex C |Annex D

December 21, 2011

RMO No. 46-2011

Prescribes the policies, guidelines and procedures in the filing of confidential information, investigation of cases arising therefrom and processing of claims for reward, in relation to the implementation of RR No. 16-2010 
Digest | Full Text

December 22, 2011

RMO No. 47-2011

Prescribes the reportorial requirements of the Large Taxpayers Service 
Digest | Full Text | Annex A

December 26, 2011

RMO No. 48-2011

Creates the Alphanumeric Tax Code (ATC) of certain income payments subject to Expanded Withholding Tax
Digest | Full Text

December 26, 2011