No. of Issuance

Subject Matter

Date of Issue

RMO No. 1-2012

Prescribes the allocation of the CY 2012 BIR collection goal by implementing office 
Digest | Full Text | Annexes

January 12, 2012

RMO No. 2-2012

Streamlines the reportorial requirements of the Taxpayer Assistance Service  
Digest | Full Text | Annex A

February 14, 2012

RMO No. 3-2012

Reiterates the policies and guidelines relative to the acceptance of out-of-district Income Tax Returns for Calendar Year 2011 filed by certain government officials and employees 
Digest | Full Text

March 28, 2012

RMO No. 4-2012

Amends RMO No. 1-2012 relative to the allocation of CY 2012 BIR collection goal by implementing office 
Digest | Full Text | Annexes

March 28, 2012

RMO No. 5-2012

Prescribes the revised guidelines, policies procedures in the conduct of performance benchmarking method, amending for this purpose RMO No. 4-2006 
Digest | Full Text | Excel File Annexes | Annex C

March 30, 2012

RMO No. 6-2012

Prescribes the policies and guidelines for the physical/ocular inspection and supervision over the destruction/disposal or verification of casualty loss in cases wherein the inventories, machineries or equipments applied for destruction or disposal are located outside the territorial jurisdiction of Large Taxpayers Office or Revenue District Office where the taxpayer is registered 
Digest | Full Text

April 3, 2012

RMO No. 7-2012

Amends certain provisions of RMO No. 45-2011, which 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 A.1 | Annex A.2

April 3, 2012

RMO No. 8-2012

Prescribes the reportorial requirements of the Financial Service 
Digest | Full Text Annex A | SF 1-7 | SF 8-9, 17-19 |SF 10 | SF 11-15 | SF 16

April 10, 2012

RMO No. 9-2012

Prescribes the policies, guidelines and procedures in the placement of personnel pursuant to the approved Notice of Organization, Staffing and Compensation Action (NOSCA) relative to the BIR Rationalization Plan under Executive Order No. 366 
Digest | Full Text

April 12, 2012

RMO No. 10-2012

Amends the manner and procedures in the preparation of the Monthly Report of Registration and Remittance of Withholding Taxes (BIR Form W-7) in Revenue District Offices under Revenue Regions with Document Processing Division 
Digest | Full Text | Annex A | Annex B

April 12, 2012

RMO No. 11-2012

Further amends RMO No. 4 - 2012 due to the adjustments in the allocation of CY 2012 BIR collection goal by implementing office affected by delisting/enlisting of taxpayers and updates in the CY 2011 collection data 
Digest | Full Text | Annexes

May 10, 2012

RMO No. 12-2012

Prescribes the guidelines and procedures in the implementation of the Electronic Sales Reporting by taxpayers using Cash Register Machines, Point of Sales Machines and other invoice/receipt generating machines, and for other purpose 
Digest Full Text | Annex A | Annex C | Annex O |Annex Q | Annex R | Annexes B1, B2,D,E,F,G,H,I,J,K,L,M,N,P

May 16, 2012

RMO No. 13-2012

Prescribes the revised guidelines and procedures in handling Letter Notices generated through Third-Party Information data matching with tax returns
Digest | Full Text | Other Annexes | Annex K | Annex LAnnex L-1

May 16, 2012

RMO No. 14-2012

Allocates the CY 2012 collection goal to implementing offices under the Large Taxpayers Service 
Digest | Full Text | Annex A | Annex B

May 18, 2012

RMO No. 15-2012

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

June 21, 2012

RMO No. 16-2012

Prohibits smoking based on 100% smoke-free environment policy, restricts interactions with the tobacco industry and imposes sanctions for violation of the rule 
Digest | Full Text

June 28, 2012

RMO No. 17-2012

Further amends RMO No. 9-95, as amended, on the submission of BIR Form No. 1209 (Consolidated Monthly Statistical Report of Revenue Collections)
Digest | Full Text

July 13, 2012

RMO No. 18-2012

Prescribes the guidelines and procedures in the establishment of eLounge facilities in Revenue District Offices 
Digest | Full Text | Annex A | Annex B | Annex C |Annex D | Annex E

August 28, 2012

RMO No. 19-2012

Prescribes the policies and procedures in the Value-Added Tax Audit Program for Large Taxpayers Service
Digest | Full Text | Annex A | Annex B | Annex B-1 |Annex C | Annex C-1

August 31, 2012

RMO No. 20-2012

Prescribes the policies and procedures for the implementation of the 2012 Value-Added Tax Audit Program 
Digest | Full Text | Annex A | Annex B | Annex C |Annex D | Annex E

September 5, 2012

RMO No. 21-2012

Prescribes the policies, guidelines and procedures in the acceptance, processing, evaluation, approval of applications for monetization and issuance of Notice of Payment Schedule of outstanding VAT Tax Credit Certificates solely issued by the BIR and jointly issued by the One-Stop-Shop Inter-Agency Tax Credit and Duty Drawback Center of the Department of Finance and the BIR 
Digest | Full Text | Annex A-J | Annex K | Annex L |Annex M

September 10, 2012

RMO No. 22-2012

Modifies the description of Alphanumeric Tax Code on the taxation on the sale of gold and other metallic minerals to Bangko Sentral ng Pilipinas and other persons or entities 
Digest Full Text

September 24, 2012

RMO No. 23-2012

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

September 24, 2012

RMO No. 24-2012

Prescribes the CY 2012 Operational Key Performance Indicators, Accomplishment Reporting and Office Performance Evaluation
Digest | Full Text | Annex A | Annex B1 | Annex B2 |Annex C | Annex D Annex E

October 15, 2012

RMO No. 25-2012

Prescribes the guidelines and procedures in the pre-audit of annual Income Tax Returns of individuals engaged in business/practice of profession and corporate taxpayers filed at the Revenue District Offices
Digest | Full Text | Annex A | Annex B | Annex C |Annex D

November 19, 2012

RMO No. 26-2012

Prescribes the policies and guidelines on the use of the Biometric Time Recording (BTR) System in monitoring attendance of employees in the National Office
Digest | Full Text | Annex A | Annex B | Annex C |Annex D

November 22, 2012

RMO No. 27-2012

Creates the Alphanumeric Tax Code for certain income payments subject to Expanded Withholding Tax 
Digest | Full Text

December 26, 2012

RMO No. 28-2012

Prescribes the use of the updated and consolidated Collection Manual 
Digest | Full Text

December 28, 2012