No. of Issuance

Subject Matter

Date of Issue

RMO No. 1-2013

Prescribes the allocation of the CY 2013 BIR collection goal by implementing office 
Digest Full Text | Annexes

January 24, 2013

RMO No. 2-2013

Prescribes the policies, guidelines and procedures in processing specific requests for information pursuant to the exchange of information provision of Philippine Tax Treaties 
Digest | Full Text | Templates 1-11, 13-15 | Template 12

February 18, 2013

RMO No. 3-2013

Prescribes the usage of the Exchange of Information Work Manual 
Digest | Full Text | Work Manual

March 1, 2013

RMO No. 4-2013

Prescribes the policies and guidelines in the audit of tax returns by Revenue District Offices 
Digest | Full Text

March 18, 2013

RMO No. 5-2013

Prescribes the procedures and guidelines on the redemption of Notice of Payment Schedule relative to the implementation of the VAT TCC Monetization Program 
Digest | Full Text

March 21, 2013

RMO No. 6-2013

Prescribes the policies and guidelines on the preparation and submission of Inventory Report of All Unused Revenue Official Receipts /Official Receipts and reissuance thereof  
Digest | Full Text | Annex A | Annex B | Annex C

March 25, 2013

RMO No. 7-2013

Prescribes the endorsement of fraud cases discovered in the processing and issuance of Certificates Authorizing Registration (CARs) and Tax Clearances (TCLs) and amends the manner and procedures in the issuance of CARs and TCLs for transactions or transfers within the area of jurisdiction of Revenue Region No. 1 
Digest | Full Text

April 4, 2013

RMO No. 8-2013

Prescribes the policies, guidelines and procedures in the implementation of the Mobile Revenue Collection Officers System 
Digest | Full Text Annex A | Annex B | Annex C |Annex C1-C4 | Anne D

April 5, 2013

RMO No. 9-2013

Prescribes the CY 2013 Operational Key Performance Indicators and Accomplishment Reporting for the Revenue Regions, Regional Divisions and Revenue District Offices 
Digest | Full Text | Annex A | Annex B1, B2 and C

April 18, 2013

RMO No. 10-2013

Prescribes the revised guidelines and procedures in the issuance and enforcement of Subpoenas Duces Tecum and the prosecution of cases for non-compliance therewith
Digest | Full Text | BIR Form No. 0713

April 22, 2013

RMO No. 11-2013

Prescribes the procedure for processing and responding to requests for official information or documents from the BIR
Digest | Full Text

April 23, 2013

RMO No. 12-2013

Prescribes the work-around guidelines and procedures in the processing of Authority to Print (ATP) official receipts, sales invoices and other commercial invoices in the interim period until the online ATP System is fully developed 
Digest Full Text | Annex A | Annex B | Annex C |Annex D | Annex E

May 3, 2013

RMO No. 13-2013

Prescribes the work-around procedures in the accreditation of printers as a prerequisite to the printing of official receipts, sales invoices and other commercial receipts and/or invoices 
Digest | Full Text | Annex A | Annex B, D, E, F, J |Annex C | Annex G | Annex H | Annex I

May 3, 2013

RMO No. 14-2013

Prescribes the revised office codes for the National Office and the Revenue Data Centers based on the BIR Rationalization Plan under EO No. 366 
Digest | Full Text

May 8, 2013

RMO No. 15-2013

Prescribes the CY 2013 Operational Key Performance Indicators and accomplishment reporting for offices under the Large Taxpayers Service 
Digest | Full Text | Annex A | Annex B1-D

May 28, 2013

RMO No. 16-2013

Directs BIR offices to inform all government offices to act and serve as “Role Model” to the taxpaying public with regards to tax compliance 
Digest | Full Text

June 21, 2013

RMO No. 17-2013

Creates, modifies and drops Alphanumeric Tax Code on Excise Tax pursuant to Republic Act No. 10351, “An Act Restructuring the Excise Tax on Alcohol and Tobacco Products” as Implemented by Revenue Regulations No. 17-2012 
Digest Full Text

June 27, 2013

RMO No. 18-2013

Amends RMO No. 7-2013 relative to the manner and procedures in the issuance of CARs and TCLs for transactions or transfers within the area of jurisdiction of Revenue District No. 6 
Digest | Full Text

June 28, 2013

RMO No. 19-2013

Amends certain provisions of RMO No. 45-2011 relative to 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 B

July 5, 2013

RMO No. 20-2013

Prescribes the policies and guidelines in the issuance of Tax Exemption Rulings to qualified non-stock, non-profit corporations and associations under Section 30 of the NIRC of 1997, as amended 
Digest | Full Text

July 22, 2013

RMO No. 21-2013

Amends the provisions of RMO No. 35-2002, as amended by RMO No. 20-2006, prescribing the guidelines and procedures in the processing and issuance of Authority to Release Imported Goods (ATRIG) for Excise Tax purposes
Digest | Full Text

July 23, 2013

RMO No. 22-2013

Amends RMO No. 9-2012 by including the Project Management and Implementation Service in its coverage for the placement of personnel pursuant to the approved NOSCA relative to the BIR Rationalization Plan 
Digest | Full Text

July 31, 2013

RMO No. 23-2013

Prescribes the guidelines and procedures for the implementation of the Electronic Official Register Book System (eORB)
Digest Full Text

August 8, 2013

RMO No. 24-2013

Prescribes the guidelines, policies and procedures on the use of electronic Bureau of Internal Revenue Forms (eBIRForms) in relation to Revenue Memorandum Circular No. 61-2012 
Digest | Full Text | Annex A | Annex B | Annex C |Annex D | Annex E | Annex F | Annexes G & H | Annex I

September 11, 2013

RMO No. 25-2013

Prescribes additional guidelines in the office performance evaluation of Large Taxpayers Service 
Digest | Full Text

September 30, 2013

RMO No. 26-2013

Establishes the BIR Strategic Performance Management System 
Digest | Full Text | Annexes A-J | Annex K | Annex L

October 1, 2013

RMO No. 27-2013

Amends the 2012 Value-Added Tax (VAT) Audit Program 
Digest | Full Text

October 11, 2013

RMO No. 28-2013

Amends certain provisions of RMO No. 20-2013, prescribing the policies and guidelines in the issuance of Tax Exemption Rulings to qualified non-stock, non-profit corporations and associations 
Digest | Full Text

October 30, 2013

RMO No. 29-2013

Prescribes the BIR Reform Master Plan, 2013-2016 
Digest | Full Text | Annex A | Annex B

November 8, 2013

RMO No. 30-2013

Prescribes the Office Performance Evaluation Process pursuant to the implementation of RMO No. 9-2013 
Digest | Full text | Annex A-AD | Annex A-HRMU |Annex A-KPI | Annex A-RDO | Annex A-SID | Annex B

November 13, 2013

RMO No. 31-2013

Prescribes the Inter-Agency Task Force Memorandum Circular Nos. 2013-01 and 2013-01-A re: Guidelines on the Grant of the Performance-Based Incentives for FY 2013 
Digest | Full Text

November 26, 2013

RMO No. 32-2013

Promulgates the BIR Integrity Policy 
Digest | Full Text | Annex A

December 9, 2013

RMO No. 33-2013

Prescribes the use of Procurement, Payment, Inventory and Distribution System Manual 
Digest | Full Text | Operations Manual

December 13, 2013

RMO No. 34-2013

Prescribes the supplemental policies, guidelines and procedures re: grant of study leave for BIR personnel 
Digest | Full Text

December 27, 2013

RMO No. 35-2013

Establishes the BIR Strategic Training and Development Process 
Digest | Full Text

December 27, 2013

RMO No. 36-2013

Prescribes the policies, guidelines and procedures relative to the strategic recruitment and selection process 
Digest | Full Text

December 27, 2013

RMO No. 37-2013

Prescribes the policies and guidelines in the formulation and implemention of a Comprehensive Drug-Free Workplace program 
Digest | Full Text

December 27, 2013