|
No. of Issuance |
Subject Matter |
Date of Issue |
|
RMO No.1-2016 |
Implements the centralized processing of Authority to Release Imported Goods (ATRIG) for excisable products |
January 7, 2016 |
|
RMO No. 2-2016 |
Allocates the CY 2016 BIR collection goal by implementing office |
January 8, 2016 |
|
RMO No. 3-2016 |
Amends RMO No. 3-2014 implementing the Physical and Information Assets Security Charter |
January 15, 2015 |
|
RMO No. 4-2016 |
Amends pertinent provisions of RMO No. 20-2007 on the simplified processing of applications for compromise settlement and abatement cases by concerned Regional Offices |
January 26, 2016 |
|
RMO No. 5-2016 |
Amends RMO No. 28-2008 on the policies, guidelines and procedures in reporting, recording and monitoring of attendance of revenue officials and employees |
February 1, 2016 |
| RMO No. 6-2016 | Prescribes the BIR Strategic Plan for CY 2016-2020 Digest | Full Text | Annex A |
February 16, 2016 |
| RMO No. 7-2016 | Prescribes the policies and procedures in the decentralization of processing and issuance of certifications on internal revenue tax payments to all concerned revenue offices Digest | Full Text | Annex A-1 | Annex A-2 | Annex B |
February 16, 2016 |
| RMO No. 8-2016 | Amends the provisions of RMO No. 83-2010 by centralizing at the National Office the custody and safekeeping of all original documentary proofs of ownership by the government on absolutely forfeited assets Digest | Full Text |
March 3, 2016 |
| RMO No.9-2016 | Reiterates and clarifies the duties and responsibilities of personnel holding position in an Officer-In-Charged capacity Digest | Full Text |
March 11, 2016 |
| RMO No. 10-2016 | Amends the Public Assistance and Awareness Campaign Program reports Digest | Full Text | Annex A | Annex B | Annex C |
March 15, 2016 |
| RMO No. 11-2016 | Amends certain items in Annex A of RMO No. 6-2016 relative to the BIR Strategic Plan for CY 2016-2020 Digest | Full Text | Annex A |
March 21, 2016 |
| RMO No. 12-2016 | Prescribes the policies, guidelines and procedures in the manual issuance of Authority to Release Imported Goods (ATRIG) for imported automobiles already released from the custody of Bureau of Customs pursuant to RR No. 2-2016 Digest | Full Text | Annex A | Annex B |
April 4, 2016 |
| RMO No. 13-2016 | Prescribes additional policies, guidelines and procedures in the processing of application for registration of non-individual taxpayers under the Electronic Tax Information System (eTIS1) - Taxpayer Registration System (TRS) Digest | Full Text |
April 14, 2016 |
| RMO No. 14-2016 | Revises the guidelines for the execution of waivers from the defense of prescription pursuant to Section 222 of the National Internal Revenue Code of 1997, as amended Digest | Full Text |
April 18, 2016 |
| RMO No. 15-2016 | Amends Revenue Memorandum Order No. 30-2001 relative to the provisions of application for bank accreditation Digest | Full Text |
April 27, 2016 |
| RMO No. 16-2016 | Prescribes the guidelines and procedures on submission of report on commercials and advertisements through media (television, radio, print and internet/on-line) of candidates in the May 9, 2016 National and Local Elections Digest | Full Text | Annex A | Annex B |
May 3, 2016 |
| RMO No. 17-2016 | Supplements the guidelines for the non-recognition of gain or loss on the transfer of property in exchange for shares of stock pursuant to Section 40(C)(2) in relation to Section 40(C)(6)(c) of the Tax Code of 1997 as implemented by RR No. 18-2001 Digest | Full Text |
May 5, 2016 |
| RMO No. 18-2016 | Updates the reportorial requirements under the Client Support Service Digest | Full Text | Annex A |
May 17, 2016 |
| RMO No. 19-2016 | Further amends RMO No. 2-2014, prescribing the use of the revised Taxpayer Type Classification and adopting the latest 2009 Philippine Standard Industrial Classification (PSIC) and 2012 Philippine Standard Occupational Classification (PSOC) Digest | Full Text | Annex A |
May 17, 2016 |
| RMO No. 20-2016 | Updates the guidelines and procedures in maintaining the records of accountabilities of Revenue Officers and employees on issued, transferred and returned furniture, equipment, vehicle and other semi-expendable properties Digest | Full Text |
May 19, 2016 |
| RMO No. 21-2016 | Prescribes the policies, guidelines and procedures on the use of official cellular phones and payment of monthly billings Digest | Full Text |
May 26, 2016 |
| RMO No. 22-2016 | Prescribes the policies and procedures for the issuance of Electronic Certificate Authorizing Registration (eCAR) Digest | Full Text | Annex A |
June 1, 2016 |
| RMO No. 23-2016 | Prescribes internal rules and procedures on the rendition of overtime services of BIR personnel Digest | Full Text | Annex A | Annex B | Annex C | Annex D |
June 8, 2016 |
| RMO No. 24-2016 | Prescribes the investigation of parties in transactions involving transfer/assignment/sale of properties Digest | Full Text |
June 8, 2016 |
| RMO No. 25-2016 | Supplements the rules on the investigation of parties in transactions involving transfer/assignment/sale of properties Digest | Full Text |
June 14, 2016 |
| RMO No. 26-2016 | Prescribes the policies and guidelines in handling disputed assessments Digest | Full Text |
June 14, 2016 |
| RMO No. 27-2016 | Prescribes the procedures for claiming tax treaty benefits for dividend, interest and royalty income of non-resident income earners Digest | Full Text | Annex A |
June 23, 2016 |
| RMO No. 28-2016 | Prescribes the policies, guidelines and procedures in implementing the Memorandum of Understanding between the Home Development Mutual Fund and the BIR in electronic filing of tax returns thru eBIRForms and issuance of eCAR Digest | Full Text | Annex A | Annex B | Annex C |
June 23, 2016 |
| RMO No. 29-2016 | Revises the guidelines and procedures in the designation, assignment of Revenue Collection Officers (RCO) codes and issuance of fidelity bonds for RCOs authorized to accept tax returns and collect tax payments Digest | Full Text | Annex A |
June 27, 2016 |
| RMO No. 30-2016 | Prescribes the guidelines, policies and procedures for replacement of spoiled/bad order and factory defected internal revenue stamps under the Internal Revenue Stamps Integrated System (IRSIS) Digest | Full Text | Annex A | Annex B | Annex C | Annex C1 | Annex D | Annex D1 |
June 28, 2016 |
| RMO No. 31-2016 | Amends RMO No. 13-2014 particularly on the public auction sale of absolutely forfeited and seized properties Digest | Full Text |
June 29, 2016 |
| RMO No. 32-2016 | Further clarifies and amends certain policies, guidelines and procedures in the issuance of importer/broker clearance certificates relative to the accreditation as importer/customs broker Digest | Full Text |
June 29, 2016 |
| RMO No. 33-2016 | Prescribes the uniform procedures for the implementation of Internal Revenue Stamp Integrated System (IRSIS) Digest | Full Text |
June 30, 2016 |
| RMO No. 34-2016 |
Amends the prescribed format for the Notice of Denial that shall be prepared by concerned Regional Offices relative to Applications for Compromise Settlement and/or Abatement of Penalties |
June 30, 2016 |
| RMO No. 35-2016 | Prescribes the use of the new revised Consolidated Warrant of Distraint and/or Levy Status Report with Monthly Consolidated List of Seized Properties Digest | Full Text | Annex A | Annex B |
June 30, 2016 |
| RMO No. 36-2016 | Prescribes the policies and procedures in the decentralization of recording and reporting of internal revenue taxes to all Regional Finance and Collection Divisions Digest | Full Text | Annexes |
June 30, 2016 |
| RMO No. 37-2016 | Prescribes the guidelines, procedures and requirements in the processing of separation benefit claims Digest | Full Text | Annex A | Annex B | Annex C | Annex D |
June 30, 2016 |
| RMO No. 38-2016 | Revokes RMO Nos. 24-2016 and 25-2016 prescribing the investigation of parties in transactions involving the transfer/assignment/sale of properties Digest | Full Text |
July 1, 2016 |
| RMO No. 39-2016 | Prescribes the manner by which all papers and correspondences for signature by Commissioner Caesar R. Dulay shall be prepared Digest | Full Text |
July 4, 2016 |
| RMO No. 40-2016 | Reminds the revenue officials and employees on the observance of the "No Gift Policy" in the BIR Digest | Full Text |
July 5, 2016 |
| RMO No. 41-2016 | Reiterates the provisions of RMC No. 39-2015 re: "Updated BIR Citizens Charter as Consolidated" and RMC No. 80-2012 re: "Strict Adherence to ARTA Provision on Accessing Frontline Services" on Certificates Authorizing Registration issuance Digest | Full Text |
July 14, 2016 |
| RMO No. 42-2016 | Prescribes the guidelines and procedures in the implementation of Republic Act No. 9505, otherwise known as the Personal Equity and Retirement Account (PERA) Act of 2008 Digest | Full Text | Annex A | Annex A-1 | Annex A-2 | Annex A-3 | Annex B | Annex B.A-1 to Annex C.E-1 | Annex D | Annex D-1 | Annex E | Annex E-1 |
July 21, 2016 |
| RMO No. 43-2016 | Amends the guidelines for the issuance of International Carrier's Special Certificate and International Carrier's General Certificate Digest | Full Text |
July 25, 2016 |
| RMO No. 44-2016 | Amends RMO No. 20-2013, as amended re: "Prescribing 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 26, 2016 |
| RMO No. 45-2016 | Prescribes the timely uploading of collection data from the Authorized Agent Banks and immediate resolution of CBR suspended cases Digest | Full Text | Annex |
August 3, 2016 |
| RMO No. 46-2016 | Directs all internal revenue officers and others concerned that all advisories, revenue actions/decisions and policy statements that substantially affect the basic rights and remedies of the taxpayer relative to the assessment and collection of taxes shall not be posted in the BIR Website or released to the print and broadcast media without the prior approval of the Commissioner of Internal Revenue Digest | Full Text |
August 8, 2016 |
| RMO No. 47-2016 | Prescribes the manner by which all papers and correspondences for signature by Deputy Commissioner Nestor S. Valeroso of the Operations Group shall be prepared Digest | Full Text |
August 8, 2016 |
| RMO No. 48-2016 | Prescribes the use of BIR Internal Form Nos. 0052 (Turnover of Property Accountabilities) and 0053 (Return of Property Accountabilities) Digest | Full Text | Annex A and B |
August 12, 2016 |
| RMO No. 49-2016 | Prescribes internal rules and procedures on the rendition of overtime services of BIR personnel Digest | Full Text | Annex A | Annex B | Annex C | Annex D |
August 15, 2016 |
| RMO No. 50-2016 |
Prescribes the manner by which all papers and correspondences for signature by Deputy Commissioner Jesus Clint O. Aranas of the Legal Group shall be prepared |
August 18, 2016 |
| RMO No. 51-2016 | Designates ACIR Marissa O. Cabreros of the Legal Service as the official Spokesperson of the BIR Digest | Full Text |
August 22. 2016 |
| RMO No. 52-2016 | Directs the submission of inventory of pending requests for Tax Exemption Rulings as of August 15, 2016 Digest | Full Text | Annex A |
September 1, 2016 |
| RMO No. 53-2016 | Prescribes the use of the Customer Assistance Division as the new name of BIR Contact Center Digest | Full Text |
September 1, 2016 |
| RMO No. 54-2016 | Creates a Special Disciplinary Committee for purposes of investigation of Revenue Officers relative to questionable tax audits and investigations and other matters Digest | Full Text |
September 1, 2016 |
| RMO No. 55-2016 | Amends certain provisions of RMO No. 15-2003, as amended by RMO No. 22-2016, relative to the processing of Electronic Certificate Authorizing Registration (eCAR) and its signatories Digest | Full Text |
September 2, 2016 |
| RMO No. 56-2016 | Further amends the policies, guidelines and procedures in the application and processing of Bureau of Internal Revenue Importer's Clearance Certificate (ICC) and Broker's Clearance Certificate (BCC) Digest | Full Text |
September 2, 2016 |
| RMO No. 57-2016 | Directs the special revalidation of outstanding Letters of Authority under the Run After Tax Evaders (RATE) Program Digest | Full Text |
September 5, 2016 |
| RMO No. 58-2016 | Prescribes the manner by which all papers and correspondences for signature by Deputy Commissioner Lanee Cui-David of the Information Systems Group shall be prepared Digest | Full Text |
September 5, 2016 |
| RMO No. 59-2016 | Prescribes the policies on the conduct of issue-based audit under the VAT Audit Program Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex E | Annex F | Annex G | Annex H | Annex I | Annex J |
September 21, 2016 |
| RMO No. 60-2016 | Prescribes the guidelines on the compliance on the grant of the FY 2016 Performance-Based Bonus requirements per Administrative Order No. 25 Inter-Agency Task Force Memorandum Circular No. 2016-01 Digest | Full Text |
October 28, 2016 |
| RMO No. 61-2016 | Establishes a standard Taxpayer Feedback System Digest | Full Text | Annex A | Annex B | Annex C |
October 28, 2016 |
| RMO No. 62-2016 | Provides the policies in the issuance of BIR Tax Clearances required for securing NBI clearance Digest | Full Text |
November 9, 2016 |
| RMO No. 63-2016 | Identifies the Operational Key Performance Indicators (KPIs) that shall no longer be measured in CY 2016 Digest | Full Text |
November 11, 2016 |
| RMO No. 64-2016 | Amends certain provision of RMO No. 19-2015 pertaining to audit policies Digest | Full Text |
November 14, 2016 |
| RMO No. 65-2016 |
Prescribes the guidelines and procedures to streamline the process and issuance to the National Housing Authority of Certificate of Tax Exemption and electronic Certificate Authorizing Registration of transfer of raw lands intended for socialized housing projects |
December 6, 2016 |
| RMO No. 66-2016 | Amends pertinent provisions of RMO No. 26-2011 prescribing 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 Withholding Tax Digest | Full Text | Annex A-1 | Annex A-2 | Annex A-3 | Annex A-4 | Annex E | Annex F |
December 6, 2016 |
| RMO No. 67-2016 | Creates and modifies the description of Alphanumeric Tax Code (ATC) for pure business Digest | Full Text |
December 23, 2016 |
| RMO No. 68-2016 | Delegates the authority for recruitment in the Regional Offices and amends RMO No. 36-2013 re: Strategic Recruitment and Selection Process Digest | Full Text |
December 29, 2016 |
