No. of Issuance

Subject Matter

Date of Issue

RMO No. 1-2017

Prescribes the policies, guidelines and procedures in the generation, extraction and transmission of eFPS-Mandated Taxpayers Reports 
Digest | Full Text | Annex A-1 | Annex A-2 | Annex B | Annex C | Annex D | Annex E

January 19, 2017 

RMO No. 2-2017 Amends RMO No. 49-2016 re: internal rules and procedures on the rendition of overtime services of BIR personnel 
Digest | Full Text
January 26, 2017
RMO No. 3-2017 Amends further the prescribed format for the Certificate of Availment/Approval and Notice of Denial relative to Application for Compromise Settlement and/or Abatement of Penalties 
Digest | Full Text | Annex A | Annex B | Annex C | Annex D
February 2, 2017
RMO No. 4-2017 Includes certain Special Allotment Release Order (SARO) information in the Tax Subsidy Availment Certificate 
Digest | Full Text
February 8, 2017
RMO No. 5-2017 Prescribes the functional guidelines relative to the implementation of the Taxpayer Registration System (TRS) under the Electronic Tax Information System-1 (eTIS-1)
Digest | Full Text | Annexes A to C
February 17, 2017
RMO No. 6-2017 Prescribes the revised guidelines and procedures in the extraction, dissemination and reporting of utilization of preprocessed Third Party Information
Digest | Full Text | Annex A
March 8, 2017
RMO No. 7-2017 Allocates the CY 2017 BIR collection goal by implementing office
Digest | Full Text | Tables 1-4 and 5A-5F
March 16, 2017
RMO No. 8-2017 Prescribes the procedures for claiming tax treaty  benefits for dividend, interest and royalty income of non-resident income earners
Digest | Full Text | Annex A | CORTT Form
March 28, 2017
RMO No. 9-2017 Prescribes the manner by which all papers and correspondences for signature of Deputy Commissioner Nestor S. Valeroso shall be prepared
Digest | Full Text
April 20, 2017
RMO No. 10-2017 Prescribes the amended guidelines and procedures on the selection of candidates for promotion, amending RMO Nos. 10-96, 25-2003 and 19-2005
Digest | Full Text | Annex A | Annex B1-B2 | Annex C | Annex D1-D2 | Annex E | Annex F 
May 5, 2017
RMO No. 11-2017 Prescribes the policies, guidelines and procedures in accepting students for On-the-Job Training in the BIR National Office and Regional Offices
Digest | Full Text | Annex A | Annex B | Annex C
May 15, 2017
RMO No. 12-2017

Prescribes the guidelines and procedure to streamline the process and issuance of Certificate of Tax Exemption (CTE) and Electronic Certificate Authorizing Registration (eCAR) for transfers of raw lands to community/ homeowners associations for socialized housing projects under RA No. 7279 (Urban Development and Housing Act of 1992)
Digest | Full Text

May 16, 2017
RMO No. 13-2017 Prescribes the guidelines and procedures in the preparation and submission of Accomplishment Reports in compliance with the FY 2017 Performance-Based Bonus (PBB) requirements
Digest | Full Text
May 22, 2017
RMO No. 14-2017 Prescribes the 2017 Collection Target from Audit and the basis for the computation of the audit goal
Digest | Full Text 
June 13, 2017
RMO No. 15-2017 Prescribes the additional content for the BIR Employees Portal and the revised guidelines to access its content
Digest | Full Text | Annex A | Annex B
June 13, 2017
RMO No. 16-2017 Amends certain provisions of RMO No. 5-2004 particularly on the application, processing and issuance of ATRIG on importation of wheat by millers and traders relative to the advance payment of Value-Added Tax on the sale of flour
Digest | Full Text
July 21, 2017
RMO No. 17-2017 Prescribes the policies and procedures in monitoring the compliance of top taxpayers in Revenue Regions
Digest | Full Text
August 7, 2017
RMO No. 18-2017 Prescribes the policies, guidelines and procedures for tagging/classifying inactive business taxpayers
Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex E | Annex F 
August 14, 2017
RMO No. 19-2017 Updates the guidelines and procedures on the disposal of unserviceable properties
Digest | Full Text | Annex A | Annex B 
August 18, 2017
RMO No. 20-2017 Amends RMO No. 82-2010 on the criteria and procedures for attrition of officials and employees of the BIR under RA No. 9335 (Attrition Act of 2005) and its implementing rules and regulations
Digest | Full Text | Annex A
September 14, 2017
RMO No. 21-2017 Amends certain items in RMO No. 13-2017 relative to the guidelines on compliance on the grant of the FY 2017 Performance-Based Bonus (PBB) requirements
Digest | Full Text
September 26, 2017
RMO No. 22-2017 Amends Section II of RMO Nos. 45-2000 and 34-2013 relative to the guidelines on study leave
Digest | Full Text 
September 27, 2017
RMO No. 23-2017 Enforces the strict attendance in Training Conducts in the National and Regional Offices as well as the guidelines and procedures on compliance to Revenue Special Order (RSO)/Regional Revenue Special Order (RRSO) and policy on "No Deferment"
Digest | Full Text | Annex A
October 4, 2017
RMO No. 24-2017 Prescribes the guidelines and procedures on the use and maintenance of the BIR Dormitory in the National and Regional Offices
Digest | Full Text | Annex A | Annex B | Annex C | Annex D
October 4, 2017
RMO No. 25-2017 Prescribes the guidelines, policies and procedures in the transfer of data and records in the Integrated Tax Systems (ITS)/Electronic Tax Information System (eTIS) and other administrative and reportorial requirements for compliance by newly enlisted/transferred Large Taxpayers
Digest | Full Text
October 4, 2017
RMO No. 26-2017 Prescribes the guidelines on the assignment and re-assignment of Revenue Officers involved in Excise Tax functions to establishments where articles subject to Excise Tax are produced or kept
Digest | Full Text
October 4, 2017
RMO No. 27-2017 Creates Alphanumeric Tax Code (ATC) for Microfinance Non-Government Organizations (NGOs)
Digest | Full Text
October 4, 2017
RMO No. 28-2017

Amends certain provisions of RMO No. 42-2016 relative to the implementation of RA No. 9505 (Personal Equity and Retirement Account or PERA Act of 2008)
Digest | Full Text | Annexes B1 to B3 | Annex E | Annex E-1

October 13, 2017
RMO No. 29-2017 Amends RMO Nos. 32-2014 and 32-2011 regarding Minutes of Staff Meeting of the Regional Offices
Digest | Full Text | Annex A
November 3, 2017
RMO No. 30-2017 Amends certain provision of RMO No. 55-2016 relative to the signatories of Electronic Certificate Authorizing Registration (eCAR)
Digest | Full Text 
November 6, 2017
RMO No. 31-2017 Amends RMO No. 38-2009 relative to the adoption of the revised policies on the settlement of grievances in the BIR 
Digest | Full Text
November 6, 2017

RMO No. 32-2017

Amends pertinent provisions of RMO No.51-2010 on the eComplaint System
Digest | Full Text | Annex A
November 27, 2017