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No. of Issuance
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Subject Matter
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Date of Issue
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RMO No. 1-2018
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January 8, 2018
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RMO No. 2-2018
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Prescribes the guidelines and procedures in implementing RA No. 10693 (Microfinance NGOs Act)
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January 10, 2018
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RMO No. 3-2018
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Prescribes the policies and procedures for the use of Computer-Assisted Audit Tools and Techniques (CAATTs) laboratories, and Key Performance Indicators (KPIs) and reporting requirements for CAATTs usage
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January 16, 2018
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RMO No. 4-2018
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Prescribes the policies and guidelines on the use of a new BIR Service Desk (Centerpoint) System
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January 16, 2018
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RMO No. 5-2018
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Prescribes the policies, guidelines and procedures in the nomination/application to act as a Resource Person for Trainings/Seminars/Briefings or as Subject Matter Expert (SME) for the Competency-Based Human Resource Program of the BIR
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January 17, 2018
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RMO No. 6-2018
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Provides policies and guidelines in the enhancement of the frontline services in compliance with the Ease of Doing Business and implementation of the Revised Citizen's Charter
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January 18, 2018
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RMO No. 7-2018
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Directs the submission of Inventory and Status Report of Revalidated/Non-Revalidated Letters of Authority (LAs) and LAs issued after June 30, 2016
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January 22, 2018
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| RMO No. 8-2018 |
Allocates the CY 2018 BIR collection goal by implementing office |
January 29, 2018 |
| RMO No. 9-2018 | Creates and modifies the Alphanumeric Tax Code (ATC) of selected revenue source under RA No. 10963 (TRAIN Act) Digest | Full Text |
February 6, 2018 |
| RMO No. 10-2018 | Amends RMO No. 8-2018 on the allocation of the CY 2018 BIR collection goal by implementing office Digest | Full Text | Tables 1-4 and 5A-5F |
February 22, 2018 |
| RMO No. 11-2018 | Promotes equal opportunity for all BIR employees on learning and development Digest | Full Text |
March 2, 2018 |
| RMO No. 12-2018 | Prescribes the BIR Operational Key Performance Indicators for CY 2018 Digest | Full Text | Annex A | Annex B | Annex C | Annex D |
March 2, 2018 |
| RMO No. 13-2018 | Updates the classification of Revenue District Offices Digest | Full Text | Annex A |
March 6, 2018 |
| RMO No. 14-2018 | Creates Alphanumeric Tax Codes (ATCs) for the remittance of Creditable/Final Income Taxes withheld under the TRAIN Law Digest | Full Text |
March 9, 2018 |
| RMO No. 15-2018 |
Prescribes the policies, guidelines and procedures in the implementation of the post evaluation of the Cash Register Machines (CRM), Point-of-Sale (POS) machines and other Sales Receipting System Software including the extraction of data from Electronic Sales (eSales) Journal and Z-Reading |
March 14, 2018 |
| RMO No. 16-2018 | Modifies the Alphanumeric Tax Code (ATC) for sweetened beverages Digest | Full Text |
April 5, 2018 |
| RMO No. 17-2018 | Prescribes the manner by which all papers and correspondences for signature by Deputy Commissioner Arnel SD. Guballa of the Operations Group shall be prepared Digest | Full Text |
April 13, 2018 |
| RMO No. 18-2018 | Amends portion of Annex A as attachment to RMO No. 12-2018 which prescribed the CY 2018 Operational Key Performance Indicators Digest | Full Text | Annex A |
April 20, 2018 |
| RMO No. 19-2018 | Revises the policies, guidelines and procedures in registering new business prescribed under Revenue Memorandum Order (RMO) No. 6-2018 Digest | Full Text | Annex A1-A3 | Annex B | Annex C1-C3 | Annex D1-D2 | Annex E |
April 25, 2018 |
| RMO No. 20-2018 | Prescribes the revised policies and procedures on the processing of Tax Credit Certificates (TCCs) for cash conversion Digest | Full Text |
May 3, 2018 |
| RMO No. 21-2018 | Amends Section IV.C.4 of RMO No. 22-2016 on the acceptance of Certificate of Remittance with bank seal from Authorized Agent Bank Digest | Full Text |
May 15, 2018 |
| RMO No. 22-2018 | Revises the guidelines and procedures in the conduct of Tax Compliance Verification Drive Digest | Full Text |
May 17, 2018 |
| RMO No. 23-2018 | Prescribes the policies, guidelines and procedures in the availment of the eight percent (8%) Income Tax Rate option for individuals earning from self-employment and/or practice of professions Digest | Full Text |
May 21, 2018 |
| RMO No. 24-2018 | Prescribes the use of social media platform in the BIR in disseminating information to taxpayers Digest | Full Text |
May 24, 2018 |
| RMO No. 25-2018 | Prescribes the guidelines and procedures in the conduct of pre-repair inspection and inspection and acceptance of deliveries of goods and services, infrastructure projects and consulting services in the BIR Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex E |
May 28, 2018 |
| RMO No. 26-2018 | Prescribes the guidelines in monitoring, identification, inclusion and deletion of Top Withholding Agents pursuant to the pertinent provisions of RR No. 11-2018 Digest | Full Text |
June 5, 2018 |
| RMO No. 27-2018 | Revises the Non-Disclosure Agreement Form of the BIR Digest | Full Text | Annex A |
June 6, 2018 |
| RMO No. 28-2018 | Creates and modifies the Alphanumeric Tax Codes (ATCs) for Individual Income Tax under RA No. 10963 (TRAIN Act) Digest | Full Text |
July 3, 2018 |
| RMO No. 29-2018 | Creates ATCs for selected Excise Taxes under RA No. 10963 (TRAIN Act) Digest | Full Text |
July 3, 2018 |
| RMO No. 30-2018 | Prescribes the policy regarding the processing of claims for refund of Capital Gains Tax or Creditable Withholding Tax Digest | Full Text |
July 10, 2018 |
| RMO No. 31-2018 | Creates the Alphanumeric Tax Code for Petroleum Products under RA No. 10963 (TRAIN Act) Digest | Full Text |
July 10, 2018 |
| RMO No. 32-2018 | Prescribes the audit/investigation of individual and non-individual taxpayers by the Regional Assessment Divisions Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex E |
July 11, 2018 |
| RMO No. 33-2018 | Consolidates, clarifies and reiterates the existing policies and procedures in the issuance of the Authority to Cancel Assessment (ATCA) Digest | Full Text | Annex A | Annex B | Annex C |
July 12, 2018 |
| RMO No. 34-2018 | Amends the provision of RMO No. 32-2018 regarding the thresholds and prescribes additional policies and procedures for the issuance of Electronic Letters of Authority (eLAs) for office audit Digest | Full Text |
July 27, 2018 |
| RMO No. 35-2018 | Amends RMO No. 15-2003 on the Standard Checklist of Documentary Requirements and Section III.8.8.4 of RMO No. 69-2010 on the issuance of manual serially-numbered Memorandum of Assignment to all One-Time Transactions (ONETT) cases Digest | Full Text | Annex A | Annex B1 | Annex B2 | Annex B3 | Annex B4 | Annex B5 |
August 8, 2018 |
| RMO No. 36-2018 | Amends pertinent provisions of RMO No. 36-2013 relative to the Strategic Recruitment and Selection Process Digest | Full Text | Annex A | Annex B |
August 14, 2018 |
| RMO No. 37-2018 | Amends RMO No. 26-2013 relative to the BIR Strategic Performance Management System Digest | Full Text | Annex A |
August 22, 2018 |
| RMO No. 38-2018 | Creates, modifies and drops the Alphanumeric Tax Codes (ATCs) of selected revenue source under RA No. 10963 (TRAIN Law) Digest | Full Text |
August 29, 2018 |
| RMO No. 39-2018 | Amends RMO No. 25-2018 relative to the composition of the Regional Inspection Committee Digest | Full Text |
September 3, 2018 |
| RMO No. 40-2018 | Amends pertinent provisons of RMO No. 24-2017 relative to 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 |
September 3, 2018 |
| RMO No. 41-2018 | Modifies the Alphanumeric Tax Code (ATC) for Petroleum Products under RA No. 10963 (TRAIN Act) Digest | Full Text |
September 5, 2018 |
| RMO No. 42-2018 | Amends certain portion of RMO No. 29-2014 relative to the prescribed uniform format and procedures for the issuance of Certifications on the Existence of Outstanding Tax Liabilities of Taxpayers Digest | Full Text |
September 12, 2018 |
| RMO No. 43-2018 | Prescribes the guidelines and procedures in the filing and submission of Statement of Assets, Liabilities and Net Worth (SALN) and the establishment of Review and Compliance Committee (RCC) per office and Overall RCC of the BIR Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex E | Annex F | Annex G | Annex H |
September 28, 2018 |
| RMO No. 44-2018 | Amends the guidelines and procedures in the acceptance of delivered goods and services in the BIR Digest | Full Text |
October 2, 2018 |
| RMO No. 45-2018 | Prescribes the guidelines in the preparation and submission by concerned BIR offices of Freedom of Information Reports Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex E | Annex F | Annex G |
October 2, 2018 |
| RMO No. 46-2018 | Prescribes the procedures in the decentralized processing and issuance of Tax Clearance for Bidding Purposes required under RA No. 9184 and EO No. 398 Digest | Full Text | Annex A | Annex B | Annex C | Annex C.1 | Annex C.2 | Annex D | Annex D.1 | Annex D.2 | Annex E | Annex E.1 | Annex F | Annex G | Annex H | Annex I | Annex J | Annex K | Annex L | Annex M |
October 11, 2018 |
| RMO No. 47-2018 | Terminates the preparation and submission of the Monthly Report on Registration and Remittance of Withholding Taxes (BIR Form No. W7) and Accomplishment Report on Pre-Audited Withholding Tax Returns (BIR Form No. W8) Digest | Full Text |
October 26, 2018 |
| RMO No. 48-2018 | Prescribes additional cases to be covered by Tax Verification Notice Digest | Full Text |
November 5, 2018 |
| RMO No. 49-2018 | Authorizes Revenue Collection Officers to accept tax payments pertaining to ONETT of taxpayers availing the Fast Lane Digest | Full Text |
November 13, 2018 |
| RMO No. 50-2018 | Amends Annex C and Annex F of RMO No. 45-2018 relative to the Submission of FOI Reports Digest | Full Text | Annex C | Annex F |
November 14, 2018 |
| RMO No. 51-2018 | Amends portion of Annex A of RMO No. 12-2018 prescribing the CY 2018 Operational Key Performance Indicators Digest | Full Text | Annex A |
November 22, 2018 |
| RMO No. 52-2018 | Prescribes the guidelines and procedures in the preparation and submission of Accomplishments Reports in compliance with the FY 2018 Performance-Based Bonus (PBB) requirements Digest | Full Text |
November 28, 2018 |
| RMO No. 53-2018 | Revises BIR Form No. 0044 (Request for System Access/Access Revocation) Digest | Full Text | Annex A |
December 4, 2018 |
| RMO No. 54-2018 | Prescribes the Operations Manual for Cannot Be Located Taxpayer System Digest | Full Text | Annex Table of Contents | Annex A |
December 10, 2018 |
| RMO No. 55-2018 | Prescribes the implementation of the BIR Webmail Digest | Full Text | Annex A | Annex B | Annex C |
December 21, 2018 |
| RMO No. 56-2018 | Amends further Section IV.C.4 of RMO No. 22-2016, as amended by RMO No. 21-2018, on the availment of fast lane transaction Digest | Full Text |
December 28, 2018 |
