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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. 1-2023
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January 5, 2023
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RMO No. 2-2023
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Prescribes the CY 2023 Operational Key Performance Indicators for the Revenue Regions, Large Taxpayers Service and Revenue District Offices
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January 10, 2023
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RMO No. 3-2023
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Implements the regular updating of content of the Interactive BIR Citizen's Charter
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January 16, 2023
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RMO No. 4-2023
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Amends RMO No. 14-2015 relative to the new composition of the Committee to Supervise the Printing of Specialized Accountable Forms in the National Office
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January 27, 2023
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RMO No. 5-2023
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Prescribes the guidelines and procedures on the implementation of revised customer satisfaction survey for frontline services under Client Support Service as one of the BIR's Feedback Mechanism
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January 30, 2023
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RMO No. 6-2023
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Prescribes Updated and Consolidated Policies, Guidelines and Procedures for BIR Audit Program
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February 9, 2023
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RMO No. 7-2023
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Prescribes the policies, guidelines and procedures in the processing and monitoring of One- Time Transactions (ONETT) and issuance of Electronic Certificate Authorizing Registration thru the eONETT System
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February 23, 2023
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RMO No. 8-2023
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Amends certain provisions of RMO No. 6-2023, prescribing the updated and consolidated policies, guidelines and procedures for BIR Audit Program
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March 20, 2023
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RMO No. 9-2023
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Prescribes the policies, guidelines and procedures on Enterprise Risk Management (ERM) in the BIR
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March 20, 2023
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RMO No. 10-2023
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Prescribes the supplemental guidelines on the application for Electronic Authority to Release Imported Goods (eATRIG) by importers of sweetened beverages through the Philippine National Single Window (NSW) System in relation to RMO No. 14-2014
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March 21, 2023
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RMO No. 11-2023
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Amends RMO No. 1-2019 dated November 9, 2018 relative to the criteria, procedures, and other additional provisions for BIR's BEST Annual Search
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March 21, 2023
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| RMO No. 12-2023 |
Prescribes the Enhanced BIR Strategic Performance Management System
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March 30, 2023 |
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No. of Issuance
|
Subject Matter
|
Date of Issue
|
|
|
|
|
No. of Issuance
|
Subject Matter
|
Date of Issue
|
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RMC No. 1-2023
|
Announces the availability of the Interactive BIR Citizen’s Charter
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January 3, 2023
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RMC No. 2-2023
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Publishes the Updated List of FOI Receiving Officers
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January 6, 2023
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RMC No. 3-2023
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Prescribes the policies and guidelines on the Online Registration of Books of Accounts
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January 10, 2023
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RMC No. 4-2023
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Clarifies the base amount for the imposition of the 20% penalty relative to the early withdrawal of Personal Equity and Retirement Account (PERA) for assets, accounts and sub-accounts classified as unqualified
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January 10, 2023
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RMC No. 5-2023
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Provides transitory provisions for the implementation of the Quarterly filing of VAT Returns starting January 1, 2023 pursuant to Section 114(A) of the Tax Code of 1997, as amended by RA No. 10963 (TRAIN Law)
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January 13, 2023
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RMC No. 6-2023
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Circularizes the National Privacy Commission Advisory Opinions upholding the authority of the BIR, in its tax enforcement, assessment and collection functions, to obtain personal and sensitive information from any person pursuant to Section 4 (e) of RA No. 10173 (Data Privacy Act of 2012), in relation to Section 5 (B) of the 1997 Tax Code, as amended
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January 17, 2023
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RMC No. 7-2023
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Clarifies the Return Processing System (RPS) Assessment being issued by the BIR
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January 17, 2023
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RMC No. 8-2023
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Circularizes the revised provision on the submission of Inventory List and other reporting requirements pursuant to Revenue Memorandum Circular No. 57-2015
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January 20, 2023
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RMC No. 9-2023
|
Announces the availability of revised BIR Form Nos. 1606 and 1706 version January 2018
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January 26, 2023
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RMC No. 10-2023
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Encourages the use of the Electronic One-Time Transaction (eONETT) System by sellers habitually engaged in the sale of real properties
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January 26, 2023
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RMC No. 11-2023
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Enjoins all BIR officials and employees to participate in the celebration of the BIR Data Privacy Month
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January 27, 2023
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RMC No. 12-2023
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Announces the availability of online application for registration information updates and other online facilities for registration-related transactions through Online Registration and Update System (ORUS)
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January 27, 2023
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RMC No. 13-2023
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Circularizes GSIS Policy and Procedural Guidelines No. 317-17, titled "Prescriptive Period for Social Insurance Benefits"
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January 31, 2023
|
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RMC No. 14-2023
|
Notifies the loss of six (6) sets of unused/unissued BIR Form No. 0535 – Taxpayer Information Sheet (TIS)
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February 1, 2023
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RMC No. 15-2023
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Publishes the full text of Memorandum Circular No. 2023-001 by the Board of Investments (BOI)
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February 3, 2023
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RMC No. 16-2023
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Notifies the loss of several sets of unused/unissued accountable forms
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February 6, 2023
|
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RMC No. 17-2023
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Publishes the full text of FIRB Advisory No. 002-2023 – Templates for the Certificate of Entitlement to Tax Incentives (CETI)
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February 6, 2023
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RMC No. 18-2023
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Publishes the full text of FIRB Administrative Order No. 001-2023 prescribing the supplemental guidelines to operationalize FIRB Resolution No. 026-22, as further extended by FIRB Resolution No. 033-22
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February 6, 2023
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RMC No. 19-2023
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Publishes the January 4, 2023 letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 10963 (TRAIN Law) and RA No. 11534 (CREATE Act)
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February 6, 2023
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RMC No. 20-2023
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Clarifies the provision of Section 5 of RMC No. 063-22 pertaining to the application of the three (3) primary taxable bases in applying the excise tax rates for automobiles
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February 8, 2023
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RMC No. 21-2023
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Clarifies Section 5 of RR No. 18-2021 on the posting of export bond prior to removal of tobacco products, heated tobacco products and vapor products for export from place of manufacture
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February 16, 2023
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RMC No. 22-2023
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Circularizes the DOF memorandum relative to revised travel guidelines
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February 16, 2023
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RMC No. 23-2023
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Amends RMC No. 48-2018 on the classification and processing time of One-Time Transactions
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February 17, 2023
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RMC No. 24-2023
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Further clarifies the qualifications of Ecozone Logistics Service Enterprise (ELSE) to the incentives of VAT-Zero Rate on local purchases of goods and services exclusively and directly used in the registered project or activity
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February 17, 2023
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RMC No. 25-2023
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Circularizes Republic Act No. 11314, titled “An Act Institutionalizing the Grant of Student Fare Discount Privileges on Public Transportation and for Other Purposes”
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February 20, 2023
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RMC No. 26-2023
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Circularizes the Updated List of Accredited Microfinance Non-Government Organizations (NGOs) as of January 2023
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February 27, 2023
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RMC No. 27-2023
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Notifies the loss of the duplicate copy of unused/unissued BIR Form No. 2313-R — Electronic Certificate Authorizing Registration for Transactions Involving Transfer of Real Properties
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March 1, 2023
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RMC No. 28-2023
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Circularizes Republic Act No. 11898 (Extended Producer Responsibility Act of 2022) and its Implementing Rules and Regulations
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March 3, 2023
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| RMC No. 29-2023 | Clarifies the effect of publication of the list of taxpayers determined as Cannot Be Located (CBL) pursuant to existing guidelines Digest | Full Text |
March 10, 2023 |
| RMC No. 30-2023 | Reiterates the basis of the Total Landed Value of imported automobiles as defined under RR No. 25-2003 in the processing of applications for Electronic Authority to Release Imported Goods (eATRIG) by importers of automobiles Digest | Full Text |
March 15, 2023 |
| RMC No. 31-2023 | Further clarifies imported goods that will no longer require the issuance of "Authority to Release Imported Goods" by the Bureau of Internal Revenue prior to release by the Bureau of Customs Digest | Full Text |
March 16, 2023 |
| RMC No. 32-2023 | Prescribes the guidelines in the filing of Annual Income Tax Returns for Calendar Year 2022 as well as payment of taxes due thereon until April 17, 2023 Digest | Full Text |
March 16, 2023 |
| RMC No. 33-2023 | Clarifies the issuance and enforcement of Subpoena Duces Tecum Digest | Full Text |
March 17, 2023 |
| RMC No. 34-2023 | Publishes the full text of the Data Sharing Agreement between the BIR and the Securities and Exchange Commission Digest | Full Text | Data Sharing Agreement |
March 17, 2023 |
| RMC No. 35-2023 | Clarifies the application of the Eighteen (18)-Month Transitory Period in RA No. 11900, as reiterated in its Implementing Rules and Regulations and RR No. 14-2022 Digest | Full Text |
March 20, 2023 |
| RMC No. 36-2023 | Announces the availability of other registration-related online transactions, functions and features in the BIR Online Registration and Update System (ORUS) Digest | Full Text |
March 20, 2023 |
| RMC No. 37-2023 | Circularizes CSC Memorandum Circular No. 1, s. 2023 on the 2023 Search for Outstanding Government Workers Digest | Full Text | CSC MC No. 1, s. 2023 | CSC Resolution No. 2100501 | HAP Form No. 1 | HAP Form No. 2 |
March 21, 2023 |
| RMC No. 38-2023 | Publishes CY 2023 BIR Priority Programs and Projects Digest | Full Text | Annex A |
March 23, 2023 |
| RMC No. 39-2023 | Notifies the loss of one (1) set of unused/unissued BIR Form No. 2524 — Revenue Official Receipt (ROR) Digest | Full Text |
March 23, 2023 |
| RMC No. 40-2023 | Announces the availability of the Offline electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version7.9.4 Digest | Full Text |
March 29, 2023 |
| RMC No. 41-2023 | Announces the availability of information materials in relation to filing and payment of tax returns and step-by-step guide in filing BIR Forms 1701, 1701A, and 1702-RT Digest | Full Text |
March 29, 2023 |
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No. of Issuance
|
Subject Matter
|
Date of Issue
|
| RDAO No. 1-2023 |
Delegates the authority to sign the Certificate of Acceptance and Custody for Deliverables under Job Order No. O-1-2022-10-057
|
January 16, 2023
|
| RDAO No. 2-2023 |
Delegates to Technical Assistant of Office of the Commissioner the authority to sign the Certificate of Acceptance and Custody for Deliverables under Job Order No. O-1-2022-10-062
|
January 16, 2023 |
| RDAO No. 3-2023 |
Delegates the authority to sign documents and correspondences from divisions under the Internal Affairs Service
|
March 20, 2023 |
| RDAO No. 4-2023 |
Delegates to the OIC-Assistant Regional Director of RR No. 7A – Quezon City the authority to sign several documents specified in the order in view of the approved leave of absence of RR 7A’s Regional Director
|
March 22, 2023 |
| RDAO No. 5-2023 |
Delegates to the Assistant Regional Director of RR No. 8B - South NCR the authority to sign several documents specified in the Order in view of of the approved leave of absence of RR 8B's Regional Director
|
March 24, 2023 |
