No. of Issuance
Subject Matter
Date of Issue
RMO No. 1-2018
Creates the Alphanumeric Tax Codes (ATCs) for sweetened beverages
Digest | Full Text
January 8, 2018 
RMO No. 2-2018
Prescribes the guidelines and procedures in implementing RA No. 10693 (Microfinance NGOs Act)
January 10, 2018
RMO No. 3-2018
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
January 16, 2018
RMO No. 4-2018
Prescribes the policies and guidelines on the use of a new BIR Service Desk (Centerpoint) System
January 16, 2018
RMO No. 5-2018
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
January 17, 2018
RMO No. 6-2018
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 
January 18, 2018
RMO No. 7-2018
Directs the submission of Inventory and Status Report of Revalidated/Non-Revalidated Letters of Authority (LAs) and LAs issued after June 30, 2016
January 22, 2018
RMO No. 8-2018

Allocates the CY 2018 BIR collection goal by implementing office
Digest | Full Text | Tables 1-4 and 5A-5F

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
Digest | Full Text | Annex A | Annex A-1 | Annex B | Annex B-1 | Annex C | Annex D | Annex E | Annex F | Annex G | Annex G1 to G-4 | Annex H | Annex I | Annex J | Annex J-1

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 provisions 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 submission by concerned BIR offices of Freedom of Information (FOI) 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