No. of Issuance

Subject Matter

Date of Issue

RMO No. 1-2019

Prescribes the policies and procedures in the annual search for the BIR's Best Employee for Service Excellence and Public Trust (BIR's BEST)
Digest | Full Text | Annex A | Annex B

 January 3, 2019

RMO No. 2-2019 Declares the TIN Card (BIR Form 1931) as accountable form
Digest | Full Text | Annex A
January 3, 2019
RMO No. 3-2019 Creates and drops the Alphanumeric Tax Code on Microfinance Non-Government Organization and Documentary Stamp Tax in BIR Form 2000-OT under RA No. 10963 (TRAIN Act)
Digest | Full Text
January 15, 2019
RMO No. 4-2019 Creates the Alphanumeric Tax Code for selected Excise Taxes on exports paid through Payment Form (BIR Form No. 0605)
Digest | Full Text
January 15, 2019
RMO No. 5-2019 Modifies the Alphanumeric Tax Code for Compensation Income under RA No. 10963 (TRAIN Act) and for Withholding Taxes
Digest | Full Text
January 15, 2019
RMO No. 6-2019 Prescribes the policies, guidelines and procedures in the re-accreditation of printers of principal/supplementary receipts/invoices
Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex E | Annex F
January 15, 2019
RMO No. 7-2019 Updates the BIR Operational Key Performance Indicators for CY 2019
Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex E
February 1, 2019
RMO No. 8-2019 Prescribes the policies, guidelines and procedures in the Certification of Electronic Tax Return Filing and/or Payment Solutions
Digest | Full Text | Annexes
February 8, 2019
RMO No. 9-2019 Allocates the CY 2019 BIR collection goal by implementing office
Digest | Full Text | Annexes
February 11, 2019
RMO No. 10-2019 Grants Value-Added Tax privileges to resident foreign missions, their qualified personnel and the dependents of the latter
Digest | Full Text
February 12, 2019
RMO No. 11-2019 Provides the Gender and Development (GAD) Vision, Mission, Strategic Decisions and 5-Year GAD Agenda
Digest | Full Text 
February 28, 2019
RMO No. 12-2019 Prescribes the policies, guidelines and procedures in relation to Decisions on Administrative Cases signed and approved by the Regional Director under RAO No. 4-2017
Digest | Full Text
March 1, 2019
RMO No. 13-2019 Amends RMO No. 3-2009 on the Composition of the National Office Review Board
Digest | Full Text
March 14, 2019
RMO No. 14-2019 Establishes the BIR Merit Promotion Plan
Digest | Full Text | CSC LetterAnnex A | Annex B | Annex C | Annex D | Annex E | Annex F | Annex G | Annex H | Annex I | Annex J | Annex K
March 20, 2019
RMO No. 15-2019 Amends RMO No. 61-2016 on the establishment of standard Taxpayer Feedback System
Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex E | Annex F | Annex G | Annex H | Annex I | Annex J
April 4, 2019
RMO No. 16-2019 Modifies the Alphanumeric Tax Code for Withholding Taxes in BIR Form No. 1601-EQ pursuant to RR No. 1-2019
Digest | Full Text
April 11, 2019
RMO No. 17-2019 Amends RMO No. 33-2001 in the granting of regular access to users of BIR-Integrated Tax System (ITS)
Digest | Full Text
April 16, 2019
RMO No. 18-2019 Amends RMO No. 9-2019 on the allocation of the CY 2019 BIR collection goal by implementing office
Digest | Full Text | Tables 2-5F
April 26, 2019
RMO No. 19-2019 Creates the Alphanumeric Tax Code for Tax Amnesty on Estate and Delinquencies pursuant to the implementation of Republic Act No. 11213 ( Tax Amnesty Act)
Digest | Full Text
April 29, 2019
RMO No. 20-2019 Modifies the Alphanumeric Tax Code for Business Income and Income from Profession in BIR Form Nos. 1701/1701A/1701Q pursuant to the implementation of RA No. 10963 (TRAIN Act)
Digest | Full Text 
April 30, 2019
RMO No. 21-2019 Prescribes the BIR Strategic Plan 2019-2023
Digest | Full Text | Annex A-SO1 | Annex A-SO2 | Annex A-SO3 | Annex A-SO4 | Annex A-SO5 | Annex A-SO6 | Annex A-SO7
May 2, 2019
RMO No. 22-2019 Modifies the Alphanumeric Tax Code for Percentage Taxes in BIR Form Nos. 2551M/2551Q pursuant to the implementation of RA No. 10963 (TRAIN Act)
Digest | Full Text
May 3, 2019
RMO No. 23-2019

Prescribes the policies, guidelines and procedures in the processing of applications for Tax Amnesty on Delinquencies pursuant to RA No. 11213 (Tax Amnesty Act)
Digest | Full Text | Annex A | Annex B | Annex C | Annex D-E

May 9, 2019
RMO No. 24-2019 Prescribes the policies and procedures on the preparation and submission of the Monthly and Quarterly Accomplishments of the Performance Indicators under the Program Expenditure Classification (PREXC)
Digest | Full Text | Annex A | Annex B
May 15, 2019
RMO No. 25-2019 Prescribes the policies and procedures to implement the ninety (90)-day period to process and grant claims for Value-Added Tax (VAT) Refund/Credit pursuant to Section 112 of the Tax Code
Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex E
May 16, 2019
RMO No. 26-2019 Prescribes the policies, guidelines and procedures in the preparation and submission of Progress Report for the Programs and Activities in the BIR Strategic Plan 2019-2023
Digest | Full Text | Annex A | Annex B
May 24, 2019
RMO No. 27-2019 Standardizes the reports generated by the Revenue Data Center
Digest | Full Text | Annex AREG | Annex ACBR | Annex ARPS
May 29, 2019
RMO No. 28-2019 Prescribes the policies and guidelines on the registration requirements of foreign nationals
Digest | Full Text 
May 31, 2019
RMO No. 29-2019 Amends RMO No. 18-2019 on the allocation of the CY 2019 BIR collection goal by implementing office
Digest | Full Text | Tables 2-5F
June 6, 2019
RMO No. 30-2019 Revises the office codes for the Revenue Regions, its Divisions and Revenue District Offices including LTD - Davao City under the Large Taxpayer Service (LTS)
Digest | Full Text 
June 11, 2019
RMO No. 31-2019 Revises the policies, guidelines and procedures in the establishment/revision of Schedule of Zonal Values of Real Properties within the jurisdiction of Revenue District Offices and for other purposes in relation to Sec. 6E of RA No. 10963 (TRAIN Law)
Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex E
June 19, 2019
RMO No. 32-2019 Amends further certain provisions of Revenue Memorandum Order (RMO) No. 32-2018, as amended by RMO No. 34-2018
Digest | Full Text
June 26, 2019
RMO No. 33-2019 Prescribes the policies, guidelines and procedures in the processing and monitoring of Estate Tax Amnesty availment pursuant to RA No. 11213 (Tax Amnesty Act) and issuance of the corresponding Electronic Certificates Authorizing Registration (eCARs)
Digest | Full Text | Annex A and B | Annex C
 June 27, 2019
RMO No. 34-2019 Amends RMO No. 29-2019 on the allocation of the CY 2019 BIR collection goal
Digest | Full Text | Annexes A-H
June 28, 2019

RMO No. 35-2019 Revises certain policies in the enforcement of civil remedies for the collection of Accounts Receivable/Delinquent Accounts (AR/DAs)
Digest | Full Text | Annex A | Annex B
July 18, 2019
RMO No. 36-2019 Modifies the Alphanumeric Tax Code for Percentage Taxes under Republic Act No. 10001 entitled "An Act Reducing Taxes on Life Insurance Policies, Amending for this Purpose sections 123 and 183 of the NIRC 1997, as Amended"
Digest | Full Text
July 18, 2019
RMO No. 37-2019 Amends the policies, guidelines and procedures on the registration of employees earning purely compensation income, transfer of registration of employees, update of registration of information and issuance of TIN card
Digest | Full Text
July 23,2019
RMO No. 38-2019 Clarifies the Tax Exemption of Non-Stock, Non-Profit Corporations under Section 30 of the National Internal Revenue Code of 1997, as Amended
Digest | Full Text | Annex A | Annex B
July 24, 2019
RMO No. 39-2019 Prescribes the Agency Performance Indicators and Targets for CY 2019-2023
Digest | Full Text | Annex A
July 26, 2019
RMO No. 40-2019 Prescribes the procedures for the proper service of Assessment Notices in accordance with the provisions of Section 3.1.6 of Revenue Regulations No. 18-2013
Digest | Full Text | Annex A | Annex B
July 30, 2019
RMO No. 41-2019 Prescribes the required documents in the processing of the request for the lifting of the Warrant of Garnishment, Notice of Tax Lien, Notice of Levy and Notice of Encumbrance
Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex E | Annex F
July 31, 2019
RMO No. 42-2019 Prescribes the policies, guidelines and procedures in the Accomplishment Reporting on BIR Priority Programs and Other Major Programs and Projects
Digest | Full Text | Annex A
August 6, 2019
RMO No. 43-2019 Amends a portion of RMO No. 7-2019
Digest | Full Text
August 6, 2019
RMO No. 44-2019 Prescribes the policies, guidelines and procedures on the transmittal of BIR Records/Dockets to the Litigation, Prosecution, Appellate and Legal Divisions of Revenue Regions
Digest | Full Text
August 7, 2019
RMO No. 45-2019 Amends the term Accounts Receivable/Delinquent Accounts (AR/DAs) to be reported in the Financial Statements
Digest | Full Text
August 7, 2019
RMO No. 46-2019 Further amends the procedures, policies and guidelines in the preparation of "Reports on Drastic Changes in Collection Performance (BIR Form Nos. 1771A to 1771C) and the Revision of the Format Thereof"
Digest | Full Text | Annexes A-D
August 8, 2019