No. of Issuance

Subject Matter

Date of Issue

RMO No. 1-2020
Promulgates the Data Privacy Manual of the BIR
Digest | Full Text | Annex A
 January 15, 2020
RMO No. 2-2020 Allocates the CY 2020 BIR collection goal by implementing office
Digest | Full Text | Annexes		 January 16, 2020
RMO No. 3-2020 Amends Annex A of RMO No. 52-2019 relative to the Agency Performance Indicators and Targets for CYs 2019-2023
Digest | Full Text | Annex A		 January 21, 2020
RMO No. 4-2020 Prescribes the guidelines in the handling of formal charges and regional decisions by the Legal Division
Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex E | Annex F | Annex G 		 January 24, 2020
RMO No. 5-2020 Prescribes the Operational Key Performance Indicators (KPIs) for CY 2020
Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex E		 February 5, 2020
RMO No. 6-2020 Modifies the Alphanumeric Tax Code for Value-Added Tax pursuant to Revenue Regulations No. 10-2004 (re-imposing the Gross Receipts Tax on other non-bank financial intermediaries beginning January 1, 2004 which include pawnshops)
Digest | Full Text		 February 6, 2020
RMO No. 7-2020 Prescribes the policies and guidelines in the audit/investigation of cooperatives 
Digest | Full Text | Annex A | Annex B		 February 18, 2020
RMO No. 8-2020 Amends RMO No. 29-2006 on the implementing guidelines and procedures in the conduct of exit survey for revenue officials and employees who are to be separated from the service and the inclusion of exit interview
Digest | Full Text | Memo | Annex A | Annex B | Annex C		 February 26, 2020
RMO No. 9-2020 Prescribes the guidelines in the preparation of the BIR Weekender Briefs
Digest | Full Text		 March 3, 2020
RMO No. 10-2020 Prescribes the policies and guidelines relative to the ATRIG requirements of all goods imported under Section 4, Paragraph (o) of " Bayanihan to Heal as One Act"
Digest | Full Text		 March 30, 2020
RMO No. 11-2020 Amends certain provisions of RMO No. 28-2017 re: guidelines and procedures in the implementation of RA No. 9505 (Personal Equity and Retirement Account [PERA] Act of 2008)
Digest | Full Text		 April 20, 2020
RMO No. 12-2020 Amends the allocation of the CY 2020 BIR Collection Goal by Implementing Office
Digest | Full Text | Annex		 April 27, 2020
RMO No. 13-2020 Amends RMO No. 1-2019 relative to the guidelines and procedures in the conduct of the Annual search for the BIR's Best Employee for Service Excellence and Public Trust (BIR's BEST)
Digest | Full Text		 May 26, 2020
RMO No. 14-2020 Prescribes the guidelines for the implementation of Occupational Safety and Health Standards for the Public Sector in the BIR
Digest | Full Text		 May 28, 2020
RMO No. 15-2020 Prescribes the updated procedures in the acceptance of property donations to the BIR pursuant to RDAO No. 4-2010, as amended by RDAO NO. 4-2019
Digest | Full Text		 June 3, 2020
RMO No. 16-2020 Amends RMO No. 12-2020 relative to the allocation of the CY 2020 BIR Collection Goal by Implementing Office
Digest | Full Text | Annex		 June 16, 2020
RMO No. 17-2020 Amends Annex A of RMO No. 5-2020 prescribing the BIR Operational Key Performance Indicators for CY 2020
Digest | Full Text | Annex A		 July 3, 2020
RMO No. 18-2020 Prescribes the revised policies and procedures in all official learning and development programs from external learning institutions
Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex E | Annex F | Annex G | Annex H		 July 3, 2020
RMO No. 19-2020 Consolidates the policies and procedures governing the grant of Study Leave for BIR personnel
Digest | Full Text | Annexes		 July 7, 2020
RMO No. 20-2020 Creates and modifies the Alphanumeric Tax Code (ATC) for Excise Tax on Tobacco Products, Heated Tobacco Products and Vapor Products pursuant to the implementation of Republic Act Nos. 11346, 11467 and 10351
Digest | Full Text 		July 8, 2020
RMO No. 21-2020 Prescribes the policies, guidelines and procedures for the inspection or supervision of the destruction/disposal and determination of deductible expense pertaining to inventory of goods/assets which have been declared as waste or obsolete
Digest | Full Text | Annex A | Annex B | Annex C | Annex C1 |Annex D | Annex E | Annex E1 | Sworn Declaration of Asset Disposal		 July 10, 2020
RMO No. 22-2020 Prescribes the policies, guidelines and procedures in the handling/resolution of complaints received through the 8888 Citizens' Complaints Center, Presidential Complaint Center, BIR eComplaint System, Contact Center ng Bayan, Anti-Red Tape Authority and other Feedback Mechanisms
Digest | Full Text | Annex A | Annex B | Annex C 		 July 14, 2020
RMO No. 23-2020 Clarifies the issuance of Authority to Release Imported Goods for VAT Exemption on sale and importation of prescription drugs and medicines pursuant to Section 1 of RA No. 11467, further amending Section 109 (AA) of the NIRC of 1997, as amended, and as implemented in Revenue Regulations No. 18-2020
Digest | Full Text		 July 15, 2020
RMO No. 24-2020 Prescribes the guidelines in the reporting of accomplishments and evaluation of performance of Revenue District Offices relative to the Taxpayer Awareness Program 
Digest | Full Text | Annexes 		 July 22, 2020
RMO No. 25-2020 Amends certain provisions of RMO No. 23-2020 relative to the offices that will process and issue the Authority to Release Imported Goods (ATRIG) for VAT Exemption on the importation of prescription drugs and medicines pursuant to RR No. 18-2020
Digest | Full Text		 July 29, 2020
RMO No. 26-2020 Prescribes the use of the revised Exchange of Information Manual, amending for this purpose Revenue Memorandum Order Nos. 2-2013 and 3-2013
Digest | Full Text		 August 11, 2020
RMO No. 27-2020 Prescribes the BIR Digital Transformation Roadmap for 2020-2030
Digest | Full Text		 August 13, 2020
RMO No. 28-2020 Prescribes the updated policies and procedures for the granting and revocation of system access
Digest | Full Text		 August 17, 2020
RMO No. 29-2020 Prescribes the guidelines and procedures in the conduct of Pre-Repair Inspection and Inspection and Acceptance of Delivered Goods and Services, Infrastructure Projects and Consulting Services in the BIR
Digest | Full Text		 September 7, 2020
RMO No. 30-2020 Amends RMO No. 16-2020 relative to the allocation of the CY 2020 BIR Collection Goal by Implementing Office
Digest | Full Text | Annexes		 September 22, 2020
RMO No. 31-2020 Amends RMO No. 24-2020 relative to the frequency of reporting of accomplishments on the Taxpayer Awareness Program by the RDOs
Digest | Full Text | Annexes		 September 25, 2020
RMO No. 32-2020 Creates and modifies the Alphanumeric Tax Code (ATC) for Excise Tax in BIR Form No. 2200-AN (Excise Tax Return for Automobiles and Non-Essential Goods) pursuant to the implementation of RA No. 10963 (TRAIN Law)
Digest | Full Text		 October 6, 2020
RMO No. 33-2020 Creates and modifies the Alphanumeric Tax Code (ATC) for Fuel Marking Fee pursuant to the implementation of RA No. 10963 (TRAIN Law)
Digest | Full Text		 October 6, 2020
RMO No. 34-2020 Creates the Alphanumeric Tax Code (ATC) for Voluntary Assessment and Payment Program pursuant to the implementation of Revenue Regulations No. 21-2020 (Voluntary Assessment and Payment Program for Taxable Year 2018 Under Certain Conditions)
Digest | Full Text 		 October 6, 2020
RMO No. 35-2020 Prescribes the policies, guidelines and procedures in providing Regional Technical Support
Digest | Full Text | Annex A | Annex B		 October 13, 2020
RMO No. 36-2020 Provides guidelines and procedures in the refund of erroneously paid VAT on imported drugs prescribed for Diabetes, High Cholesterol and Hypertension, as implemented under Revenue Regulations No. 18-2020
Digest | Full Text | Annex A1 | Annex A2 | Annex B | Annex C | Annex D		 October 15, 2020
RMO No. 37-2020 Modifies the Alphanumeric Tax Code (ATC) in BIR Form No. 2200-M (Excise Tax Return for Mineral Products) in connection with the implementation of RA No. 10963 (TRAIN Law)
Digest | Full Text 		 October 15, 2020
RMO No. 38-2020 Revises the prescribed format of the Report on Specific Reasons for Increase (Decrease) in Collection Performance by Taxpayer, by Industry and by Tax Type (BIR Form No. 1771B) and Summary of Reasons for Drastic Changes in Collection and Impact on Collection Goal by Industry and Tax Type (BIR Form No. 1771C) of the "Reports on Drastic Changes in Collection Performance"
Digest | Full Text | Annexes A-D		 October 16, 2020
RMO No. 39-2020 Prescribes the policies, guidelines and procedures in the processing of applications for Voluntary Assessment and Payment Program (VAPP) pursuant to Revenue Regulations No. 21-2020
Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex E | Annex F		 October 26, 2020
RMO No. 40-2020 Prescribes the revised guidelines and procedures in the processing and issuance of clearances in the National Office and Regional/District Offices
Digest | Full Text | Annex A-F | Annex G | Annex H | Annex I | Annex J		 November 23, 2020
RMO No. 41-2020 Clarifies the policies and procedures governing the processing of claims for Value-Added Tax (VAT) refund of Resident Foreign Missions, their qualified personnel and the personnel's dependents, amending RMO No. 10-2019 and other pertinent revenue issuances
Digest | Full Text 		 December 1, 2020
RMO No. 42-2020
Prescribes the guidelines in the submission of the Monthly Report on Issuance/Denial of Tax Exemption of Cooperatives and Non-Stock, Non-Profit Associations/Organizations
Digest | Full Text | Annex A | Annex B | Annex C
 December 1, 2020
RMO No. 43-2020 Streamlines the process of issuing Tax Residency Certificates (TRCs), amending RMO No. 51-2019
Digest | Full Text		 December 1, 2020
RMO No. 44-2020 Amends the provisions of RMO No. 15-2019 on the establishment of standard taxpayer feedback system
Digest | Full Text | Annex A | Annex B | Annex C-H		 December 9, 2020
RMO No. 45-2020 Amends RMO No. 30-2020, which prescribed the Allocation of the CY 2020 BIR Collection Goal by Implementing Office
Digest | Full Text | Annexes		 December 21, 2020
RMO No. 46-2020 Prescribes the guidelines and procedures for the availment of the reduced rate of 15% on intercompany dividends paid by a domestic corporation to a non-resident foreign corporation pursuant to Section 28 (B)(5)(b) of the NIRC of 1997, as amended
Digest | Full Text 		 December 23, 2020
RMO No. 47-2020
Consolidates and updates the guidelines and procedures on the processing of claims for Value-Added Tax Credit/Refund, except those under the authority and jurisdiction of the Legal Group
Digest | Full Text | Annex A.1|Annex A.1.1|Annex A.1.2-Annex A.1.8|Annex.2|Annex.3| Annex B| Annex C.1| Annex C.2| Annex C.3|Annex D| Annex E|Annex F|Annex G.1|Annex G.2|Annex G.3| Annex H| Annex I.1| Annex I.2| Annex J.1-J.3|Annexes K-N
 December 23, 2020
RMO No. 48-2020 Prescribes the guidelines on the reporting compliance for the grant of the FY 2020 Performance-Based Bonus
Digest | Full Text		 December 23, 2020