No. of Issuance |
Subject Matter |
Date of Issue |
RMO No. 1-2020 |
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 | 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 |