No. of Issuance
Subject Matter
Date of Issue
RMO No. 1-2021
Prescribes the revised Office Audit Threshold for cases to be audited/investigated by the Office Audit Section of the Assesment Divisions in the Regional Offices
Digest | Full Text
January 4, 2021 
RMO No. 2-2021 Streamlines the reportorial requirements of the Collection Service
Digest | Full Text | Annex A | Annex B		 January 5, 2021
RMO No. 3-2021 Prescribes the procedures in the implementation of the Biometrics Time and Attendance System (BTAS) in the National Office, amending RMO No. 26-2012 
Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex E		 January 6, 2021
RMO No. 4-2021 Consolidates the policies and guidelines in the monitoring of attendance and leave management amending RMO No. 28-2008, as amended by RMO No. 21-2011
Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex E | Annex F | Annex G | Annex H | Annex I | Annex J | Annex K | Annex L		 January 6, 2021
RMO No. 5-2021 Amends certain provisions of RMO No. 18-2020 relative to application to participate in virtual learning and development programs
Digest | Full Text		 January 15, 2021
RMO No. 6-2021 Prescribes the revised guidelines on the assignment and re-assignment of Revenue Officers involved in Excise Tax functions to establishments where articles subject to Excise Tax are made or kept based on Republic Act Nos. 10963, 11346 and 11467
Digest  | Full Text		 January 21, 2021
RMO No. 7-2021 Allocates the CY 2021 BIR collection goal by implementing office
Digest | Full Text | Tables 1 to 5F		 February 2, 2021
RMO No. 8-2021 Provides new policies and procedures in the issuance of the Notice of Denial of the Application for Compromise Settlement cases by the concerned Regional Offices as well as the issuance of the Authority to Cancel Assessment and Certificate of Approval for Applications duly approved by the National Evaluation Board
Digest | Full Text		 February 17, 2021
RMO No. 9-2021 Prescribes the simplified guidelines and procedures on the use of Computerized Accounting System (CAS), Computerized Book of Accounts (CBA), and/or its Components, including Electronic Storage System (ESS), Middleware and Other Similar Systems
Digest | Full Text | Annex A | Annex B | Annex C | Annex C1 | Annex D | Annex E | Annex F | Annex G | Annex H | Annex I | Annex J		 February 19, 2021
RMO No. 10-2021 Prescribes the consolidated standard Success Indicators for the Regional Office Divisions
Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex E | Annex F | Annex G		 February 19, 2021
RMO No. 11-2021 Modifies BIR Form No. 0044 (Request for System Access/Access Revocation)
Digest | Full Text | Annex A		 March 3, 2021
RMO No. 12-2021 Announces the conduct of "Sama-sama sa Hamon ng Panahon: Buwis Ko, Para sa Pilipino" music video contest
Digest | Full Text		 March 17, 2021
RMO No. 13-2021 Further amends RMO No. 15-2016 by including additional BIR offices responsible for bank accreditation
Digest | Full Text		 March 31, 2021
RMO NO. 14-2021 Streamlines the procedures and documents for the availment of Treaty Benefits
Digest | Full Text		 March 31, 2021
RMO No. 15-2021 Prescribes the BIR's Mental Health Program
Digest | Full Text | CSC MC No. 4-2020 | IRR RA No. 11036		 April 6, 2021
RMO No. 16-2021 Amends the provisions of RMO No. 44-2020 on the establishment of Standard Taxpayer Feedback System to include online survey
Digest | Full Text		 May 20, 2021
RMO No. 17-2021 Prescribes the guidelines, policies and procedures in the attainment of ISO 9001:2015 Quality Management System (QMS) Certification
Digest | Full Text | Annex A | Annex B		 May 20, 2021
RMO No. 18-2021 Prescribes the BIR Operational Key Performance Indicators (KPIs) for CY 2021
Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex E		 June 2, 2021
RMO No. 19-2021 Amends Annex A of RMO Nos. 31-2014 and 15-2017 relative to the content of the BIR Website and BIR Employees Portal
Digest | Full Text | Annex A		 June 3, 2021
RMO No. 20-2021 Amends RMO No. 31-2020 relative to the giving of points for RDOs' accomplishment on the Taxpayer Awareness Program
Digest | Full Text | Annexes | Sample		 June 17, 2021
RMO No. 21-2021 Amends certain provisions of RMO No. 1-2011 on the implementation of final and executory Decisions in Administrative Cases involving BIR officials/employees
Digest | Full Text		 July 7, 2021
RMO No. 22-2021 Prescribes the revised BIR Form No. 0036 (Update Security & Access Matrix Request Form)
Digest | Full Text		 August 10, 2021
RMO No. 23-2021 Prescribes the guidelines and procedures on Digital/Online learning in the BIR
Digest | Full Text		 August 10, 2021
RMO No. 24-2021 Creates the Alphanumeric Tax Code (ATC) for Excise Taxes on Exports of Sweetened Beverages Products paid through Payment Form - BIR Form No. 0605
Digest | Full Text | Annex A | Annex B 		 August 13, 2021
RMO No. 25-2021 Prescribes the policies, guidelines and procedures in the conduct of Online Pre-Employment Examination
Digest | Full Text | Annexes		 September 3, 2021
RMO No. 26-2021 Prescribes the revised Non-Disclosure Agreement form
Digest | Full Text | Annex A		 September 9, 2021
RMO No. 27-2021 Amends RMO No. 7-2021 by prescribing the revised allocation of the CY 2021 BIR Collection Goal by Implementing Office
Digest | Full Text | Tables 1 to 5F		 October 25, 2021
RMO No. 28-2021 Amends certain provisions of RMO No. 22-2020 relative to the policies, guidelines and procedures in the handling/resolution of concerns/complaints received thru the 8888 Citizen's Complaint Center, Presidential Complaint Center, BIR eComplaint System, Contact Center ng Bayan, Anti-Red Tape Authority and other feedback mechanisms
Digest | Full Text | Annexes		 October 26, 2021
RMO No. 29-2021 Directs BIR offices to monitor and verify the tax compliance of online merchants, social media influencers and other businesses operating in digital platforms
Digest | Full Text | Annexes		 October 29, 2021
RMO No. 30-2021 Amends the provisions of RMO No. 83-2010 and 13-2014 particularly on the recognition of absolutely forfeited properties in the National Government Books of Accounts
Digest | Full Text		 November 2, 2021
RMO No. 31-2021 Prescribes the criteria/conditions and guidelines on the reporting compliance for the grant of the FY 2021 Performance-Based Bonus per Administrative Order No. 25 Inter-Agency Task Force Memorandum Circular (IATF-MC) No. 2021-1
Digest | Full Text | Agency Accountabilities | Matrix of Accountability		 November 2, 2021
RMO No. 32-2021 Prescribes the policies and procedures relative to the publication in newspaper of revenue issuances and other information materials
Digest | Full Text | Annexes		 November 2, 2021
RMO No. 33-2021 Prescribes the improved policies, guidelines and procedures in the maintenance and operation of eLounge facilities in Revenue District Offices 
Digest | Full Text | Annexes		 November 22, 2021
RMO No. 34-2021 Prescribes the Measure Dictionary for the CY 2021 Operational Key Performance Indicators for Revenue Regions, Revenue District Offices and Large Taxpayers Service
Digest | Full Text | Annex		 November 22, 2021
RMO No. 35-2021 Amends the Freedom of Information (FOI) templates prescribed in RMO Nos. 45-2018 and 50-2018 relative to the submission of FOI Reports
Digest | Full Text | Annexes		 November 25, 2021
RMO No. 36-2021 Prescribes the supplemental guidelines on the grant of the FY 2021 Performance-Based Bonus (PBB) per Administrative Order No. 25 IATF-MC No. 2021-2 and amends certain portions in RMO No. 31-2021 
Digest | Full Text | Annexes		 December 15, 2021