No. of Issuance
Subject Matter
Date of Issue
 RMO No. 1-2022
Prescribes the Revised Administrative Disciplinary Rules on Sexual Harassment Cases in the BIR
Digest | Full Text | Annex A
January 10, 2022 
 RMO No. 2-2022 Amends portions of RMO No. 10-2021 relative to the prescribed Standard Success Indicators for the Regional Divisions
Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex F
January 14, 2022
 RMO No. 3-2022 Creates the Alphanumeric Tax Code (ATC) for revenue source under RA No. 9505 (PERA Act of 2008)
Digest | Full Text
January 14, 2022
 RMO No. 4-2022 Modifies the Alphanumeric Tax Code (ATC) of selected revenue source under RA No. 11534 (CREATE Act)
Digest | Full Text
January 14, 2022
 RMO No. 5-2022 Establishes and implements the Online Citizen/Client Satisfaction Survey for other BIR critical services under the Online Survey Feedback System (Phase 2) Project
Digest | Full Text | Annex A | Annex B | Annex C
January 14, 2022
 RMO No. 6-2022 Prescribes the guidelines and procedures on the creation, modification and dropping of Alphanumeric Tax Code (ATC)
Digest | Full Text
January 14, 2022
 RMO No. 7-2022 Prescribes the policies and guidelines in the creation and management of official social media accounts of the BIR
Digest | Full Text | Annex A | Annex B | Annex C
January 18, 2022
 RMO No. 8-2022 Prescribes the adoption and use of the BIR Project Management Manual
Digest | Full Text | Introduction | Manual
January 20, 2022
 RMO No. 9-2022 Prescribes the policies and procedures on the use of Video Conference Hearing as alternative mode to face-to-face formal investigation/hearing for administrative cases
Digest | Full Text
January 21, 2022
 RMO No. 10-2022 Prescribes the updated List of Reportorial Requirements under the Client Support Service
Digest | Full Text | Annex A
February 3, 2022
 RMO No. 11-2022 Prescribes the guidelines in the processing and issuance of Certificate of Employment (COE) and Service Record (SR)
Digest | Full Text | Annex A
February 7, 2022
 RMO No. 12-2022 Prescribes the guidelines in the processing and issuance of digitalized Request of Certificate of Employment (COE) and Service Record (SR)
Digest | Full Text | Annex A
February 7, 2022
 RMO No. 13-2022 Amends the provisions of RMO No. 56-2019 on the initial recording of internal revenue tax collections through Authorized Agent Banks, and RMO No. 36-2016 on the preparation of BIR Form No. 12.09 for taxes collected by Revenue Collection Officers
Digest | Full Text
February 16, 2022
 RMO No. 14-2022 Amends RMO No. 40-2020 relative to the revised guidelines and procedures in the processing of Clearances in the National Office and Regional/District Offices
Digest | Full Text | Annex J | Annex K | Annex L | Annex M
February 17, 2022
 RMO No. 15-2022 Prescribes the Contest Mechanics for the conduct of "2022 Tax Campaign" Video Making Contest
Digest | Full Text
March 10, 2022
 RMO No. 16-2022 Prescribes the CY 2022 BIR collection goal by implementing office
Digest | Full Text | Tables 1 to 5F
March 15, 2022
 RMO No. 17-2022 Prescribes the policies and procedures in the issuance of Tax Credit Certificate arising from Personal Equity Retirement Account (PERA) and its utilization using the ePERA system
Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex E | Annex F | Annex G
March 17, 2022
 RMO No. 18-2022 Modifies Alphanumeric Tax Code (ATC) of selected revenue source under RA No. 10963 (TRAIN Act)
Digest | Full Text
March 30, 2022
 RMO No. 19-2022 Creates Alphanumeric Tax Code (ATC) for Philippine Offshore Gaming Operations (POGO) pursuant to the implementation of RA No. 11590
Digest | Full Text
March 30, 2022
 RMO No. 20-2022 Prescribes the modified guidelines and procedures in the issuance of Authority to Release Imported Goods (ATRIG) for Value-Added Tax (VAT)-Exempt Drugs and Medicines covered under Section 109(AA) of the National Internal Revenue Code of 1997 (Tax Code), as amended by RA No. 11534
Digest | Full Text
March 31, 2022
 RMO No. 21-2022 Prescribes the guidelines and procedures in the implementation of Monitoring and Managing Administrative Cases (MMAC) in the Bureau of Internal Revenue (BIR)
Digest | Full Text | Annex A | Annex A-1 | Annex  A-2 | Annex A-3 | Annex B | Annex B-1 | Annex C | Annex D | Annex E 
April 1, 2022
 RMO No. 22-2022 Amends certain provisions of RMO No. 9-2022 (Use of Video Conference Hearing as Alternative Mode to Face-to-Face Formal Investigation/Hearing for Administrative Cases, amendment to RMO No. 19-2011)
Digest | Full Text
April 4, 2022
 RMO No. 23-2022 Prescribes the standard format in the numbering of deficiency tax assessment notices pursuant to RR No. 12-99, as amended and RMC No. 3-2022
Digest | Full Text
April 27, 2022
 RMO No. 24-2022 Drops the Alphanumeric Tax Code (ATC) for revenue source under RA No. 9505 (Personal Equity and Retirement Account Act of 2008)
Digest | Full Text
April 28, 2022
 RMO No. 25-2022 Prescribes the BIR Operational Key Performance Indicators for the Revenue Regions, Large Taxpayers Service and Revenue District Offices
Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex E
April 28, 2022
 RMO No. 26-2022 Prescribes the policies, guidelines and procedures in the Application for Revalidation of Tax Credit Certificates
Digest | Full Text
April 29, 2022
 RMO No. 27-2022 Amends the Reporting and Evaluation of Accomplishments of RDOs under the Taxpayer Awareness Program
Digest | Full Text | Annex A, B1 | Annex B2 | Annex C1, C2
May 19, 2022
 RMO No. 28-2022 Prescribes the BIR’s Enhanced Program on Awards and Incentives for Service Excellence (Enhanced PRAISE)
Digest | Full Text | Annex A
May 24, 2022
 RMO No. 29-2022 Prescribes the policies and guidelines in the conduct of public auction of distrained personal properties, seized/levied real properties and acquired personal and real assets
Digest | Full Text | Annex 1 | Annex 2 | Annex 3 | Annex 4 | Annex 5
May 26, 2022
 RMO No. 30-2022 Amends RMO No. 16-2022 on the allocation of the CY 2022 BIR Collection Goal (By Implementing Office)
Digest | Full Text | Annexes
June 9, 2022
 RMO No. 31-2022 Prescribes the policies, guidelines and procedures in the accomplishment reporting on BIR Programs and Projects
Digest | Full Text
June 15, 2022
 RMO No. 32-2022 Prescribes the manner by which all papers and correspondences for signature by Commissioner Lilia Catris Guillermo shall be prepared
Digest | Full Text
 July 5, 2022
 RMO No. 33-2022 Amends the FOI templates (Annex A, B and C) prescribed in Revenue Memorandum Order (RMO) No. 35-2021 relative to the Submission of Freedom of Information (FOI) Reports
Digest | Full Text | Annexes
July 14, 2022
 RMO No. 34-2022 Prescribes the revised guidelines and procedures in the processing of Authorized Agent Bank's request for refund of over-remittance of tax collections
Digest | Full Text
September 1, 2022
 RMO No. 35-2022 Prescribes the use of standard templates on system advisory/notification
Digest | Full Text | Templates 1-4 | Template 5 | Process Flow
September 1, 2022
 RMO No. 36-2022 Prescribes the guidelines and procedures on the acceptance of Information and Communications Technology (ICT) Systems/solutions to be donated by a third party developer/provider to the BIR
Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex E | Annex F
September 15, 2022
 RMO No. 37-2022 Provides the policies and guidelines for the issuance of International Carriers Special Certificate
Digest | Full Text Annex A | Annex B | Annex C | Attachment
September 16, 2022
 RMO No. 38-2022 Prescribes the criteria/conditions and guidelines on the reporting compliance for the grant of the FY 2022 Performance-Based Bonus (PBB) per Administrative Order No. 25 Inter-Agency Task Force Memorandum Circular (IATF-MC) No. 2022-1
Digest | Full Text | Annex A (A1) | Annex A (A2)
  September 21, 2022
 RMO No. 39-2022
Amends RMO No. 4-2018 relative to BIR Service Desk System
Digest | Full Text
September 27, 2022
 RMO No. 40-2022 Prescribes the guidelines and procedures in the conduct of enforcement operations, forfeiture and prosecution of cases relative to the unlicensed/illicit/unauthorized production, importation, trade sale or possession of articles subject to Excise Tax including raw materials, packages, cigarette paper, tipping paper, cigarette filter tips, ingredients, machinery, equipment, apparatus, mechanical contrivances, and removable fixture of any sort used for their production and the unlicensed/illicit/unauthorized use or possession of false, counterfeit, restored or altered BIR internal revenue stamps, labels or tags
Digest | Full Text
September 29, 2022
 RMO No. 41-2022 Discontinues the issuance of Tax Verification Notice for Estate Tax cases where the decedent has no registered business
Digest | Full Text
September 29, 2022
 RMO No. 42-2022 Prescribes the revised BIR Digital Transformation Roadmap 2020-2030
Digest | Full Text | Annex 1 | Annex 2A | Annex 2B | Annex 2C | Annex 2D | Annex E
September 29, 2022
 RMO No. 43-2022 Prescribes the policies, guidelines and procedures in the issuance and use of Notice to Issue Receipt/lnvoice (NIRI) pursuant to Revenue Regulations No. 10-2019
Digest | Full Text
September 29, 2022
 RMO No. 44-2022 Amends Annex A of RMO No. 25-2022 (BIR Operational Key Performance Indicators for the Revenue Regions, Large Taxpayers Service and Revenue District Offices) 
Digest | Full Text
October 26, 2022
 RMO No. 45-2022 Establishes and implements the Freedom of Information (FOI) Requests Feedback Survey pursuant to FOI Memorandum Circular No. 22-1 (published under RMC No. 73-2022) 
Digest | Full Text | Annexes
 October 26, 2022
 RMO No. 46-2022 Amends RMO No. 38-2009 relative to the adoption of the revised policies on the settlement of grievances in the Bureau of Internal Revenue.
Digest | Full Text
November 7, 2022
 RMO No. 47-2022 Prescribes the policies and guidelines in the implementation of flexible work arrangements in the Bureau of Internal Revenue
Digest | Full Text | Annex A | Annex B
November 7, 2022 
 RMO No. 48-2022 Amends certain provisions of Revenue Memorandum Order No. 68-2016 and Revenue Memorandum Order No. 14-2019 relative to the Composition of the Human Resource Merit Promotion and Selection Board (HRMPSB) for first and second level positions thru the National Selection Board (NSB) and Regional Selection Board (RSB)
Digest | Full Text
 November 9, 2022
 RMO No. 49-2022 Further amends Revenue Memorandum Order (RMO) No. 46-2019, as amended by RMO No. 38-2020, on the prescribed date of submission of Monthly Report on Drastic Changes in Collection Performance
Digest | Full Text | Annex D
November 10, 2022
 RMO No. 50-2022 Prescribes the policies, guidelines and procedures governing dropping from the rolls of revenue officials and employees for incurring unauthorized leave of absences
Digest | Full Text | Annex A | Annex B | Annex C
November 15, 2022
 RMO No. 51-2022 Prescribes the manner by which all documents and correspondences for signature by Commissioner Romeo D. Lumagui, Jr. shall be prepared
Digest | Full Text
November 16, 2022
 RMO No. 52-2022 Prescribes the amended guidelines on the review and validation of RDOs' accomplishments under the Taxpayer Awareness Program
Digest | Full Text | Annex A to B3 | Annex C1 and C2
November 25, 2022