No. of Issuance
Subject Matter
Date of Issue
RMO No. 1-2023
Creates Alphanumeric Tax Codes (ATCs) for Excise Taxes and Tobacco Inspection Fees on Novel Tobacco Products
Digest | Full Text 
January 5, 2023 
RMO No. 2-2023
Prescribes the CY 2023 Operational Key Performance Indicators for the Revenue Regions, Large Taxpayers Service and Revenue District Offices
January 10, 2023
RMO No. 3-2023
Implements the regular updating of content of the Interactive BIR Citizen's Charter
January 16, 2023
RMO No. 4-2023
Amends RMO No. 14-2015 relative to the new composition of the Committee to Supervise the Printing of Specialized Accountable Forms in the National Office
January 27, 2023
RMO No. 5-2023
Prescribes the guidelines and procedures on the implementation of revised customer satisfaction survey for frontline services under Client Support Service as one of the BIR's Feedback Mechanism
January 30, 2023
RMO No. 6-2023
Prescribes Updated and Consolidated Policies, Guidelines and Procedures for BIR Audit Program
February 9, 2023
RMO No. 7-2023
Prescribes the policies, guidelines and procedures in the processing and monitoring of One- Time Transactions (ONETT) and issuance of Electronic Certificate Authorizing Registration  thru the eONETT System
February 23, 2023
RMO No. 8-2023
Amends certain provisions of RMO No. 6-2023, prescribing the updated and consolidated policies, guidelines and procedures for BIR Audit Program
March 20, 2023
RMO No. 9-2023
Prescribes the policies, guidelines and procedures on Enterprise Risk Management (ERM) in the BIR
March 20, 2023
RMO No. 10-2023
Prescribes the supplemental guidelines on the application for Electronic Authority to Release Imported Goods (eATRIG) by importers of sweetened beverages through the Philippine National Single Window (NSW) System in relation to RMO No. 14-2014
March 21, 2023
RMO No. 11-2023
Amends RMO No. 1-2019 relative to the criteria, procedures, and other additional provisions for BIR's BEST Annual Search
March 21, 2023
RMO No. 12-2023
Prescribes the Enhanced BIR Strategic Performance Management System
March 30, 2023
RMO No. 13-2023
Amends RMO No. 47-2022 relative to the policies and guidelines in the implementation of flexible work arrangements
April 3, 2023
RMO No. 14-2023 Amends RMO No. 5-2022 relative to the establishment and implementation of the Online Citizen/Client Satisfaction Survey (CCSS) for other BIR Critical Services under the Online Survey Feedback System (Phase 2) Project
April 13, 2023
RMO No. 15-2023
Prescribes the CY 2023 BIR collection goal allocation, by implementing office based on Medium-Term Revenue Program (MTRP)
April 25, 2023
RMO No. 16-2023
Prescribes supplemental guidelines and procedures on the implementation of RMO No. 40-2022
May 17, 2023
RMO No. 17-2023
Prescribes the policies, guidelines and procedures on the preservation, archiving and/or safekeeping of records/documents at the Records Management Division/Administrative and Human Resource Management Division
May 18, 2023
RMO No. 18-2023
Amends the policies and procedures in the issuance of the Authority to Cancel Assessment (ATCA) as provided in RMO No. 33-2018
May 19, 2023
RMO No. 19-2023
Amends RMO No. 48-2010 defining the new composition of the Committee on Disposal of Accountable Forms in the National Office
May 30, 2023
RMO No. 20-2023
Amends further RMO No. 21-84, as amended, delegating the authority to approve requests for disposal of Specialized Accountable Forms in the Regional Offices
May 30, 2023
RMO No. 21-2023  Prescribes the policies, guidelines and procedures in the disposal of valueless records in the BIR
Digest | Full Text
June 1, 2023
RMO No. 22-2023 Prescribes the revised Non-Disclosure Agreement Form
Digest | Full Text | NDA 
June 2, 2023
RMO No. 23-2023
Prescribes the mandatory requirements and guidelines, policies and procedures in the processing of claims for Value-Added Tax (VAT) Credit/Refund except those under the authority and jurisdiction of the Legal Group
June 23, 2023
 
RMO No. 24-2023
Prescribes the revised policies and procedures relative to the accreditation of Cash Register Machines (CRMs), Point-of-Sale (POS) and Other Similar Sales Machines/Software Generating Invoices/Receipts Including Electronic Invoicing or Electronic Receipting System/Software used under a Subscription-Based Agreement
June 26, 2023
RMO No. 25-2023
Prescribes the policies, guidelines and procedures on the preparation and processing of payroll
July 4, 2023
RMO No. 26-2023
Prescribes the policies, guidelines and procedures in the processing of request for corporate information, including beneficial ownership information, with the Securities and Exchange Commission
July 19, 2023
RMO No. 27-2023
Amends RMO No. 15-2023, relative to the revised allocation of the CY 2023 BIR Collection Goal by implementing office
July 27, 2023
RMO No. 28-2023
Amends RMO No. 23-2023 relative to the issuance of Tax Verification Notices (TVNs) in the processing of claims for Value-Added Tax (VAT) Credit/Refund except those under the authority and jurisdiction of the Legal Group
August 10, 2023
RMO No. 29-2023
Prescribes the guidelines, policies and procedures in the attainment of Quality Management System (QMS) Certification under ISO 9001:2015 Standards on the processing of One-Time Transaction (ONETT), Tax Returns at the Document Processing Divisions, processing and issuance of Tax Clearance Certificate (TCC) and retrieval and verification of BCS Reports and tax returns filed with Authorized Agent Banks
August 15, 2023
RMO No. 30-2023 Prescribes the revised guidelines for Information Asset Classification
Digest | Full Text | Annex A | Annex B
     September 22, 2023
RMO No. 31-2023
Amends RMC No. 14 - 2018 relative to the monitoring of Compliance Section under the Revenue District Office
September 28, 2023
RMO No. 32-2023
Prescribes the criteria/conditions and guidelines on the reporting compliance for the grant of the FY 2023 Performance-Based Bonus (PBB) per Administrative Order No. 25 Inter-Agency Task Force Memorandum Circular (AITF-MC) No. 2023-1
September 28, 2023
RMO No. 33-2023
Reiterates Section 3.J of RR No. 17-2003 on the withholding of taxes for the sale of real property on installment plan
September 29, 2023
RMO No. 34-2023
Amends RMO No. 27-2023 relative to the revised monthly allocation of the CY 2023 BIR Collection Goal by implementing office
October 19, 2023
RMO No. 35-2023
Prescribes the guidelines and procedures in the payment of individual consumer mobile phone subscription plan pursuant to the approved rationalization of communication expense allocated for BIR Officials
November 13, 2023
RMO No. 36-2023 Aligns the provisions of the current On-the-Job Training (OJT) Program of the BIR with the provisions of the Commission on Higher Education (CHED) and Department of Education (DepEd) Orders, and amends Revenue Memorandum Order No. 11-2017 relative to the acceptance of students for OJT in the National and Regional Offices.
Digest | Full Text | Annex A | Annex B | Annex C
November 29, 2023
RMO No. 37-2023 Amends RMO No. 5-2023 on the implementation of revised Customer Satisfaction Survey for frontline services under Client Support Service
Digest | Full Text | Annex A | Annex B | Annex C-E
December 11, 2023
RMO No. 38-2023 Prescribes the policies, guidelines and procedures relative to lost, damaged or unauthorized use of BIR Accountable Forms
Digest | Full Text
December 12, 2023
RMO No. 39-2023 Suspends all audit and other field operations of the BIR effective December 16, 2023
Digest | Full Text
December 13, 2023
RMO No. 40-2023 Prescribes the policies, guidelines and procedures on the implementation of BIR Central Repository System for digital documents/files
Digest | Full Text | Annex A
December 14, 2023