Philippine Law Library
191,411 documents · SC decisions 1901–present · statutes · issuances
60 document(s) in Revenue Memorandum Orders
RMO No. 24-2026 — Further Amendment to RMO No. 4-2023, as Amended, Redefining the Functions and Duties of the Committee to Supervise the Printing of Specialized Accountable Forms
;r 11 4. REPUBLIC OF THE PHILIPPINES t DEPARTMENT OF FINANCE @ BUREAU OF INTERNAL REVENUE National Ofrce Building l+/L -\ Quezon City BAOONO Bringing ln Revenues PIL'P'I{AS for Nation-Building July 13,2026 REVENUE MEMORANDUM ORDER NO, 024:2026 SUBJECT Amendment to RMO No. 4-2023, as Amended, ' Further .. Redefining the Functions and Duties of the Committee to Supervis…
RMO No. 22-2026 — Prescribing the Consolidated and Revised Policies, Guidelines and Procedures for the Bureau of Internal Revenue Audit Program Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex E | Annex F
REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNALREVENUE BAGO}IG Bringing ln Revenues P'L'P'NAS for Nation-Building Darc AU6 21 2026' REVENUEMEMoRANDUMoRDERNo. 022- Z0Z6 SUBJECT Prescribing the Consolidated and Revised Policies, Guidelines and Procedures for the Bureau of Internal Revenue Audit Program TO All Internal Revenue Officials and Others Concerned I.…
RMO No. 23-2026 — Strict Observance of the Government Energy Management Program (GEMP) Guidelines and Implementation of Inter-Agency Energy Efficiency and Conservation Committee (IAEECC) Resolution
llt \i J !, REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FiNANCE C}:s BUREAU OF INTERNAL REVENUE /,/ BAGONC Bringing ln Revenues P'L'P'NAS for Nation-Building REVENUE MEMORANDUM ORDER NO. 023-2026 SUBJECT : Strict Observance of the Government Energy Management Program (Gf,MP) Guidelines and Implementation of Inter-Agency f,nergy Efficiency and Conservation Committee (IAEECC) Resolutions…
RMO No. 21-2026 — Guidelines and Procedures in the Pilot Implementation of the Document Tracking and Management System (DTMS) Digest | Full Text | Annex A
BUREAU OFINTERNALREVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Bringing In Revenues for Nation-Building PILIPINAS BAGONG June 25, 2026 REVENUE MEMORANDUM ORDER NO. 0 2 1 - 2 0 2 6 SUBJECT OFTHE GUIDELINES AND PROCEDURESIN THE PILOTIMPLEMENTATION SYSTEM (DTMS) DOCUMENT TRACKINGAND MANAGEMENT TO Concerned All Internal Revenue Officials and Employees, and Others I BACKGROUND| for B…
RMO No. 20-2026 — Adjustment of Reimbursable Transportation Allowance of BIR Officials and Employees
REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE N ation al Offic e Buildin g Quezon City BACONC Bringing ln Revenues P'L'P'NAs for Nation-Building July 15,2026 REVENUE MEMORANDUM ORDER NO 020-2026 TO All Internal Revenue Officers and Employees Concerned SUBJECT Adjustment of Reimbursable Transportation Allowance of BIR Olficials and Employees …
RMO No. 18-2026 — Creation of Alphanumeric Tax Code (ATC) of Selected Revenue Source under Revenue Regulations No. 004-2026
BUREAU OF INTERNALREVENUE REPUBLICOF THE PHILIPPINES DEPARTMENT OF FINANCE Bringing In Revenues for Nation-Building National Office Building Quezon City PILIPINAS BAGONG June 25, 2026 REVENUE MEMORANDUM ORDER NO 018-2026 SUBJECT : Revenue Regulations No. 004-2026 Creation of Alphanumeric Tax Code (ATC) of Selected Revenue Source under TO All Collection Agents, Revenue District Officers and Ot…
RMO No. 19-2026 — Policies, Guidelines, and Procedures for the Availment of a One-Time Abatement of Taxes and/or Penalties for Micro Taxpayers Pursuant to Revenue Regulations No. 004-2026 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 | Annex M
Bringing In Revenues for Nation-building BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE National Office Building Quezon City JUL2 32026 PILIPINAS BAGONG REVENUE MEMORANDUMORDER NO. 0.1 9 - 2 0. 2 6 SUBJECT : Policies, Guidelines, and Procedures for the Availment of a One-Time Abatement of Taxes and/or Penalties for Micro Taxpayers Pursuant tc Revenue Regulations No.…
RMO No. 17-2026 — Updated Policies and Procedures in Processing One-Time Transaction (ONETT) For Sale and Donation of Real/Personal Properties in Relation to the International Organization for Standardization (ISO) 9001:2015 Quality Management System (QMS) Digest | Full Text | Annexes A-C, Annexes E-J | Annexes D1-D2 | Annexes K-P | Annexes Q-X
Bringing In Revenues for Nation-Building BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Quezon City PILIPINAS BAGONG Date JUL 0 82026 REVENUE MEMORANDUM ORDER (RMO) NO. 017-2026 SUBJECT :Updated Policies and Procedures in Processing One-Time Transaction (ONETT) Organization for Standardization (ISO) 9001:2015 Quality Management System For Sale and Donation of Real…
RMO No. 15-2026 — Guidelines on the Processing of Freedom of Information Requests Digest | Full Text
REPUBLIC OF THL PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE BAGONG Bringing ln Revenues 7 JUL 0 2026 for Nation-Building 015 - 2026 REVENUE MEMORANDUM ORDER NO. SUI},IECT : GTJIDELINES ON THE PROCESSING 0F FITEEIX)M OF TO INFORMATION RI'QT] ES'I'S : ALL REVENT]E OFFICIALS, EMPLOYEES, AND OTHER CONCERNEI) I. llackground. It has come to our attention tha…
RMO No. 16-2026 — Supplemental guidelines and procedures in the implementation of Revenue Memorandum Order No. 44-2025, with respect to the processing and payment of Separation and Terminal Leave Benefits claims of officials holding the positions of Regional Director/OIC-Regional Director and Assistant Regional Director/OIC-Assistant Regional Director
Bringing In Revenues for Nation-Building BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Quezon City PILIPINAS BAGONG April 24.2026 REVENUE MEMORANDUM ORDER NO 016-2026 SUBJECT SUPPLEMENTAL TERMINAL LEAVE BENEFITS CLAIMS OF OFFICIALS HOLDING THE REGIONALDIRECTOR(OIC-ARD) IMPLEMENTATION OF REVENUE MEMORANDUM ORDER (RMO)044-2025. WITH RESPECT TO THE PROCESING AND PAYM…
RMO No. 14-2026 — Partial Revocation of Certain Provisions of Revenue Memorandum Order No. 4-2025 Digest | Full Text
Bringin, h Revenuo3 Republic of the Philippines AACONG P'L'P'T,45 Department of Finance ,or Natao,!-building BUREAU OF INTERNAL REVENUE National Office Building Quezon City JUt 0 6 2026 014-2026 REVENUE MEMORANDUM ORDER NO. SUBIECT Partial Revocation of Certain Provisions of Revenue Memorandum Order No.4-2025 TO All Internal Revenue Officers and Others Concerned In order to ad…
RMO No. 13-2026 — Amending the Provisions of Revenue Memorandum Order No. 36-2016 on the Policies and Procedures in the Reconciliation of Internal Revenue Collections Digest | Full Text | Annex A | Annex B.1 | Annex B.2 | Annex C | Annex D | Annex E | Annex F | Annex G | Annex H | Annex I.1 | Annex I.2 | Annex J | | Annex J.1 | Annex J.2 | Annex K | Annex L.1 | Annex L.2 | Annex L.3
Bringing in Revenues for Nation-Building BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Quezon City BAGONG PILIPINAS APR- 3 0' 2026 REVENUE MEMORANDUM ORDER NO. 0 1_3 - 2 0 2 6 TO SUBJECT : Amending the Provisions of Revenue Memorandum Order No. 36-2016 on : All Internal Revenue Officials, Employees and Others Concerne the Policies and Procedures in the Reconciliat…
RMO No. 12-2026 — Designation of Official Spokesperson
REPUBLIC OF THE PHILIPPINES BUREAU OF INTERNALREVENUE DEPARTMENT OF FINANCE Bringing In Revenues for Nation-building PILIPINAS BAGONG JUN 0 8 2026 REVENUE MEMORANDUM ORDER NO._0 1 2 - 2 0.2 6 SUBJECT Designation of Official Spokesperson TO D All Internal Revenue Officers, Employees and Others Concerned In addition to her official functions,Deputy Commissioner MARISSA O.CABREROS Strategic Re…
RMO No. 11-2026 — Updated Cost to Collect Threshold for Accounts Receivable/Delinquent Accounts (AR/DA) for Collection Enforcement Prioritization
REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE Bringing In Reve for Nation-building National Office - Quezon City BAGONG PILIPINAS MAY 12 2026 REVENUE MEMORANDUM ORDER NO 011-2026 SUBJECT Updated Cost to Collect Threshold for Accounts Receivable/ Delinquent Accounts (AR/DA) for Collection Enforcement Prioritization TO All Internal Revenue Officers and Others Con…
RMO No. 10-2026 — Amending pertinent provision of Revenue Memorandum Order (RMO) No. 14-2013 to include Office Code for the Office of the Deputy Commissioner, Strategic Reforms Group.
BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Bringing In Revenues for Nation-Building APR 2 0 2026 PILIPINAS BAGONG REVENUE MEMORANDUM ORDER NO. 0 1 0 - 2 0 2 6 SUBJECT AMENDING PERTINENT PROVISION OF REVENUE MEMORANDUM ORDER(RMO)NO.14-2013TO INCLUDE OFFICE CODE FOR THE OFFICE OFTHE DEPUTY COMMISSIONER,STRATEGIC REFORMS GROUP TO All Internal Revenue Officials a…
RMO No. 9-2026 — Prescribing the Allocation of the CY 2026 BIR Collection Goal by Implementing Office Digest | Full Text | Emerging CY 2026 Goal Annexes | BESF CY 2026 Goal Annexes
Bringing In Revenues for Nation-Building BUREAU OF INTERNALREVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE National Office Building Quezon City PILIPINAS BAGONG March 26,2026 REVENUEMEMORANDUM ORDER NO.0 09 -2026 TO All Revenue Officials and Employees Concerned SUBJECT Prescribing the Allocation of the CY 2026 BIR Collection Goal by Implementing Office BACKGROUND The Department of …
RMO No. 8-2026 — Amending Revenue Memorandum Order No. 37-2023 on the Guidelines and Procedures in the Processing of Customer Satisfaction Survey for Frontline Services under Client Support Service Digest | Full Text | Annex A | Annexes B-E
Bringing In Revenues for Nation-Building BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE National Office Building Quezon City MAR 12 2026 PILIPINAS BAGONG REVENUE MEMORANDUM ORDER NO. 0 0 8 - 2 0 2 6 SUBJECT Amending Revenue Memorandum Order No. 37-2023 on the Guidelines Frontline Services under Client Support Service and Procedures in the Processing of Customer Sat…
RMO No. 7-2026 — Adoption of Energy Efficiency and Conservation Measures Pursuant to Memorandum Circular No. 114 Dated March 6, 2026 of the Office of the President (OP), Malacañang Palace
BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Bringing In Revenues for Nation-Building MAR 0 9 2026 PILIPINAS BAGONG REVENUE MEMORANDUM ORDER NO. 007-2026 SUBJECT ADOPTION OF ENERGY EFFICIENCY AND CONSERVATION MEASURES 2026 OF THE OFFICE OF THE PRESIDENT (OP),MALACANANG PALACE PURSUANT TO MEMORANDUM CIRCULAR (MC) NO. 114 DATED MARCH 6, TO ALL REVENUE OFFICIALS, …
RMO No. 6-2026 — Amendments and Supplemental Guidelines Governing the Implementation of Revenue Memorandum Order (RMO) No. 1-2026 Digest | Full Text | Annex A | Annex B | Annex C | Annex D
BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Bringing In Revenues for Nation-Building PILIPINAS BAGONG MAR 0 4 2026 REVENUE MEMORANDUM ORDER NO. 0 0 6 - 2 0 2 6 SUBJECT :AMENDMENTS AND SUPPLEMENTAL GUIDELINES GOVERNING THE IMPLEMENTATION OF REVENUE MEMORANDUM ORDER (RMO) NO.1-2026 TO :All Officials, Employees, and Others Concerned I BACKGROUND Following the …
RMO No. 5-2026 — Revised Policies, Guidelines and Procedures in the Filing and Submission of Statement of Assets, Liabilities and Net Worth (SALN) Digest | Full Text | 1-A | 1-B | 1-C | Annex A | Annex B | Annex C | Annex D | Annex E | Annex F | Annex G | CSC Annex | Omnibus Rules
Bringing In Revenues for Nation-building BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE QuezonCity PILIPINAS BAGONG December 12, 2025 REVENUE MEMORANDUM ORDER NO._0 0 5 - 2 0 2 6 SUBJECT Submission of Statement of Assets, Liabilities and Net Worth (SALN) Revised Policies, Guidelines and Procedures in the Filing and TO All Internal Revenue Officials and Empioyees C…
RMO No. 4-2026 — Implementing Guidelines on the Availment of Wellness Leave for BIR Officials and Employees Pursuant to Civil Service Commission (CSC) Resolution No. 2501292 dated November 13, 2025
Bringing In Revenues for Nation-Building BUREAU OF INTERNAL REVENUE REPUBLICOF THE PHILIPPINES DEPARTMENT OF FINANCE Quezon City PILIPINAS BAGONG January 9, 2026 REVENUE MEMORANDUM ORDER NO._0 0 4 - 2 0 2 6 SUBJECT :IMPLEMENTING GUIDELINES ON THE AVAILMENT OF WELLNESS LEAVE FOR BIR OFFICIALS AND EMPLOYEES PURSUANT TO CIVIL SERVICE COMMISSION (CSC) RESOLUTION NO.2501292 DATED NOVEMBER 13,2025 T…
RMO No. 3-2026 — Further Amending Revenue Memorandum Order No. 14-2025, as Amended, Prescribing the Revised Allocation of the CY 2025 BIR Collection Goal by Implementing Office Digest | Full Text | Table I | Table II
REPUBLICOF THE PHILIPPINES BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE National Office Building BAGONG Bringing In Revenues for Nation-Building Quezon City January 27,2026 PILIPINAS REVENUE MEMORANDUM ORDER NO. .0 Q3 - 2 0 2 6 TO : All Revenue Officials and Employees Concerned SUBJECT : Further Amending Revenue Memorandum Order No. 14-2025, as Collection Goal by Implementing Office Amen…
RMO No. 2-2026 — Designation of Official Spokesperson
REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE Bringing Iin Revenues for Nation-building PILIPINAS BAGONG JAN 28 2026 REVENUE MEMORANDUM ORDER NO 002-2026 SUBJECT Designation of Official Spokesperson TO All Internal Revenue Officers, Employees and Others Concerned Chief, Legal and Legislative Division, Legal Service, is here hereby designated as the official In…
RMO No. 1-2026 — Prescribing Revised Policies, Controls, and Procedures for Tax Audit and Assessment Following the Lifting of the Suspension Imposed Under Revenue Memorandum Circular No. 107-2025 Digest | Full Text | Annex A | Annex B
Bringing In Revenues for Nation-Building BUREAU'OF INTERNAL REVENUE Republic of the Philippines Department of Finance National Office Quezon City PILIPINAS BAGONG JAN "2 7 2026 REVENUE MEMORANDUMORDER NO. 0 0 1 - 2 0 2 6 SUBJECT PRESCRIBING REVISED POLICIES, CONTROLS, AND PROCEDURES FOR TAX AUDIT AND ASSESSMENT FOLLOWING THE LIFTING OF THE SUSPENSION IMPOSED UNDER REVENUE MEMORANDUM CIRCULAR N…
RMO No. 48-2025 — Streamlining of Requirements for the Application of a Certificate of Tax Exemption for Socialized and Economic Housing Projects Pursuant to Republic Act No. 7279 and Executive Order No. 226 Digest | Full Text | Annex 1-A | Annex 1-B | Annex 1-C | Annex 1-D | Annex 1-E
BUREAU OF INTERNALREVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Bringing In Revenues for Nation-Building PILIPINAS BAGONG DEC 1 9 2025 REVENUE MEMORANDUM ORDER NO. 0 4 8_ - 2 0 2 5 SUBJECT Streamlining of Requirements for the Application of a Certificate of Tax Exemption for Socialized and Economic Housing Projects Pursuant to Republic Act No. 7279 and Executive Order No. 226 TO …
RMO No. 47-2025 — Assumption to duty of CHARLITO MARTIN R. MENDOZA as Commissioner of Internal Revenue
REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Bringing In Revenues for Nation-Building 0 BUREAU OF INTERNAL REVENUE Quezon City November 13, 2025 PILIPINAS BAGONG REVENUE MEMORANDUM ORDER NO. 047-2025 SUBJECT Assumption to duty of CHARLITO MARTIN R. MENDOZA as Commissioner of Internal Revenue TO All Internal Revenue Officials, Personnel and Others Concerned In view of my assumption of t…
RMO No. 46-2025 — Creation of Alphanumeric Tax Code (ATC) of Selected Revenue Source under Revenue Regulations No. 24-2025
REPUBLICOE THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OFINTERNALREVENUE Bringing In Revenues for Nation-Building National Office Building Quezon City PILIPINAS BAGONG October 9,2025 REVENUE MEMORANDUM ORDER NO 046-2025 SUBJECT: Creation of Alphanumeric Tax Code (ATC) of Selected Revenue Source under Revenue Regulations No.24-2025 TO All Collection Agents,Revenue District Officers and Other…
RMO No. 45-2025 — Modification of Alphanumeric Tax Code (ATC) of Selected Revenue Source under Republic Act (R.A.) No. 12214 (Capital Markets Efficiency Promotion Act)
BUREAU OF INTERNAL REVENUE REPUBLICOF THE PHILIPPINES DEPARTMENT OF FINANCE Bringing In Revenues for Nation-Building National Office Building Quezon City September 18, 2025 PILIPINAS BAGONG REVENUE MEMORANDUM ORDER NO 045-2025 SUBJECT Modification of Alphanumeric Tax Code (ATC) of Selected Revenue Source under Republic Act (R.A.) No. 12214 (Capital Markets Efficiency Promotion Act) TO All Coll…
RMO No. 44-2025 — Guidelines and Procedures in Processing and Payment of Separation and Terminal Leave Benefits (TLB) Claims in the National and Regional Offices Amending Revenue Memorandum Order (RMO) No. 37-2016 and RMO No. 40-2020, as amended by RMO No. 14-2022 Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex E | Annex F | Annex G | Annex H
Bune for Natlon-bullding BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Quezon City PILIPiNAS BAGONG OCT 15' 2025 REVENUE MEMORANDUM ORDER NO. 0 4 4 =.2 025 SUBJECt Guidelines and Procedures in Processing and Payment of Separation and Terminal Leave Benefits (TLB) Claims in the National and Regional Offices Amending Revenue Memorandum Order (RMO) No. 37-2016 and RM…
RMO No. 43-2025 — Guidelines on the Grant of Medical Allowance to Employees of the Bureau of Internal Revenue (BIR) Digest | Full Text | Annex A | Annex B to E
BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Bringing In Revenues for Nation-Building October 1, 2025 PILIPINAS BAGONG REVENUE MEMORANDUM ORDER NO._0 4 3 - 2 025 SUBJECT: Guidelines on the Grant of Medical Allowance to Employees of the Bureau of Internal Revenue (BIR) TO: All Revenue Officials and Employees Concerned I. Background Section 7 of Executive Order …
RMO No. 42-2025 — Prescribing the Amended Procedures on Sale of Loose Documentary Stamps by Revenue Collection Officers (RCOs)/Special Collecting Officers (SCOs) in Relation to Revenue Memorandum Circular No. 056-2025 Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex E | Annex F | Annex G | Annex H
BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES . DEPARTMENT OF FINANCE Bringing In Revenues for Nation-Building National Office Building Quezon City PILIPINAS BAGONG June 19, 2025 REVENUE MEMORANDUM ORDER NO 042-2025 TO All Internal Revenue Officials, Employees and Other Concerned SUBJECT Prescribing the Amended Procedures on Sale of Loose Documentary Stamps Relation to Revenue Memora…
RMO No. 41-2025 — Amending Revenue Memorandum Order No. 33-2024 on the Modes of Disposition of Seized/Forfeited Articles
Bringing In Revenues for Nation-Building BUREAU OF INTERNAL REVENUE Republic of the Philippines Department of Finance National Office Quezon City PILIPINAS BAGONG SEP 25 2025 REVENUE MEMORANDUM ORDER NO._0 4 1 - 2_0 2 5 TO ALL REVENUE OFFICERS AND OTHERS CONCERNED SUBJECT Amending Revenue Memorandum Order No.33-2024 on the Modes of Disposition of Seized/Forfeited Articles Before the Destruct…
RMO No. 40-2025 — Creation and Dropping of Alphanumeric Tax Code (ATC) of Selected Revenue Source under Republic Act (R.A.) No. 12214 (Capital Markets Efficiency Promotion Act)
BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Bringing In Revenues for Nation-Building National Office Building Quezon City July 3.2025 PILIPINAS BAGONG REVENUE MEMORANDUM ORDER NO. 040-2025 SUBJECT Creation and Dropping of Alphanumeric Tax Code (ATC) of Selected Revenue Source under Republic Act (R.A.) No.12214 (Capital Markets Efficiency Promotion Act) TO All C…
RMO No. 39-2025 — Creation and Dropping of Alphanumeric Tax Code (ATC) of Selected Revenue Source under Revenue Regulations No. 2-1998 (Prescribes the regulations to implement RA No. 8424 relative to the Withholding on Income subject to the Expanded Withholding Tax and Final Withholding Tax, Withholding of Income Tax on Compensation, Withholding of Creditable Value-Added tax and Other Percentage T
BUREAU OF INTERNAL REVENUE REPUBLICOF THE PHILIPPINES DEPARTMENT OF FINANCE Bringing In Revenues for Nation-Building June 30, 2025 PILIPINAS BAGONG REVENUE MEMORANDUM ORDER NO. 039-2025 SUBJECT Revenue Regulations No. 2-1998 (Prescribes the regulations to implement RA No. 8424 relative to the Withholding on Income subject to the Expanded Withholding Tax and Final Withholding Tax, Withholding of…
RMO No. 38-2025 — Consolidated Guidelines and Procedures for the Processing of Claims for Refund of Excise Tax Paid on Petroleum Products, amending Revenue Memorandum Order No. 16-2024 and other related issuances Digest | Full Text | Annex A | Annex A-1 | Annex A-2 | Annex B | Annex C
REPUBLICOFTHE PHILIPPINES DEPARTMENT OF FINANCE 1orvai Joino BUREAU OF INTERNAL REVENUE National Office Building Quezon City BAGONG PILIPINAS SEP_0 8_2025 REVENUE MEMORANDUM ORDER NO._ 0 3 8 - 2 0 2 5 SUBJECT Consolidated Guidelines and Procedures for the Processing of amending Revenue Memorandum Order No. 16-2024 and other related issuances. Claims for Refund of Excise Tax Paid on Petroleum…
RMO No. 37-2025 — Amending Annex - E (Calamity Leave) of Revenue Memorandum Order (RMO) No. 4-2021 Re: Consolidated Policies and Guidelines in the Monitoring of Attendance and Leave Management Amending RMO No. 28-2008, as amended by RMO No. 21-2011
J REPUBLICOF THE PHILIPPINES DEPARTMENTOF FINANCE Bringing In Revenues BUREAU OF INTERNAL REVENUE National Office Building Quezon City BAGONG PILIPINAS for Nation-building REVENUE MEMORANDUMORDER NO._0 3 7 -2 0.25 SUBJECT Amending Annex-E (Calamity Leave) of Revenue Memorandum Order (RMO) No.4-2021 Re: Consolidated Policies and Guidelines in the Monitoring of Attendance and Leave Management …
RMO No. 36-2025 — Further Amending Revenue Memorandum Order No. 6-2023, Prescribing the Updated and Consolidated Policies, Guidelines and Procedures for BIR Audit Program
BUREAU OF INTERNAL REVENUE REPUBLICOF THE PHILIPPINES DEPARTMENT OF FINANCE Bringing In Revenues for Nation-Building National Office Building Quezon City July 17, 2025 PILIPINAS BAGONG REVENUE MEMORANDUM ORDER NO. 036-2025 SUBJECT: Further AmendingRevenueMemorandum Order No. 6-2023 Procedures for BIR Audit Program Prescribing the Updated and Consolidated Policies, Guidelines and TO All Intern…
RMO No. 35-2025 — Modification of Alphanumeric Tax Code (ATC) of Selected Revenue Source under Republic Act (R.A.) No. 12214 (Capital Markets Efficiency Promotion Act)
BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Bringing In Revenues for Nation-Building National Office Building Quezon City PILIPINAS BAGONG June 24,2025 REVENUE MEMORANDUM ORDER NO 035-2025 SUBJECT Modification of Alphanumeric Tax Code (ATC) of Selected Revenue Source under Republic Act (R.A.) No.12214 (Capital Markets Efficiency Promotion Act) TO All Collectio…
RMO No. 34-2025 — Guidelines and Procedures Regarding Requests for Issuance of a Certified True Copy of the Commissioner of Internal Revenue's Decision on an Administrative Appeal Against a Final Decision on Disputed Assessment and on a Denial of the Claims for Refund of Value-Added Tax and Excise Tax under Sections 112 (C) and 135-A of the National Internal Revenue Code of 1997, as amended by Rep
Bringing in Revenues for Nation-Building BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE National Office Building Quezon City JUL 0 4_2025 PILIPINAS BAGONG REVENUE MEMORANDUM ORDER NO. 0 3 4 = 2 0 2 5 SUBJECT Division Certified True Copy of the Commissioner of Internal Revenue's of the National Internal Revenue Code of 1997, as amended by Guidelines and Procedures Re…
RMO No. 33-2025 — Amending Revenue Memorandum Order No. 26-2025 on Modification of Alphanumeric Tax Code (ATC) of Selected Revenue Source under Republic Act No. 12066, otherwise known as Corporate Recovery and Tax Incentives for Enterprises Maximize Opportunities for Reinvigorating the Economy (CREATE MORE) Act
BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Bringing In Revenues for Nation-Building National Office Building Quezon City PILIPINAS BAGONG June 5, 2025 REVENUE MEMORANDUM ORDER NO. 033-2025 SUBJECT : Amending Revenue Memorandum Order (RMO) No. 026 - 2025, on Modification of Alphanumeric Tax Code (ATC) of Selected Revenue Source under Republic Act (RA) No. 1206…
RMO No. 32-2025 — Creation, Modification and Dropping of Alphanumeric Tax Code (ATC) of Selected Revenue Source under Republic Act (R.A.) No. 12214 (Capital Markets Efficiency Promotion Act) and R.A. No. 11491 (Bayanihan to Recover as One Act)
BUREAU OF INTERNAL REVENUE REPUBLICOF THE PHILIPPINES DEPARTMENT OF FINANCE Bringing In Revenues for Nation-Building National Office Building Quezon City June 24,2025 PILIPINAS BAGONG REVENUE MEMORANDUM ORDER NO. 0 3 2 - 2 0 2 5 SUBJECT Revenue Source under Republic Act (R.A.) No. 12214 (Capital Markets Efficiency Creation, Modification and Dropping of Alphanumeric Tax Code (ATC) of Selected Pr…
RMO No. 31-2025 — Guidelines and Procedures on the Conduct of Proof-of-Concept (POC) for Information and Communications Technology (ICT) - related Products/Solutions and Services Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex E | Annex F
BUREAU OF INTERNAL REVENUE REPUBLICOF THE PHILIPPINES DEPARTMENT OF FINANCE Bringing In Revenues for Nation-Building February 28, 2025 PILIPINAS BAGONG REVENUE MEMORANDUM ORDER NO. 0 3 1 --2 0 2 5 Subject Guidelines and Procedures on the Conduct of Proof-of-Concept (POC) for Information and Communications Technology (ICT) related Products/Solutions and Services TO All Revenue Officials,Employ…
RMO No. 30-2025 — Competency-Based Human Resource Management System (CBHRMS) in the Bureau of Internal Revenue Digest | Full Text | Annex A | Annex B
BUREAU OF INTERNAL REVENUE REPUBLICOFTHE PHILIPPINES DEPARTMENTOF FINANCE Bringing In Revenues for Nation-Building PILIPINAS May27,202S BAGONG REVENUE MEMORANDUM ORDER NO 030=2025 TO All Revenue OfficialsEmployees,and Others Concerned SUBJECT Competency-Based Human Resource Management 5ystem (CBHRMS in the Bureau of Internal Revenue BACKGROUND As part of the BIR's initiative to achieve the …
RMO No. 29-2025 — Amending RMO No. 14-2025, on the Allocation of the CY 2025 BIR Collection Goal by Implementing Office Digest | Full Text | Annex A
Bringing In Revenues for Nation-Building BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE National Office Quezon City PiLIPINAS BAGONG May 21, 2025 REVENUE MEMORANDUM ORDER No._0_2 9 - 2 0 2 5 TO: All Revenue Officials and Employees Concerned SUBJECT: Amending RMO No. 14-2025, on the Allocation of the CY 2025 BIR Collection Goal by Implementing Office This Order i…
RMO No. 28-2025 — Amending certain provisions and Annex A of Revenue Memorandum Order No. 46-2024 Digest | Full Text | Annexes A and B
BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Bringing In Revenues for Nation-Building Quezon City PILIPiNAS BAGOnG May 22, 2025 REVENUE MEMORANDUM ORDER NO 028-2025 SUBJECT : Amending certain provisions and Annex A of Revenue Memorandum Order No. 46-2024 TO : All Internal Revenue Officials, Employees and Others Concerned I. OBJECTIVE This.Order is being issu…
RMO No. 27-2025 — Creation of Alphanumeric Tax Code (ATC) for Value-Added Tax (VAT) on Local Sales of Registered Business Enterprises (RBEs)
BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Bringing In Revenues for Nation-Building National Office Building Quezon City PILIPINAS BAGONG April 15,2025 REVENUE MEMORANDUM ORDER NO. 027-2025 SUBJECT: Creation of Alphanumeric Tax Code (ATC) for Value-Added Tax (VAT) on Local Sales of Registered Business Enterprises (RBEs) TO All Collection Agents, Revenue Distr…
RMO No. 26-2025 — Modification of Alphanumeric Tax Code (ATC) of Selected Revenue Source under Republic Act (RA) No. 12066, otherwise known as Corporate Recovery and Tax Incentives for Enterprises Maximize Opportunities for Reinvigorating the Economy (CREATE MORE) Act
BUREAU OF INTERNAL REVENUE REPUBLICOF THE PHILIPPINES DEPARTMENT OF FINANCE Bringing In Revenues for Nation-Building National Office Building Quezon City PILIPINAS BAGONG April 15,2025 REVENUE MEMORANDUM ORDER NO. 026-2025 SUBJECT: Modification of Alphanumeric Tax Code (ATC) of Selected Revenue Source under (CREATE MOREAct Incentives for Enterprises Maximize Opportunities for Reinvigorating th…
RMO No. 24-2025 — Implementation of Bring Your Own Device (BYOD)
BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Bringing In Revenues for Nation-Building Quezon City PILAPH MA 2025 BAGONG REVENUE MEMORANDUM ORDER NO._0_2 4 - 2 0 2 5 Subject IMPLEMENTATION OF BRING YOUR OWN DEVICE (BYOD) TO ALL INTERNAL REVENUE OFFICIALS, EMPLOYEES, AND OTHERS CONCERNED With the rapid advancement of mobile technology and the growing demand for f…
RMO No. 23-2025 — Appropriate Filing of Criminal Actions Arising from Administrative Complaint and Official Report
B E BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Bringing In Revenues for Nation-Building PILIPINAS BAGONG MAR 2 0' 2025 Date REVENUE MEMORANDUM ORDER NO.0 2 3 =. 2 0 2 5 SUBJECT Administrative Complaint and Official Report Appropriate Filing of Criminal Actions Arising from TO Revenue and Others Concerned All Officials and Employees of the Bureau of Internal…
RMO No. 22-2025 — Amending the Guidelines in the Processing and Issuance of Certificate of Tax Exemption under Revenue Memorandum Order No. 38-2019 Entitled as "Tax Exemption of Non-Stock, Non-Profit Corporations Under Section 30 of the National Internal Revenue Code of 1997, as Amended"
R BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Bringing In Revenues for Nation-Building National Office Building Quezon City APR 2 g 2025 PILIPINAS BAGONG REVENUE MEMORANDUM ORDER NO._ 0 2 2 - 2 0 2 5 SUBJECT of Tax Exemption under Revenue Memorandum Order No. 38-2019 Amending the Guidelines in the Processing and Issuance of Certificate Entitled as "Tax Exemptio…
RMO No. 21-2025 — Amending portion of RMO No. 5-2025 which prescribes the Agency Performance Indicators and Targets for CY 2025-2028
C BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Bringing In Revenues for Nation-Building April 23, 2025 PILIPiNAS BAGOnG REVENUE MEMORANDUM ORDEr 0 2 1 - 2 0 2 5 SUBJECT Amending portion of RMO No. 5-2025 which prescribes the Agency Performance Indicators and Targets for CY 2025 - 2028 TO All Internal Revenue Officials and Employees Concerned OBJECtIVE This Ord…
RMO No. 20-2025 — Policies and Procedures in Processing One-Time Transaction (ONETT) of Cannot be Located (CBL) Taxpayers
Bringing In Revenues for Nation-Building BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Quezon City Date APR 2'4 2625 PILIPINAS BAGONG REVENUE MEMORANDUM ORDER NO.0 2_0 -- 2 0 2 5 SUBJECT : Policies and Procedures in Processing One-Time Transaction (ONETT) of Cannot be Located (CBL) Taxpayers TO :All Internal Revenue Officials, Employees and Others Concerned BACKG…
RMO No. 19-2025 — Creation of Alphanumeric Tax Code (ATC) of Selected Revenue Source under Revenue Regulations (RR) No. 007-2025
BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES] DEPARTMENT OF FINANCE Bringing In Revenues for Nation-Building National Office Building Quezon City PILIPINAS Bagong March 25, 2025 REVENUE MEMORANDUM ORDER NO. 0 1 9 - 2 0 2 5 SUBJECT: Creation of Alphanumeric Tax Code (ATC) of Sefected Revenue Source under Revenue Regulations (RR) No. 007-2025 TO All Collection Agents, Revenue District…
RMO No. 18-2025 — Modification, Dropping and Creation of Alphanumeric Tax Code of selected revenue source under RA No. 12066 (CREATE MORE) Act
BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Bringing In Revenues for Nation-Building National Office Buiiding Quezon City March 20, 2025 PILIPINAS BAGONG REVENUE MEMORANDUM ORDER NO. 0 1 8 - 2 0 2 5 SUBJECT : Modification, Dropping and Creation of Alphanumeric Tax Code (ATC) of Selected Revenue Source under Republic Act (RA) No. 12066, otherwise known as Corpora…
RMO No. 17-2025 — BIR Operational Key Performance Indicators for CY 2025 Digest | Full Text | Annexes
BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE T Quezon City PILIPINAS BAGONG Bringing In Revenues for Nation-Building 24 January 2025 REVENUE MEMORANDUM ORDER NO. 017-2025 * SUBJECT BIR Operational Key Performance Indicators for CY 2025] TO All Internal Revenue Officials and Empleyees OBJECTIVES This Order is issued to: 1. Prescribe the Calendar Year (CY) 2025…
RMO No. 16-2025 — Amendments on Revenue Memorandum Order No. 23-2021 on Guidelines and Procedures on Digital/Online Learning in the Bureau of Internal Revenue
BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Bringing In Revenues for Nation-Building PILIPINAS BAGONG March 13, 2025 REVENUE MEMORANDUM ORDER NO.0 16_- 2 0 2 5 O All internal Revenue Officials and Employees Concerned SUBJECT Amendments on Revenue Memorandum Order No. 23-2021 on Guidelines and Procedures on Digital/Online Learning in the Bureau of Internal Reve…
RMO No. 15-2025 — Policies and Procedures on Recording of Collections, Tax Receivables and Acquired Assets in Compliance with Reportorial Requirements of the Commission on Audit - Governing Accounting Standards
BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPArtMENt OF FINANCE Bringing In Revenues for Nation-Building PILIDINAS BAGONG November 25, 2024 REVENUE MEMORANDUM ORDER NO. 0 1 5 - 2 0 2 5 SUBJECT : Policies and Procedures on Recording of Collections, Tax Receivables and Commission on Audit - Government Accounting Standards. Acquired Assets in Compliance with Reportorial Requirements…
RMO No. 14-2025 — CY 2025 BIR Collection Goal Allocation, By Implementing Office Based on FY 2025 Budget of Expenditures and Sources of Financing (BESF), Development Budget Coordination Committee (DBCC) Ad Referendum dated June 27, 2024 Digest | Full Text | Annexes
1A Bringing In Revenues for Nation-Building E BUREAU OF INTERNAL REVENUE LSU 10F REPUBLIC OF THE PHILIPPINES : Le Jode MAR 2 0 13925 DEPARTMENT OF FINANCE EQuezonCity ia1t E T March 12,2025 PILIPINAS BAGONG T ,.... Y REVENUEMEMORANDUM ORDER NO. 014-2025 TO: All Revenue Officials and Employees Concerned SUBJECT: CY 2025 BIR Collection Goal Allocation, By Implementing Office Based on FY 2025 B…
RMO No. 13-2025 — Creation of Alphanumeric Tax Code (ATC) for Value-Added Tax (VAT) and Final Withholding VAT on Digital Services from Non-Resident Digital Service Provider
BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Bringing In Revenues for Nation-Building National Office Building Quezon City January 13, 2025 BAGONG a REVENUEMEMORANDUM ORDERNO.013 (25 SUBJECT: Creation of Alphanumeric Tax Code (ATC) for Value-Added Tax (VAT) and Final Withholding VAT on Digital Services from Non-Resident Digital Service Provider TO All Collection…
RMO No. 12-2025 — Updated Policies and Procedures in Processing One-Time Transaction (ONETT) Digest | Full Text | Annexes A-B-C-E-F-G-H-I | Annex D1-D10 | Annexes J-O | Annexes P-W
REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE... WANICRTIOA 1.1 NA CT Bringing in Revenues for Nation-Building S BUREAU OF INTERNAL REVENUE of t + MXT2025 IPILPINAS BAGONG REVENUE MEMORANDUM ORDER NO$ 12-2025 SUBJECT: Updated Policies! and Procedures in Processing One-Time (ONETT) Transaction TO : All Internal Revenue Officials, Employees and Others Concerned procedures prescribed under O…