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2018 Revenue Memorandum Orders


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Revenue Memorandum Orders (/index.php/revenue-issuances/revenue-memorandum-orders.html) 2018 Revenue Memorandum Orders

Revenue Memorandum Orders

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No. of Issuance Subject Matter Date of


Issue

RMO No. 1-2018 Creates the Alphanumeric Tax Codes (ATCs) for sweetened beverages January 8,
Digest (/images/bir_files/internal_communications_3/Digest%20of%20RMO%202018/RMO_NO.%201-2018_digest.pdf) | Full Text 2018
(/images/bir_files/internal_communications_3/Full%20Text%20of%20RMO%202018/RMO%201-2018.pdf)

RMO No. 2-2018 Prescribes the guidelines and procedures in implementing RA No. 10693 (Microfinance NGOs Act) January
Digest (/images/bir_files/internal_communications_3/Digest%20of%20RMO%202018/RMO_NO.%202-2018_digest.pdf) | Full Text 10, 2018
(/images/bir_files/internal_communications_3/Full%20Text%20of%20RMO%202018/RMO_No-02-2018.pdf)

RMO No. 3-2018 Prescribes the policies and procedures for the use of Computer-Assisted Audit Tools and Techniques (CAATTs) laboratories, and Key Performance January
Indicators (KPIs) and reporting requirements for CAATTs usage 16, 2018
Digest (/images/bir_files/internal_communications_3/Digest%20of%20RMO%202018/RMO_NO.%203-2018_digest.pdf) | Full Text
(/images/bir_files/internal_communications_3/Full%20Text%20of%20RMO%202018/RMO_No.3-2018.pdf) | Annex A-A1
(/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/Copy%20of%20Annexes%20A%20and%20A-
1%20of%20RMO%20No.%203-2018%20CAATTs.xlsx) | Annex B
(/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/CAATTS%20Process%20Flow%20Diagram%20Annex%20B.pdf)
| Annex C
(/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/Copy%20of%20Annec%20C%20of%20RMO%20No.%203-
2018.xlsx)

RMO No. 4-2018 Prescribes the policies and guidelines on the use of a new BIR Service Desk (Centerpoint) System January
Digest (/images/bir_files/internal_communications_3/Digest%20of%20RMO%202018/RMO_NO.%204-2018_digest.pdf) | Full Text 16, 2018
(/images/bir_files/internal_communications_3/Full%20Text%20of%20RMO%202018/RMO%20No.%204-2018.pdf) | Annex A
(/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/RMO%20No.%204-%20Annex%20A.pdf) | Annex B
(/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/RMO%20No.%204-%20Annex%20B.pdf)

RMO No. 5-2018 Prescribes the policies, guidelines and procedures in the nomination/application to act as a Resource Person for Trainings/Seminars/Briefings or as January
Subject Matter Expert (SME) for the Competency-Based Human Resource Program of the BIR 17, 2018
Digest (/images/bir_files/internal_communications_3/Digest%20of%20RMO%202018/RMO_NO.%205-2018_digest.pdf) | Full Text
(/images/bir_files/internal_communications_3/Full%20Text%20of%20RMO%202018/RMO%20No.%205-2018.pdf)

RMO No. 6-2018 Provides policies and guidelines in the enhancement of the frontline services in compliance with the Ease of Doing Business and implementation of the January
Revised Citizen's Charter 18, 2018
Digest (/images/bir_files/internal_communications_3/Digest%20of%20RMO%202018/RMO_NO.%206-2018_digest.pdf) | Full Text
(/images/bir_files/internal_communications_3/Full%20Text%20of%20RMO%202018/RMO%206-2018.pdf)

RMO No. 7-2018 Directs the submission of Inventory and Status Report of Revalidated/Non-Revalidated Letters of Authority (LAs) and LAs issued after June 30, 2016 January
Digest (/images/bir_files/internal_communications_3/Digest%20of%20RMO%202018/RMO_NO.%207-2018_digest.pdf) | Full Text 22, 2018
(/images/bir_files/internal_communications_3/Full%20Text%20of%20RMO%202018/RMO%20No.%207-2018.pdf) | Annex A
(/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/Annex%20A.pdf) | Annex B
(/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/Annex%20B.pdf)

RMO No. 8-2018 Allocates the CY 2018 BIR collection goal by implementing office January
Digest (/images/bir_files/internal_communications_3/Digest%20of%20RMO%202018/RMO_NO.%208-2018_digest.pdf) | Full Text 29, 2018
(/images/bir_files/internal_communications_3/Full%20Text%20of%20RMO%202018/RMO_No.8-2018.pdf) | Tables 1-4 and 5A-5F
(/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/Tables%201-4%20and%205A-5F.pdf)

RMO No. 9-2018 Creates and modifies the Alphanumeric Tax Code (ATC) of selected revenue source under RA No. 10963 (TRAIN Act) February
Digest (/images/bir_files/internal_communications_3/Digest%20of%20RMO%202018/RMO_NO.%209-2018_digest.pdf) | Full Text 6, 2018
(/images/bir_files/internal_communications_3/Full%20Text%20of%20RMO%202018/RMO%20No.%209-2018.pdf)

RMO No. 10-2018 Amends RMO No. 8-2018 on the allocation of the CY 2018 BIR collection goal by implementing office February
Digest (/images/bir_files/internal_communications_3/Digest%20of%20RMO%202018/RMO_NO.%2010-2018_digest.pdf) | Full Text 22, 2018
(/images/bir_files/internal_communications_3/Full%20Text%20of%20RMO%202018/RMO%20No.%2010-2018.pdf) | Tables 1-4 and 5A-5F
(/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/Tables%201-4%20and%205A-5F_copy.pdf)

RMO No. 11-2018 Promotes equal opportunity for all BIR employees on learning and development March 2,
Digest (/images/bir_files/internal_communications_3/Digest%20of%20RMO%202018/RMO_NO.%2011-2018_digest.pdf) | Full Text 2018
(/images/bir_files/internal_communications_3/Full%20Text%20of%20RMO%202018/RMO_No.11-2018.pdf)

RMO No. 12-2018 Prescribes the BIR Operational Key Performance Indicators for CY 2018 March 2,
Digest (/images/bir_files/internal_communications_3/Digest%20of%20RMO%202018/RMO_NO.%2012-2018_digest.pdf) |Full Text 2018
(/images/bir_files/internal_communications_3/Full%20Text%20of%20RMO%202018/RMO_No.%2012-2018.pdf) | Annex A
(/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/Copy%20of%20Annex%20A.pdf) | Annex B
(/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/Annex%20B.docx) | Annex C
(/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/Annex%20C.docx) | Annex D
(/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/Annex%20D.docx)

RMO No. 13-2018 Updates the classification of Revenue District Offices March 6,
Digest (/images/bir_files/internal_communications_3/Digest%20of%20RMO%202018/RMO_NO.%2013-2018_digest.pdf) | Full Text 2018
(/images/bir_files/internal_communications_3/Full%20Text%20of%20RMO%202018/RMO_No.%2013-2018.pdf) | Annex A
(/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/RMO%20No.%2013-2018Annex%20A.pdf)

RMO No. 14-2018 Creates Alphanumeric Tax Codes (ATCs) for the remittance of Creditable/Final Income Taxes withheld under the TRAIN Law March 9,
Digest (/images/bir_files/internal_communications_3/Digest%20of%20RMO%202018/RMO_NO.%2014-2018_digest.pdf) | Full Text 2018
(/images/bir_files/internal_communications_3/Full%20Text%20of%20RMO%202018/RMO%20No.%2014-2018.pdf)

RMO No. 15-2018 Prescribes the policies, guidelines and procedures in the implementation of the post evaluation of the Cash Register Machines (CRM), Point-of-Sale March 14,
(POS) machines and other Sales Receipting System Software including the extraction of data from Electronic Sales (eSales) Journal and Z-Reading 2018
Digest (/images/bir_files/internal_communications_3/Digest%20of%20RMO%202018/RMO_NO.%2015-2018_digest.pdf) | Full Text
(/images/bir_files/internal_communications_3/Full%20Text%20of%20RMO%202018/RMO_No.15-2018.pdf) | Annex A
(/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/RMO%2015-
2018%20Annex/ANNEX%20A_MISSION%20ORDER.docx) | Annex A-1
(/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/RMO%2015-2018%20Annex/ANNEX%20A-
1_LETTER%20TO%20TAXPAYER.docx) | Annex B (/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/RMO%2015-
2018%20Annex/ANNEX%20B_POST-EVALUATION%20GUIDE%20%20FORM.docx) | Annex B-1
(/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/RMO%2015-2018%20Annex/ANNEX%20B-
1_DEMAND%20LETTER.docx) | Annex C (/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/RMO%2015-
2018%20Annex/ANNEX%20C_SCHEDULE%20OF%20COMPROMISE.pdf) | Annex D
(/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/RMO%2015-
2018%20Annex/ANNEX%20D_LETTER%20TO%20THE%20%20POLICE%20BARANGAY%20OFFICE.docx) | Annex E
(/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/RMO%2015-
2018%20Annex/ANNEX%20E_SWORN%20STATEMENT.docx) | Annex F
(/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/RMO%2015-
2018%20Annex/ANNEX%20F_INITIAL%20REPORT%20OF%20%20COMMITTED%20VIOLATIONS%20BY%20TAXPAYER.docx) | Annex G
(/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/RMO%2015-
2018%20Annex/ANNEX%20G_MATRIX%20OF%20ACTIVITIES.pdf) | Annex G1 to G-4
(/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/RMO%2015-2018%20Annex/ANNEX%20G-1%20TO%20G-
4_DIAGRAM%20OF%20RESPONSIBLE%20OFFICERS.pdf) | Annex H
(/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/RMO%2015-
2018%20Annex/ANNEX%20H_TRANSMITTAL%20SHEET.doc) | Annex I
(/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/RMO%2015-
2018%20Annex/ANNEX%20I_FINAL%20MEMORANDUM%20REPORT.docx) | Annex J
(/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/RMO%2015-
2018%20Annex/ANNEX%20J_NOTICE%20TO%20TAXPAYER.docx) | Annex J-1
(/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/RMO%2015-2018%20Annex/ANNEX%20J-
1_SCHEDULE%20OF%20FINDINGS%20ON%20POST%20EVALUATION%20AND%20COMPLIANCE%20VALIDATION.docx)

RMO No. 16-2018 Modifies the Alphanumeric Tax Code (ATC) for sweetened beverages April 5,
Digest (/images/bir_files/internal_communications_3/Digest%20of%20RMO%202018/RMO_NO.%2016-2018_digest.pdf) | Full Text 2018
(/images/bir_files/internal_communications_3/Full%20Text%20of%20RMO%202018/RMO_No.16-2018.pdf)

RMO No. 17-2018 Prescribes the manner by which all papers and correspondences for signature by Deputy Commissioner Arnel SD. Guballa of the Operations Group April 13,
shall be prepared 2018
Digest (/images/bir_files/internal_communications_3/Digest%20of%20RMO%202018/RMO_NO.%2017-2018_digest.pdf) | Full Text
(/images/bir_files/internal_communications_3/Full%20Text%20of%20RMO%202018/RMO_No.17-2018.pdf)

RMO No. 18-2018 Amends portion of Annex A as attachment to RMO No. 12-2018 which prescribed the CY 2018 Operational Key Performance Indicators April 20,
Digest (/images/bir_files/internal_communications_3/Digest%20of%20RMO%202018/RMO_NO.%2018-2018_digest.pdf) | Full Text 2018
(/images/bir_files/internal_communications_3/Full%20Text%20of%20RMO%202018/RMO_No.18-2018.pdf) | Annex A
(/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/Annex%20A_RMO%20No.%2018-2018.pdf)

RMO No. 19-2018 Revises the policies, guidelines and procedures in registering new business prescribed under Revenue Memorandum Order (RMO) No. 6-2018 April 25,
Digest (/images/bir_files/internal_communications_3/Digest%20of%20RMO%202018/RMO_NO.%2019-2018_digest.pdf) | Full Text 2018
(/images/bir_files/internal_communications_3/Full%20Text%20of%20RMO%202018/RMO%20No.19-2018.pdf) | Annex A1-A3
(/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/RMO%2019-2018/SINGLE%20WINDOW_ANNEX_A1A3.pdf) |
Annex B (/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/RMO%2019-
2018/SINGLE%20WINDOW_ANNEX_B.PDF) | Annex C1-C3
(/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/RMO%2019-2018/SingleWindow_Annex_C1_C2_C3.docx) |
Annex D1-D2 (/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/RMO%2019-
2018/Copy%20of%20SingleWindow_Annex_D1_D2_LOG%20Sheet.xlsx) | Annex E
(/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/RMO%2019-2018/SingleWindow_Annex_E.pdf)

RMO No. 20-2018 Prescribes the revised policies and procedures on the processing of Tax Credit Certificates (TCCs) for cash conversion May 3,
Digest (/images/bir_files/internal_communications_3/Digest%20of%20RMO%202018/RMO_No.%2020-2018_digest_copy.pdf) | Full Text 2018
(/images/bir_files/internal_communications_3/Full%20Text%20of%20RMO%202018/RMO_No.20-2018.pdf)

RMO No. 21-2018 Amends Section IV.C.4 of RMO No. 22-2016 on the acceptance of Certificate of Remittance with bank seal from Authorized Agent Bank May 15,
Digest (/images/bir_files/internal_communications_3/Digest%20of%20RMO%202018/RMO_No.%2021-2018_digest.pdf) | Full Text 2018
(/images/bir_files/internal_communications_3/Full%20Text%20of%20RMO%202018/RMO_No.21-2018.pdf)

RMO No. 22-2018 Revises the guidelines and procedures in the conduct of Tax Compliance Verification Drive May 17,
Digest (/images/bir_files/internal_communications_3/Digest%20of%20RMO%202018/RMO_No.%2022-2018_digest.pdf) | Full Text 2018
(/images/bir_files/internal_communications_3/Full%20Text%20of%20RMO%202018/RMO_No.22-2018.pdf)

RMO No. 23-2018 Prescribes the policies, guidelines and procedures in the availment of the eight percent (8%) Income Tax Rate option for individuals earning from self- May 21,
employment and/or practice of professions 2018
Digest (/images/bir_files/internal_communications_3/Digest%20of%20RMO%202018/RMO_No.%2023-2018_digest.pdf) | Full Text
(/images/bir_files/internal_communications_3/Full%20Text%20of%20RMO%202018/RMO%20NO.23-2018.pdf)

RMO No. 24-2018 Prescribes the use of social media platform in the BIR in disseminating information to taxpayers May 24,
Digest (/images/bir_files/internal_communications_3/Digest%20of%20RMO%202018/RMO_No.%2024-2018_digest.pdf) | Full Text 2018
(/images/bir_files/internal_communications_3/Full%20Text%20of%20RMO%202018/RMO_No.24-2018.pdf)

RMO No. 25-2018 Prescribes the guidelines and procedures in the conduct of pre-repair inspection and inspection and acceptance of deliveries of goods and services, May 28,
infrastructure projects and consulting services in the BIR 2018
Digest (/images/bir_files/internal_communications_3/Digest%20of%20RMO%202018/RMO_No.%2025-2018_digest.pdf) | Full Text
(/images/bir_files/internal_communications_3/Full%20Text%20of%20RMO%202018/RMO_No.25-2018.pdf) | Annex A
(/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/RMO%2025-2018/Annex%20A.xls) | Annex B
(/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/RMO%2025-2018/Annex%20B.xls) | Annex C
(/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/RMO%2025-2018/ANNEX%20C.xlsx) | Annex D
(/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/RMO%2025-2018/Annex%20D.xls) | Annex E
(/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/RMO%2025-2018/ANNEX%20E.xlsx)

RMO No. 26-2018 Prescribes the guidelines in monitoring, identification, inclusion and deletion of Top Withholding Agents pursuant to the pertinent provisions of RR No. June 5,
11-2018 2018
Digest (/images/bir_files/internal_communications_3/Digest%20of%20RMO%202018/RMO_No.%2026-2018_digest.pdf) | Full Text
(/images/bir_files/internal_communications_3/Full%20Text%20of%20RMO%202018/RMO_No.26-2018.pdf)

RMO No. 27-2018 Revises the Non-Disclosure Agreement Form of the BIR June 6,
Digest (/images/bir_files/internal_communications_3/Digest%20of%20RMO%202018/RMO_No.%2027-2018_digest.pdf) | Full Text 2018
(/images/bir_files/internal_communications_3/Full%20Text%20of%20RMO%202018/RMO_No.27-2018.pdf) | Annex A
(/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/Annex%20A-RMO%2027-2018.pdf)

RMO No. 28-2018 Creates and modifies the Alphanumeric Tax Codes (ATCs) for Individual Income Tax under RA No. 10963 (TRAIN Act) July 3,
Digest (/images/bir_files/internal_communications_3/Digest%20of%20RMO%202018/RMO_NO.%2028-2018_digest.pdf) | Full Text 2018
(/images/bir_files/internal_communications_3/Full%20Text%20of%20RMO%202018/RMO_No.28-2018.pdf)

RMO No. 29-2018 Creates ATCs for selected Excise Taxes under RA No. 10963 (TRAIN Act) July 3,
Digest (/images/bir_files/internal_communications_3/Digest%20of%20RMO%202018/RMO_NO.%2029-2018_digest.pdf) | Full Text 2018
(/images/bir_files/internal_communications_3/Full%20Text%20of%20RMO%202018/RMO_No.29-2018.pdf)

RMO No. 30-2018 Prescribes the policy regarding the processing of claims for refund of Capital Gains Tax or Creditable Withholding Tax July 10,
Digest (/images/bir_files/internal_communications_3/Digest%20of%20RMO%202018/RMO_NO.%2030-2018_digest.pdf) | Full Text 2018
(/images/bir_files/internal_communications_3/Full%20Text%20of%20RMO%202018/RMO_No.30-2018.pdf)

RMO No. 31-2018 Creates the Alphanumeric Tax Code for Petroleum Products under RA No. 10963 (TRAIN Act) July 10,
Digest (/images/bir_files/internal_communications_3/Digest%20of%20RMO%202018/RMO_NO.%2031-2018_digest.pdf) | Full Text 2018
(/images/bir_files/internal_communications_3/Full%20Text%20of%20RMO%202018/RMO_No.31-2018.pdf)

RMO No. 32-2018 Prescribes the audit/investigation of individual and non-individual taxpayers by the Regional Assessment Divisions July 11,
Digest (/images/bir_files/internal_communications_3/Digest%20of%20RMO%202018/RMO_NO.%2032-2018_digest.pdf) | Full Text 2018
(/images/bir_files/internal_communications_3/Full%20Text%20of%20RMO%202018/RMO_No.%2032-2018.pdf) | Annex A
(/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/RMO%2032-2018/Annex%20A_eLAs%20Issued.xls) | Annex B
(/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/RMO%2032-2018/Annex%20B_Accomplishments.xlsx) | Annex
C (/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/RMO%2032-2018/Annex%20C_Cancelled_CBL.xlsx) | Annex
D (/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/RMO%2032-
2018/Annex%20D_Referred%20to%20Legal%20Division.xlsx) | Annex E
(/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/RMO%2032-
2018/Annex%20E_Posted%20in%20BIR%20Form%2040.xlsx)

RMO No. 33-2018 Consolidates, clarifies and reiterates the existing policies and procedures in the issuance of the Authority to Cancel Assessment (ATCA) July 12,
Digest (/images/bir_files/internal_communications_3/Digest%20of%20RMO%202018/RMO%20No.%2033-2018_digest.pdf) | Full Text 2018
(/images/bir_files/internal_communications_3/Full%20Text%20of%20RMO%202018/RMO_No.33-2018.pdf) | Annex A
(/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/RMO%2033-2018/Annex%20A.pdf) | Annex B
(/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/RMO%2033-2018/Annex%20B%20-%20ATCA.docx) | Annex C
(/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/RMO%2033-2018/Annex%20C.xlsx)

RMO No. 34-2018 Amends the provision of RMO No. 32-2018 regarding the thresholds and prescribes additional policies and procedures for the issuance of Electronic July 27,
Letters of Authority (eLAs) for office audit 2018
Digest (/images/bir_files/internal_communications_3/Digest%20of%20RMO%202018/RMO_No.%2034-2018_digest.pdf) | Full Text
(/images/bir_files/internal_communications_3/Full%20Text%20of%20RMO%202018/RMO_No.%2034-2018.pdf)

RMO No. 35-2018 Amends RMO No. 15-2003 on the Standard Checklist of Documentary Requirements and Section III.8.8.4 of RMO No. 69-2010 on the issuance of August 8,
manual serially-numbered Memorandum of Assignment to all One-Time Transactions (ONETT) cases 2018
Digest (/images/bir_files/internal_communications_3/Digest%20of%20RMO%202018/RMO_No.%2035-2018_digest.pdf) | Full Text
(/images/bir_files/internal_communications_3/Full%20Text%20of%20RMO%202018/RMO_No.%2035-2018.pdf) | Annex A
(/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/RMO%2035-2018/Annex%20A.docx) | Annex B1
(/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/RMO%2035-2018/Annex%20B1.docx) | Annex B2
(/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/RMO%2035-2018/Annex%20B2.docx) | Annex B3
(/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/RMO%2035-2018/Annex%20B3.docx) | Annex B4
(/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/RMO%2035-2018/Annex%20B4.docx)| Annex B5
(/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/RMO%2035-2018/Annex%20B5.docx)

RMO No. 36-2018 Amends pertinent provisions of RMO No. 36-2013 relative to the Strategic Recruitment and Selection Process August 14,
Digest (/images/bir_files/internal_communications_3/Digest%20of%20RMO%202018/RMO_No.%2036-2018_digest.pdf) | Full Text 2018
(/images/bir_files/internal_communications_3/Full%20Text%20of%20RMO%202018/RMO_No.36-2018.pdf) | Annex A
(/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/Annex%20A_copy_copy.pdf) | Annex B
(/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/Annex%20B_copy.pdf)

RMO No. 37-2018 Amends RMO No. 26-2013 relative to the BIR Strategic Performance Management System August 22,
Digest (/images/bir_files/internal_communications_3/Digest%20of%20RMO%202018/RMO_No.%2037-2018_digest.pdf) | Full Text 2018
(/images/bir_files/internal_communications_3/Full%20Text%20of%20RMO%202018/RMO_No.37-2018.pdf) | Annex A
(/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/Annex%20A%20RMO%20No.37-2018.pdf)

RMO No. 38-2018 Creates, modifies and drops the Alphanumeric Tax Codes (ATCs) of selected revenue source under RA No. 10963 (TRAIN Law) August 29,
Digest (/images/bir_files/internal_communications_3/Digest%20of%20RMO%202018/RMO_NO.%2038-2018_digest.pdf) | Full Text 2018
(/images/bir_files/internal_communications_3/Full%20Text%20of%20RMO%202018/RMO_No.38-2018.pdf)

RMO No. 39-2018 Amends RMO No. 25-2018 relative to the composition of the Regional Inspection Committee September
Digest (/images/bir_files/internal_communications_3/Digest%20of%20RMO%202018/RMO_NO.%2039-2018_digest.pdf) | Full Text 3, 2018
(/images/bir_files/internal_communications_3/Full%20Text%20of%20RMO%202018/RMO_No.39-2018.pdf)

RMO No. 40-2018 Amends pertinent provisions of RMO No. 24-2017 relative to the guidelines and procedures on the use and maintenance of the BIR Dormitory in the September
National and Regional Offices 3, 2018
Digest (/images/bir_files/internal_communications_3/Digest%20of%20RMO%202018/RMO_No.%2040-2018_digest.pdf) | Full Text
(/images/bir_files/internal_communications_3/Full%20Text%20of%20RMO%202018/RMO_No.40-2018.pdf) | Annex A
(/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/RMO%2040-2018/Annex%20A_RMO40-2018.docx) | Annex B
(/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/RMO%2040-
2018/Copy%20of%20Annex%20B_amendment.xlsx) | Annex C
(/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/RMO%2040-2018/Annex%20C.docx) | Annex D
(/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/RMO%2040-
2018/Copy%20of%20Annex%20D_amendment.xlsx)

RMO No. 41-2018 Modifies the Alphanumeric Tax Code (ATC) for Petroleum Products under RA No. 10963 (TRAIN Act) September
Digest (/images/bir_files/internal_communications_3/Digest%20of%20RMO%202018/RMO_NO.%2041-2018_digest.pdf) | Full Text 5, 2018
(/images/bir_files/internal_communications_3/Full%20Text%20of%20RMO%202018/RMO_No.41-2018.pdf)

RMO No. 42-2018 Amends certain portion of RMO No. 29-2014 relative to the prescribed uniform format and procedures for the issuance of Certifications on the September
Existence of Outstanding Tax Liabilities of Taxpayers 12, 2018
Digest (/images/bir_files/internal_communications_3/Digest%20of%20RMO%202018/RMO_No.%2042-2018_digest.pdf) | Full Text
(/images/bir_files/internal_communications_3/Full%20Text%20of%20RMO%202018/RMO_No.42-2018.pdf)

RMO No. 43-2018 Prescribes the guidelines and procedures in the filing and submission of Statement of Assets, Liabilities and Net Worth (SALN) and the establishment September
of Review and Compliance Committee (RCC) per office and Overall RCC of the BIR 28, 2018
Digest (/images/bir_files/internal_communications_3/Digest%20of%20RMO%202018/RMO_No.%2043-2018_digest.pdf) | Full Text
(/images/bir_files/internal_communications_3/Full%20Text%20of%20RMO%202018/RMO_No.43-2018.pdf) | Annex A
(/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/RMO%20No.%2043-2018%20ANNEX%20A.pdf) | Annex B
(/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/RMO%2043-2018/rcc_certifcation_annex%20B.doc) | Annex C
(/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/RMO%2043-
2018/Copy%20of%20ALPHALIST%20OF%20EMPLOYEES_ANNEX%20C.xlsx) | Annex D
(/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/RMO%2043-
2018/Copy%20of%20ALPHALIST%20OF%20EMPLOYEES_ANNEX%20D.xlsx) | Annex E
(/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/RMO%2043-
2018/Copy%20of%20Officers%20and%20Employees%20Submission%20of%20SALN%20Annex%20E.xlsx) | Annex F
(/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/RMO%2043-2018/Certification%20of%20non-
filers_annex_f.docx) | Annex G (/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/RMO%2043-
2018/memo_rcc_ANNEX-G.docx) | Annex H (/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/RMO%2043-
2018/RMO_43-2018%20Annex%20H.pdf)

RMO No. 44-2018 Amends the guidelines and procedures in the acceptance of delivered goods and services in the BIR October 2,
Digest (/images/bir_files/internal_communications_3/Digest%20of%20RMO%202018/RMO_No.%2044-2018_digest.pdf) | Full Text 2018
(/images/bir_files/internal_communications_3/Full%20Text%20of%20RMO%202018/RMO_No.44-2018.pdf)

RMO No. 45-2018 Prescribes the guidelines in the preparation and submission by concerned BIR offices of Freedom of Information Reports October 2,
Digest (/images/bir_files/internal_communications_3/Digest%20of%20RMO%202018/RMO_NO.%2045-2018_digest.pdf) | Full Text 2018
(/images/bir_files/internal_communications_3/Full%20Text%20of%20RMO%202018/RMO_No.%2045-2018.pdf)| Annex A
(/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/RMO%2045-2018/Annex%20A%20FOI.xlsx) | Annex B
(/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/RMO%2045-2018/Annex%20B%20FOI.xlsx) | Annex C
(/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/RMO%2045-2018/Annex%20C%20FOI.docx) | Annex D
(/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/RMO%2045-2018/Copy%20of%20Annex%20D%20FOI.xlsx) |
Annex E (/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/RMO%2045-2018/Annex%20E%20FOI.xlsx) | Annex F
(/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/RMO%2045-2018/Annex%20F%20FOI.docx) | Annex G
(/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/RMO%2045-2018/Annex%20G%20FOI.pdf)

RMO No. 46-2018 Prescribes the procedures in the decentralized processing and issuance of Tax Clearance for Bidding Purposes required under RA No. 9184 and EO October
No. 398 11, 2018
Digest (/images/bir_files/internal_communications_3/Digest%20of%20RMO%202018/RMO_NO.%2046-2018_digest.pdf) | Full Text
(/images/bir_files/internal_communications_3/Full%20Text%20of%20RMO%202018/RMO_No.46-2018.pdf) | Annex A
(/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/RMO%2046-2018/Annex%20A.docx) | Annex B
(/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/RMO%2046-2018/Copy%20of%20Annex%20B.XLSX) | Annex C
(/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/RMO%2046-2018/Annex%20C.1.doc) | Annex C.1
(/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/RMO%2046-2018/Annex%20C.1.doc) | Annex C.2
(/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/RMO%2046-2018/Annex%20C.2.doc) | Annex D
(/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/RMO%2046-2018/Annex%20D.DOCX) | Annex D.1
(/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/RMO%2046-2018/Annex%20D.1.docx) | Annex D.2
(/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/RMO%2046-2018/Annex%20D.2.docx) | Annex E
(/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/RMO%2046-2018/Annex%20E.XLSX) | Annex E.1
(/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/RMO%2046-2018/Copy%20of%20Annex%20E.1.XLSX) | Annex
F (/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/RMO%2046-2018/Copy%20of%20Annex%20F.XLSX) | Annex
G (/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/RMO%2046-2018/Annex%20G.DOCX) | Annex H
(/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/RMO%2046-2018/Annex%20H.DOCX) | Annex I
(/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/RMO%2046-2018/Annex%20I.xlsx) | Annex J
(/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/RMO%2046-2018/Annex%20J.docx) | Annex K
(/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/RMO%2046-2018/Annex%20K.docx) | Annex L
(/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/RMO%2046-2018/Annex%20L.docx) | Annex M
(/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/RMO%2046-2018/Copy%20of%20Annex%20M.XLSX)

RMO No. 47-2018 Terminates the preparation and submission of the Monthly Report on Registration and Remittance of Withholding Taxes (BIR Form No. W7) and October
Accomplishment Report on Pre-Audited Withholding Tax Returns (BIR Form No. W8) 26, 2018
Digest (/images/bir_files/internal_communications_3/Digest%20of%20RMO%202018/RMO_NO.%2047-2018_digest.pdf) | Full Text
(/images/bir_files/internal_communications_3/Full%20Text%20of%20RMO%202018/RMO_No.47-2018.pdf)

RMO No. 48-2018 Prescribes additional cases to be covered by Tax Verification Notice November
Digest (/images/bir_files/internal_communications_3/Digest%20of%20RMO%202018/RMO_NO.%2048-2018_digest.pdf) | Full Text 5, 2018
(/images/bir_files/internal_communications_3/Full%20Text%20of%20RMO%202018/RMO_No.48-2018.pdf)

RMO No. 49-2018 Authorizes Revenue Collection Officers to accept tax payments pertaining to ONETT of taxpayers availing the Fast Lane November
Digest | Full Text (/images/bir_files/internal_communications_3/Full%20Text%20of%20RMO%202018/RMO_No.49-2018.pdf) 13, 2018

RMO No. 50-2018 Amends Annex C and Annex F of RMO No. 45-2018 relative to the submission of FOI Reports November
Digest (/images/bir_files/internal_communications_3/Digest%20of%20RMO%202018/RMO_NO.%2050-2018_digest.pdf) | Full Text 14, 2018
(/images/bir_files/internal_communications_3/Full%20Text%20of%20RMO%202018/RMO_No.50-2018.pdf) | Annex C
(/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/RMO%2050-2018/Annex%20C.pdf) | Annex F
(/images/bir_files/internal_communications_3/Attachments%20of%20RMO%202018/RMO%2050-2018/Annex%20F.pdf)

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