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Agency issuances

16,884 issuances · 1941–2026

1990s BIR Revenue Memorandum Order

67 issuances from the 1990s

Newest first
  1. Jun 21, 1996 BIR Revenue Memorandum Order No. 12-96 (1996) BIR REVENUE MEMORANDUM ORDER NO. 12-96
  2. May 30, 1996 BIR Revenue Memorandum Order No. 11-96 (1996) BIR REVENUE MEMORANDUM ORDER NO. 11-96
  3. May 20, 1994 BIR Revenue Memorandum Order No. 41-94 (1994) MODIFIED PROCEDURES IN THE REGISTRATION OF VALUE-ADDED TAX (VAT), NON-VAT, AND EXCISE TAXPAYERS, WITHHOLDING AGENTS BRANCH(ES) WHETHER OR NOT FILING OF RETURN IS REQUIRED OR PAYMENT OF TAX IS DUE AND STORAGE PLACES/PREMISES WHERE INVENTORY OF GOODS FOR SALE OR FOR USE IN BUSINESS ARE KEPT, AND CANCELLATION OF REGISTRATION THEREOF.
  4. Apr 14, 1994 BIR Revenue Memorandum Order No. 31-94 (1994) GUIDELINES IN THE PROCESSING OF APPLICATION AND ISSUANCE OF CERTIFICATION FOR TRAVEL TAX EXEMPTION PURPOSES.
  5. Mar 17, 1994 BIR Revenue Memorandum Order No. 19-94 (1994) CLARIFICATION OF CERTAIN ISSUES ON THE FILING OF INCOME TAX RETURNS AND THE USE AND ISSUANCE OF STICK-ON LABELS
  6. Feb 14, 1994 BIR Revenue Memorandum Order No. 10-94 (1994) CONSOLIDATION OF EXISTING AND PRESCRIBING NEW BIR FORMS
  1. Oct 15, 1993 BIR Revenue Memorandum Order No. 9-93 (1993) BIR REVENUE MEMORANDUM ORDER NO. 9- 93, October 15, 1993 ] PRESCRIBING THE GUIDELINES AND PROCEDURES IN THE PROCESSING OF CLAIMS FOR TAX CREDIT OR REFUND OF THE THEN 15%, NOW 20% FINAL INCOME TAX WITHHELD FROM INTEREST INCOME/YIELD FROM DEPOSIT SUBSTITUTE INSTRUMENTS AND INTEREST INCOME FROM PHILIPPINE CURRENCY BANK DEPOSITS OF EMPLOYEES' TRUST/TRUSTEED PRIVATE EMPLOYEES RETIREMENT PLANS.
  2. Apr 14, 1993 BIR Revenue Memorandum Order No. 25-93 (1993) GUIDELINES/PROCEDURES IN THE COMPUTATION OF 40% SHARE OF LOCAL GOVERNMENT UNITS IN THE PROCEEDS OF MINING TAXES (EXCISE) COLLECTED BY THE BUREAU PURSUANT TO THE LOCAL GOVERNMENT CODE
  3. Mar 5, 1993 BIR Revenue Memorandum Order No. 17-93 (1993) BIR REVENUE MEMORANDUM ORDER NO. 17-93
  4. Mar 1, 1993 BIR Revenue Memorandum Order No. 18-93 (1993) CLARIFICATION OF CERTAIN ISSUES CONCERNING THE EXPANDED NEW PAYMENT CONTROL SYSTEM (NPCS) COVERING ALL TAXES
  5. Feb 24, 1993 BIR Revenue Memorandum Order No. 16-93 (1993) TAX FRAUD PROGRAM - TAX FRAUD INVESTIGATION FOR CRIMINAL PROSECUTION
  6. Feb 12, 1993 BIR Revenue Memorandum Order No. 23-93 (1993) MODIFIED PROCEDURES ON THE REGISTRATION OF WITHHOLDING AGENTS
  7. Jan 8, 1993 BIR Revenue Memorandum Order No. 15-93 (1993) PRESCRIBING PROCEDURES ON THE RECEIPT, TRANSMITTAL AND PROCESSING OF BIR FORM NO. 1702H (INFORMATION RETURN ON TRANSACTIONS WITH RELATED FOREIGN PERSONS)
  8. Dec 21, 1992 BIR Revenue Memorandum Order No. 21-93 (1992) REVISED GUIDELINES AND PROCEDURES RELATIVE TO DOCUMENTARY STAMPS METERING MACHINES USED BY AUTHORIZED TAXPAYERS.
  9. Dec 7, 1992 BIR Revenue Memorandum Order No. 44-92 (1992) PROCEDURES FOR CLAIMING THE ACCELERATED DEPRECIATION FOR DIESEL-POWERED ELECTRIC POWER GENERATING EQUIPMENT PURSUANT TO REVENUE REGULATIONS NO. 2-92, AS AMENDED, AND REPORTING THEREOF.
  10. Nov 18, 1992 BIR Revenue Memorandum Order No. 41-92 (1992) PRESCRIBING THE USE AND GUIDELINES FOR ACCOMPLISHING BIR FORM NO. 1702 H - (INFORMATION RETURN ON TRANSACTIONS WITH RELATED FOREIGN PERSONS)
  11. Sep 11, 1992 BIR Revenue Memorandum Order No. 38-92 (1992) ADDENDA/AMENDMENTS TO RMO NO. 32-92 DATED AUGUST 7, 1992 RELATIVE TO THE GUIDELINES AND PROCEDURES IN THE PROCESSING OF TAX CREDIT/REFUND OF EXCESS WITHHOLDING TAX/OVERPAYMENT OF INDIVIDUAL INCOME TAX FOR 1991 (COVERING BIR FORM NOS. 1701 - FOR INDIVIDUALS WITH INCOME FROM BUSINESS/PROFESSION AND COMPENSATION; 1701A - FOR INDIVIDUALS WITH COMPENSATION INCOME ONLY)
  12. Sep 11, 1992 BIR Revenue Memorandum Order No. 36-92 (1992) MODIFIED OVERALL PROCEDURE IN THE REGISTRATION OF NEW VAT AND NON-VAT TAXPAYERS
  13. Sep 9, 1992 BIR Revenue Memorandum Order No. 35-92 (1992) TAXPAYER'S BILL OF RIGHTS
  14. Sep 4, 1992 BIR Revenue Memorandum Order No. 34-92 (1992) BIR REVENUE MEMORANDUM ORDER NO. 34-92, September 04, 1992 LIFTING THE SUSPENSION OF AUDIT OF INCOME AND BUSINESS TAX RETURNS FOR 1990 AND 1991
  15. Aug 7, 1992 BIR Revenue Memorandum Order No. 32-92 (1992) PRESCRIBING THE GUIDELINES AND PROCEDURES IN THE PROCESSING OF TAX CREDIT/REFUND OF EXCESS WITHHOLDING TAX/OVERPAYMENT OF INDIVIDUAL INCOME TAX FOR 1991 (COVERING BIR FORM NOS. 1701 - FOR INDIVIDUALS WITH INCOME FROM BUSINESS/PROFESSION AND COMPENSATION; 1701A - FOR INDIVIDUALS WITH COMPENSATION INCOME ONLY)
  16. Aug 3, 1992 BIR Revenue Memorandum Order No. 30-92 (1992) CLARIFYING REVENUE MEMORANDUM ORDER NO. 23-92, REGARDING SUSPENSION OF 1990-1991 TAX INVESTIGATION
  17. Jun 9, 1992 BIR Revenue Memorandum Order No. 25-92 (1992) PRESCRIBING THE PROCEDURES ON THE PROCESSING OF TAXABLE BREAK-EVEN, EXEMPT AND REFUNDABLE INDIVIDUAL INCOME TAX RETURNS (1701A) AND NON- RESIDENT CITIZEN INCOME TAX RETURNS (1701C) INCLUDING THE NUMBERING OF TAX RETURNS
  18. May 28, 1992 BIR Revenue Memorandum Order No. 26-92 (1992) PRESCRIBING THE REQUIREMENTS AND CONDITIONS PRECEDENT TO THE NON-RECOGNITION OF GAIN IN TRANSACTIONS INVOLVING TRANSFER OF PROPERTIES IN EXCHANGE FOR SHARES OF STOCK UNDER SECTION 34(C) (2) OF THE TAX CODE, AND THE PROCEDURE TO BE OBSERVED IN MONITORING COMPLIANCE WITH SAID CONDITIONS
  19. May 20, 1992 BIR Revenue Memorandum Order No. 20-92 (1992) MANAGEMENT OF SURRENDERED SALES RECEIPTS AND INVOICES IN BIR RAFFLE PROMOS.