The Bureau of Internal Revenue has issued its Revenue Memorandum Order No. 5-2010 which implements a no-noon break policy and schedule in order to serve the taxpayers.
read full text of RMO 5-2010, date January 19, 2010 > > > RMO 5-2010
Saturday, 09 January 2010 00:00 [ manilatimes.net ]
BY LAILANY P. GOMEZ REPORTER
The Bureau of Internal Revenue (BIR) said on Friday that it has transferred hundreds of personnel in key positions in an effort to boost revenue collections this year.
In a statement, BIR Commissioner Joel Tan-Torres said the agency has already reshuffled 283 personnel in key positions since it started its revamp last month.
“This reshuffle is crucial to the present thrust of the bureau of meeting its collection goal for this year. We have to obtain maximum operational efficiency of field officials starting this year in all Revenue Offices to effect the implementation of high-visibility public awareness programs on taxpayers service and enforcement campaigns of the bureau,” he said.
Last year, President Gloria Arroyo directed the Department of Finance to strictly implement the Lateral Attrition Law that sought to penalize tax collectors who failed to deliver promised revenues.
This law provides a system of rewards and punishment for personnel of the Bureau of Internal Revenue and of the Bureau of Customs to encourage them to hit targets. Those who fall short of their goal by at least 7.5 percent would be dismissed from service, while those who exceed the same would be given incentives, including cash.
The two revenue collection agencies—which contribute at least 80 percent to national coffers—often missed their monthly collection targets last year.
But the Tax agency said it was able to overshoot its December collection target of P60.03 billion after collecting P61.55 billion with the help of tax collection enhancement measures.
“The BIR will continue to evaluate the performance of all revenue officers based on certain key performance indicators and conduct periodic transfers of personnel to ensure that the over-achievers are rewarded and the non-performers placed in less responsible assignment,” Tan-Torres pointed out.
Besides reorganization, the Tax agency also said it would conduct a written comprehensive examination for all revenue officers, intelligence officers and special investigators who belong to the assessment group in a bid to improve their performance. Tan-Torres said the examination would also support the agency’s professionalization and career development program.
The exam, which will be held on January 24 should serve as a means through which the Tax agency could improve its training and skills enhancement programs and determine the most effective assignments for its personnel, the commissioner said.
The BIR said the government economic managers are set to lower the agency’s 2010 revenue goal to accommodate the effects of the tax-eroding measures and recent calamities on tax intake.
The commissioner said the Development Budget Coordination Committee is now finalizing the revision of the tax agency’s collection target from P875.1 billion to P830 billion.
Originally, the tax agency sought to lower its goal to only P800 billion.
Revenue Regulations (RRs) are issuances signed by the Secretary of Finance, upon recommendation of the Commissioner of Internal Revenue, that specify, prescribe or define rules and regulations for the effective enforcement of the provisions of the National Internal Revenue Code (NIRC) and related statutes
Revenue Memorandum Orders (RMOs) are issuances that provide directives or instructions; prescribe guidelines; and outline processes, operations, activities, workflows, methods and procedures necessary in the implementation of stated policies, goals, objectives, plans and programs of the Bureau in all areas of operations, except auditing.
Revenue Memorandum Rulings (RMRs) are rulings, opinions and interpretations of the Commissioner of Internal Revenue with respect to the provisions of the Tax Code and other tax laws, as applied to a specific set of facts, with or without established precedents, and which the Commissioner may issue from time to time for the purpose of providing taxpayers guidance on the tax consequences in specific situations. BIR Rulings, therefore, cannot contravene duly issued RMRs; otherwise, the Rulings are null and void ab initio
Revenue Memorandum Circular (RMCs) are issuances that publish pertinent and applicable portions, as well as amplifications, of laws, rules, regulations and precedents issued by the BIR and other agencies/offices.
Revenue Bulletins (RB) refer to periodic issuances, notices and official announcements of the Commissioner of Internal Revenue that consolidate the Bureau of Internal Revenue's position on certain specific issues of law or administration in relation to the provisions of the Tax Code, relevant tax laws and other issuances for the guidance of the public.
BIR Rulings are official position of the Bureau to queries raised by taxpayers and other stakeholders relative to clarification and interpretation of tax laws.
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RR No. 13-2018
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R No. 12-2018
Consolidates Revenue Regulations on Estate Tax and Donor's Tax incorporating the amendments introduced by RA No. 10963 (TRAIN Law) (Published in Manila Bulletin on March 19, 2018) Digest | Full Text
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RR No. 4-2018
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Amends certain provisions of RMO No. 22-2016 relative to the submission of mandatory documentary requirements for reissuance of Certificate Authorizing Registration Digest | Full Text
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RMC No. 105-2016
Amends certain provisions of Revenue Memorandum Circular No. 76-2007 on the submission of mandatory documentary requirements for One-time Transactions involving transfer of real property Digest | Full Text
Reiterates the provisions of RMC No. 39-2015 re: "Updated BIR Citizens Charter as Consolidated" and RMC No. 80-2012 re: "Strict Adherence to ARTA Provision on Accessing Frontline Services" on Certificates Authorizing Registration issuance Digest | Full Text
July 14, 2
RMO No. 38-2016
Revokes RMO Nos. 24-2016 and 25-2016 prescribing the investigation of parties in transactions involving the transfer/assignment/sale of properties Digest | Full Text
July 1,
RMC No. 64-2016
Clarifies the nature, tax treatment, registration and compliance requirements of corporations and associations under Section 30 of the National Internal Revenue Code of 1997, as amended Digest | Full Text | Annex A | Annex A-1 | Annex B
June 20, 2016
RMO No. 24-2016
Prescribes the investigation of parties in transactions involving the transfers/assignments/sale of properties Digest | Full Text
June 8,
RMC No. 28-2015
Publishes the full text of the Joint Memorandum Circular between the BIR and Land Registration Authority Digest | Full Text
May 19, 2015
RMC No. 29-2015
Publishes the full text of the Memorandum of Agreement among the Department of Finance, Department of Justice, BIR and the Land Registration Authority Digest | Full Text
May 19, 2015
RMO No. 7-2015
Prescribes and implements the revised consolidated Schedule of Compromise Penalties for Violations of the National Internal Revenue Code Digest | Full Text | Annex A |
March 23, 201
RMC No. 51-2014
Clarifies the inurement prohibition under Section 30 of the National Internal Revenue Code of 1997 Digest | Full Text
June 11, 2014
RMC No. 47-2014
Publishes the full text of the Memorandum of Understanding between the BIR and Home Development Mutual Fund Digest | Full Text
May 30, 201
RMC No. 42-2014
Clarifies the Electronic Certificate Authorizing Registration (eCAR) forms prescribed under RMC No. 40-2014 | Full Text
May 21,
RMC No. 40-2014
Prescribes the use of Electronic Certificate Authorizing Registration (BIR Form No. 2313-R for Transaction Involving Transfer of Real Properties and BIR Form No. 2313-P for Transaction Involving Transfer of Personal Properties) | Full Text | Annex A | Annex B
May 15,
RMC No. 32-2014
Extends the period within which to submit the required affidavit and official appointment books under Section 3 of RR No. 4-2014 Digest | Full Text | Attachment
May 5, 2014
RR No. 4-2014
Prescribes the policies and guidelines in the monitoring of service fees of professionals (Published in Manila Bulletin on March 21, 2014) Digest | Full Text
March 20, 2014
RR No. 18-2013
Amends certain sections of RR No. 12-99 relative to the due process requirement in the issuance of a deficiency tax assessment (Published in Manila Bulletin on November 30, 2013 and The Philippine Star on December 3, 2013) Digest | Full Text | Annexes
November 28, 2013
RMC No. 53-2013
Clarifies the taxability of donations given to homeowners’ association of subdivisions and villages Digest | Full Text
August 14, 2013
RMC No. 49-2013
Circularizes the revocation of Certification Ruling issued under SN No. 391-2009 Digest | Full Text
July 10, 2013
RR No. 10-2013
Amends further pertinent provisions of Revenue Regulations (RR) No. 2-98, as last amended by RR No. 30-2003, which provides for the inclusion of real estate service practitioners who passed the licensure examination given by the Real Estate Service under the Professional Regulations Commission as among those professionals falling under Section 2.57.2(A)(1) of RR No. 2-98, as amended, and RR No. 14-2002 as regards income payments to certain brokers and agents (Published in Manila Bulletin on June 8, 2013) Digest | Full Text
June 6, 2013
RR No. 9-2013
Amending certain provisions of Revenue Regulations No. 30-2002 (Published in Manila Bulletin on May 11, 2013) | Full Text
May 10, 2013
RMC No. 39-2013
Provides guidelines on the receipt of protest letter on Final Assessment Notices and Final Decision on Disputed Assessments | Full Text | Annex A
May 7, 2013
RMO No. 7-2013
Prescribes the endorsement of fraud cases discovered in the processing and issuance of Certificates Authorizing Registration (CARs) and Tax Clearances (TCLs); and amends the manner and procedures in the issuance of CARs and TCLs for transactions or transfers within the area of jurisdiction of Revenue Region No. 1 | Full Text
April 4, 2013
RMC No. 28-2013
Revokes BIR Ruling No. SH (044) 261-2008 pursuant to BIR Ruling No. 433-2012 | Full Text
April 1, 2013
RMC No. 9-2013
Clarifies the taxability of association dues, membership fees and other assessments/charges collected by homeowners’ associations Digest | Full Text
January 30, 2013
RMC No. 80-2012
Directs all BIR offices performing frontline services to strictly adhere to the provisions of the "Anti-Red Tape Act of 2007" Digest | Full Text
November 28, 2012
RMC No. 64-2012
Clarifies the imposition of business taxes on professionals Digest | Full Text
October 31, 2012
RMC No. 65-2012
Clarifies the taxability of association dues, membership fees and other assessments/charges collected by condominium corporations Digest | Full Text
October 31, 2012
RR No. 13-2012
Prescribes the VAT treatment on sale of adjacent residential lots, house and lots or other residential dwellings, thereby amending certain provisions of RR No. 16-2005, as amended | Full Text
October 12, 2012
RMC No. 40-2012
Prescribes a period of prescription for Rulings under Section 40(C)(2) of the National Internal Revenue Code of 1997, as amended Digest | Full Text
August 6, 2012
RMC No. 37-2012
Clarifies Section 11 of Revenue Regulations No. 06-08 re: rules on the taxation of sale, barter, exchange or other disposition of shares of stock held as capital assets | Full Text
August 6, 2012
RMC No. 35-2012
Clarifies the taxability of clubs organized and operated exclusively for pleasure, recreation and other non-profit purposes Digest | Full Text
August 6, 2012
RMC No. 32-2012
Clarifies the grant of tax exemption to private contractors for socialized housing projects under the "Urban Development and Housing Act of 1992" Digest | Full Text
July 16, 2012
RMC No. 31-2012
Reiterates the policies and guidelines in the computation of penalties on dishonored checks Digest | Full Text
July 13, 2012
RMC No. 29-2012
Clarifies the form to be used for Waiver of the Defense of Prescription under the Statute of Limitations | Full Text | Annex A
June 29, 2012
RR No. 10-2012
Defines the joint venture or consortium formed for the purpose of undertaking construction projects and mandatory enrollment of local contractors in the Electronic Filing and Payment System (eFPS) (Published in Manila Bulletin on June 4, 2012) | Full Text
June 1, 2012
RR No. 9-2012
Implements certain Sections of the NIRC of 1997 relative to the non-redemption of properties sold during involuntary sales (Published in Manila Bulletin on June 4, 2012) | Full Text
Establishes the policy on the binding effect of rulings issued prior to Tax Reform Act of 1997 (Published in Manila Bulletin on April 4, 2012) | Full Text
April 2, 2012
RMC No. 7-2012
Circularizes relevant portion of BIR Ruling No. 023-10 concerning the Capital Gains Tax and Documentary Stamp Tax liability of a non-stock non-profit organization on its disposition of real property Digest | Full Text
February 24, 2012
RMC No. 3-2012
Clarifies the tax implications of General Professional Partnership Digest | Full Text
January 12, 2012
RR No. 18-2011
Provides the penalties for violation of the requirement that output tax on the sale of goods and services should be separately indicated in the Sales Invoice or Official Receipt (Published in Manila Bulletin on November 23, 2011) | Full Text
November 21, 2011
RMC No. 55-2011
Clarifies the redemption period on foreclosed property pursuant to RMC No. 58-2008 Digest | Full Text
November 11, 2011
RR No. 16-2011
Increases the amount of threshold amounts for sale of residential lot, sale of house and lot, lease of residential unit and sale or lease of goods or properties or performance of services covered by Section 109 (P), (Q) and (V) of the Tax Code of 1997, as amended, thereby amending certain provisions of RR No. 16-2005, as amended, otherwise known as the “Consolidated VAT Regulations of 2005” (Published in Manila Bulletin on November 2, 2011) Digest | Full Text
October 28, 2011
RR No. 12-2011
Prescribes the reportorial requirement for establishments leasing or renting out spaces for commercial activities (Published in Manila Bulletin on July 27, 2011) | Full Text
July 25, 2011
RR No. 13-2011
Implements the Tax Provisions of Republic Act No. 9856 Otherwise Known as “The Real Estate Investment Trust Act of 2009” (Published in Manila Bulletin on July 27, 2011) | Full Text | Annex A | Annex B | Annex C | Annex D
Publishes the full text of the Memorandum of Agreement between the BIR and Securities and Exchange Commission Digest | Full Text
April 23, 20
RMO No. 41-2010
Revises policies, guidelines and procedures in the establishment/revision of the schedule of zonal values of real properties within the jurisdiction of the Revenue District Offices and for other purposes | Full Text | Annex A | Annex B | Annex C
April 26, 2010
RMO No. 40-2010
Prescribes the policies and guidelines in the recruitment and designation of private appraiser members to the Regional Executive and Technical Committees on real property valuation Digest | Full Text
April 23, 2010
RMC No. 34-2010
Publishes the full text of the Memorandum of Agreement between the BIR and Creba Land Services and Title Warranty Corporation Digest | Full Text
April 22, 2010
RMC No. 27-2010
Circularizes the full text of Department Order No. 6-2010 entitled “Amending further Ministry Order Nos. 20-86 and 21-86, as amended by Department Order Nos. 12-89, 13-89, 10-92, 21-99 and 35-04 creating the committees on real property valuation to determine the zonal values of real properties for purposes of computing any internal revenue tax” | Full Text
March 22, 2010
RMO No. 23-2010
Prescribes the guidelines on the issuance, replacement or revalidation of Certificates Authorizing Registration | Full Text
March 15, 2010
RMO No. 5-2010
Implements the no noon break work schedule and 24/7 eServices | Full Text
Publishes the full text of the Memorandum of Agreement between the Bureau of Internal Revenue (BIR), Bureau of Local Government Finance (BLGF)and Philippine Association of Local Treasurers and Assessors, Inc. (PHALTRA) December 17, 2009 | Full Text
RMC No. 30-2009
Circularizes the relevant portions of HUDCC Resolution No. 1, Series of 2008, approving the adjustment of the price ceiling for socialized housing | Full Text
Circularizes the order dispensing the necessity of securing a ruling from the BIR as a requisite for the issuance of CAR/TCL on the conveyance of land and common areas by the real estate developer to the Condominium Corporation organized in accordance with the provisions of RA No. 4726 for the purpose of holding title to and managing and maintaining the land and the common areas for the benefit of the condominium unit owners, and prescribes the policies and guidelines to be observed in the issuance of CAR/TCL in respect thereto |Full Text