1998 Revenue Memorandum Orders

No. of Issuance Subject Matter Date of Issue

RMO No. 1-98 Sets the revenue target of the BIR for CY 1998 January
21,1998
RMO No. 2-98 Prescribes the policies and guidelines to intensify the January
collection/settlement of delinquent accounts under RA 21,1998
No. 8424
RMO No. 3-98 Creates new categories of Alphanumeric Tax Codes February
(ATCs) to facilitate the identification and monitoring of 4,1998
certain revenue sources subject to final withholding
RMO No. 4-98 Indicates the authorized signatories of checks, February
documents and papers on financial and administrative 5,1998
matters
RMO No. 5-98 Prescribes the policies and procedures relative to the February
screening, selection and grant of scholarships under the 6,1998
Masteral Degree in Tax Management Program of the
University of the Philippines in the Visayas
RMO No. 6-98 Prescribes the policies and procedures for the internal February
recruitment of personnel for the Revenue Data Centers 10,1998
RMO No. 7-98 Prescribes the policies, guidelines and procedures to February
implement the Trainer Assignment Program for the 11,1998
mass rollout of the Integrated Tax System
RMO No. 8-98 Prescribes the policies and procedures to implement the February
Corporate Stock and Documentary Stamp Tax Program 13,1998
RMO No. 9-98 Revises RMO No. 20-97 by prescribing additional February
policies, guidelines and procedures for the grant and 16,1998
revocation of access to identified users
RMO No.10-98 Amends RMO No. 27-97 by prescribing the Codes February
Tables for use in the implementation of the Integrated 17,1998
Tax System (ITS) on the Zonal Valuation Codes of
NOMIS
RMO No. 11-98 Prescribes the audit policies and procedures in the audit February
of 1996 and 1997 Value-Added Tax returns 17,1998
RMO No. 12-98 Prescribes the policies and procedures to implement the February
1998 Audit Program 17,1998
RMO No. 13-98 Prescribes the additional policies and operational February
guidelines for the implementation of the Taxpayer 18,1998
Record Update (TRU) for taxpayers earning pure
compensation income in non-ITS converted Revenue
District Offices
RMO No. 14-98 Prescribes the policies and guidelines to implement RR February
No. 10-97 which designates government officials as 19,1998
withholding agents
RMO No. 15-98 Prescribes the policies and guidelines to institutionalize February
the Management Committee (MANCOM) 24,1998
RMO No. 16-98 Prescribes the policies and guidelines on the grant of February
honoraria sourced from Tax Computerization Project 24,1998
(TCP) funds
RMO No. 17-98 Prescribes the general policies in the allocation of February
audio-visual equipment which are part of the BIR-Tax 24,1998
Computerization Project funded by World Bank Loan
RMO No. 18-98 Prescribes the guidelines and procedures in the February
institutionalization of all projects under 25,1998
OPERATIONS, MOST and SPIRIT created under
RMO No. 3-96
RMO No. 19-98 Prescribes the guidelines and procedures in the retrieval March 3,1998
and processing of tax returns
RMO No. 20-98 Prescribes the policies and procedures for monitoring March 4,1998
and evaluating the performance of BIR offices relative
to the eight (8) BIR Institutional Performance Measures
RMO No. 21-98 Prescribes the interim procedures in the handling and March 5,1998
processing of the 1998 tax returns
RMO No. 22-98 Prescribes the procedures in the preparation and March 6,1998
monitoring of report on the number of registered
taxpayers and stop- filers
RMO No. 23-98 Amends RMO No. 50-97 by clarifying the process for March 6,1998
the validation of the Enhancement Deliverables under
the BIR Tax Computerization Project
RMO No. 24-98 Amends RMO No. 24-94 by defining the new March
composition of the Inspection and Acceptance 10,1998
Committee in the National Office
RMO No. 25-98 Defines the policies for the amendment/clarification of March
RMO No. 8-98 relative to the Corporate Stock 13,1998
Documentary Stamp Tax Program
RMO No. 26-98 Prescribes the policies and procedures on the March
establishment of the inquiry handling facility for the 24,1998
BIR Web Page
RMO No. 27-98 Prescribes the audit policies and procedures of the 1998 March
Enforcement Audit Program 25,1998
RMO No. 28-98 Amends RMO No. 3-98 by amending the April 1,1998
Alphanumeric Tax Codes on fringe benefits
RMO No. 29-98 Specifies the scope and schedule of the second set of April 2,1998
Comprehensive Tax Reform Program enhancements
RMO No. 30-98 Amends RMO No. 43-98 relative to the security control April 7,1998
measures in the Accountable Forms Division
RMO No. 31-98 Amends RMO No. 21-84 by defining the new April 8,1998
composition of the Committee on Disposal of
Specialized Accountable Forms in the Regional Offices
RMO No. 32-98 Prescribes the guidelines and procedures in the roll-out April 16,1998
of the Accountable Forms System (AFS) at the AFS
pilot and non-pilot sites
RMO No. 33-98 Amends certain portions of RMO No. 18-98 which April 21,1998
pertains to the institutionalization of all projects under
OPERATION, MOST and SPIRIT
RMO No. 34-98 Prescribes the guidelines and procedures to standardize April 27,1998
the encoding of taxpayer data
RMO No. 35-98 Prescribes the policies, guidelines and procedures on April 29,1998
the issuance of clearance to retiring officials, as well as
those who resign or are affected by transfer, or are
otherwise separated from the service
RMO No. 36-98 Amends RMO No. 17-98 relative to the allocation of April 29,1998
audio-visual equipment made to the Public Information
and Education Division
RMO No. 37-98 Prescribes the guidelines and procedures in the April 30,1998
processing of BIR monthly collection reports of
computerized RDOs and the comparative year-to-date
collection report for all Revenue District Offices
(RDOs)
RMO No. 38-98 Amends RMO No.11-98 by extending the period for the May 4,1998
investigation of Value-Added Tax returns from 30 to 60
days
RMO No. 39-98 Creates an Inspection and Acceptance Committee in May 18,1998
every Revenue Data Center
RMO No. 40-98 Prescribes the guidelines and procedures in the May 18,1998
handling of Taxpayer Record Update validation and
upload of suspense records
RMO No. 41-98 Specifies that only the Chief or Assistant Chief of the May 22,1998
Division is authorized to sign the Requisition and Issue
Voucher (RIV-Gen. Form No. 3) in requesting
accountable forms
RMO No. 42-98 Prescribes the policies, guidelines and procedures on May 28,1998
the processing of payment data from Accredited Agent
Banks (AABs) under non- computerized RDOs
RMO No. 43-98 Establishes the SPIRIT Mass Roll-Out Manual as the May 28,1998
reference document concerning guidelines and
procedures pertaining to the mass roll-out of the
Integrated Tax System at different BIR offices.
RMO No. 44-98 Prescribes the policies and procedures relative to the June 1,1998
security requirements of BIR in the technical
computing environment
RMO No. 45-98 Prescribes the policies, guidelines and procedures on June 3,1998
the availment of compromise and/or abatement of tax
liabilities for assessment notices issued on or before
April 30,1998
RMO No. 46-98 Amends RMO No.73-94 by revising the format and June 3,1998
procedures in the preparation of the "Report on Drastic
Changes in Collection Performance" (BIR Form No.
1771)
RMO No. 47-98 Prescribes the policies and guidelines on the use of the June 4,1998
Taxpayer Record Update (TRU) Manual
RMO No. 48-98 Integrates all common procedural problems and June 10,1998
solutions during pilot rollouts
RMO No. 49-98 Prescribes the policies and procedures on the Benefits June16,1998
Realization Review of Enhancements under the BIR
Tax Computerization Project (TCP)
RMO No. 50-98 Implements the updated Code of Conduct for BIR June 16,1998
officers and employees
RMO No. 51-98 Prescribes the additional policies and guidelines June 24,1998
relative to the granting of honoraria from TCP funds
under RMO No. 16-98
RMO No. 52-98 Prescribes the policies and procedures on the selection June 25,1998
of winners for the 1998 Model Office Awards in the
National and Regional Offices of the BIR
RMO No. 53-98 Prescribes the documents required for submission by a June 25,1998
taxpayer upon audit of his tax liabilities
RMO No. 54-98 Prescribes the registration requirements to be submitted June 25,1998
by taxpayers relative to: a) registration of new taxpayer;
b) registration of cash machines; c) securing authority
to print receipts and invoices; d) stamping of receipts
and invoices; e) stamping of manual/bond books of
accounts; and f) securing permit to use loose-
leaf/computerized books of accounts/invoices and
receipts
RMO No. 55-98 Identifies the various reports required to be submitted June 25,1998
to the Internal Affairs Service
RMO No. 56-98 Amends RMO No. 22-98 relative to the preparation and June 25,1998
monitoring of report on the number of registered
taxpayers and stop-filers
RMO No. 57-98 Prescribes the guidelines and procedures to ensure the June 25,1998
availability of BIR Forms during mass rollout of the
Integrated Tax System and Internal Administrative
System
RMO No. 58-98 Prescribes the policies, guidelines and contest June 29,1998
mechanics for the Search for 1998 BIR Tax Wizards
RMO No. 59-98 Suspends the tax audit of taxpayers until further notice July 6,1998
from the Commissioner
RMO No. 60-98 Prescribes the policies and procedures for the conduct July 6,1998
of the annual search for Model Employee at the
National and Regional Office levels
RMO No. 61-98 Prescribes the guidelines and procedures for the July 8,1998
conduct of joint and coordinated examination of
interrelated taxpayers covering all internal revenue
 taxes for taxable year 1997 and uninvestigated prior
years
RMO No. 62-98 Prescribes the guidelines in the submission of report of July 13,1998
all availments of compromise settlements pursuant to
RMO No. 45-98
RMO No. 63-98 Prescribes the use of BIR Form No. 1601 (formerly July 13,1998
Form 1743W) in the remittance of taxes on fringe
benefits in computerized and non-computerized RDOs
RMO No. 64-98 Prescribes the guidelines and instructions relative to the July 14,1998
submission of inventories of pending cases/dockets and
other reports in relation to the suspension of
audit/investigation pursuant to RMO No. 59-98
RMO No. 65-98 Prescribes the policies and guidelines on the use of the August
Security and Access Kit and the Security and Access 18,1998
Technical Handbook
RMO No. 66-98 Prescribes the policies and procedures for the August
processing and monitoring of tax payments due from 25,1998
insurance companies
RMO No. 67-98 Amends RMO No. 27-97 by clarifying the process in August
the maintenance of Codes Tables and defining further 28,1998
the roles and responsibilities of concerned offices
RMO No. 68-98 Prescribes the implementation of Oplan Accounts September
Receivable as well as specifies the composition, duties 4,1998
and functions of the Task Force created for that purpose
RMO No. 69-98 Prescribes the Implementation of interim measures in September
all ITS pilot RDOs relative to the issuance of Authority 8,1998
to Print Sales Invoices and Receipts and issuance of
Audit Notices
RMO No. 70-98 Amends RMO NO. 14-98 by identifying the September
government officials designated as withholding agents 10,1998
RMO No. 71-98 Clarifies the delineation of functions between the September
Enforcement Service and the Assessment Service 28,,1998
RMO No. 72-98 Revises the format and procedures relative to the September
preparation of the Monthly Report on the Registration 29,1998
and Remittance of Withholding Taxes (BIR Form W-7)
and Accomplishment Report on Pre-Audited
Withholding Tax Returns (BIR Form W-8)
RMO No. 73-98 Prescribes the procedures for the processing of claims September
for value-added tax credit/refund by exempt/non-VAT 30,1998
registered taxpayers in the computerized RDOs.
RMO No. 74-98 Amends pertinent portions of RMO Nos. 69-98 and 54- October
97 relative to the issuance of Authority to Print Sales 5,1998
Invoices and Receipts during systems non-availability
and the issuance of Audit Notice/Letter of Authority
RMO No. 75-98 Lifts the ban on the investigation of the top twenty (20) October
taxpayers in the Revenue District Offices 6,1998
RMO No. 76-98 Designates officials authorized to sign Warrants of October
Distraint and Levy/Garnishment and the lifting of the 8,1998
Notice of the Tax Liens and cancellation of the Writ of
Garnishment and Authority to Cancel Assessment
RMO No. 77-98 Prescribes the guidelines and procedures on the October
issuance and utilization of the Oil Firms' 14,1998
Reimbursement Certificate and Reimbursement
Certificate Tax Debit Memo
RMO No. 78-98 Prescribes the guidelines relative to the issuance of October
medical certificate for leave purposes 15,1998
RMO No. 79-98 Prescribes the policies and procedures for the October
monitoring of taxes arising from land transfer 16,1998
RMO No. 80-98 Prescribes the policies and procedures on the November
transmittal and centralized processing of the Annual 9,1998
Information Return on Income Tax Withheld on
Compensation, Expanded and Final Withholding Taxes
(BIR Form No. 1743-IR or 1604) and the monthly
Remittance Return of Internal Revenue Taxes on
Government Money Payments (BIR Form No. 750AV
or 1600)
RMO No. 81-98 Prescribes the policies and guidelines on the use and November
maintenance of the BIR internet facilities 12,1998
RMO No. 82-98 Prescribes the policies, guidelines and procedures on November
the availment of the three-day Centennial Leave by 17,1998
revenue officials and employees
RMO No. 83-98 Prescribes the policies and procedures for the November
implementation of an Automated Database for 17,1998
Documentary Stamps Metering Machine with
Encryption
RMO No. 84-98 Prescribes the policies and mechanics for the raffle of November
sales invoices and receipts under the "Humingi ng 18,1998
Resibo, Manalo ng Libo-Libo, Part II" raffle promo
RMO No. 85-98 Amends RMO NO. 21-94 by defining the new November
composition of the Committee on Disposal of 13,1998
Specialized Accountable Forms in the National Office
RMO No. 86-98 Prescribes the policies relative to the payment of November 23,
national internal revenue taxes in the form of Tax Credit 1998
Certificate
RMO No. 87-98 Prescribes the policies and procedures for the December
preparation and submission of the 1999 Work Plan of 7,1998
Activities
RMO No. 88-98 Delegates the authority of approving Certification by December
Procurement Officer on the unavailability of suitable 9,1998
substitutes of exclusively manufactured or distributed
supplies/materials
RMO No. 89-98 Amends pertinent provisions relative to the raffle of December
sales invoices and receipts under the "Humingi ng 9,1998
Resibo, Manalo ng Libo-libo, Part 2" raffle promo
RMO No. 90-98 Prescribes the payment of printing costs of BIR labels December
for wines, spirits and other alcohol products being 11,1998
charged by the authorized printer
RMO No. 91-98 Suspends all field operations of the BIR relative to December
examination and clarification of taxpayers record and 11,1998
other transactions effective December 16,1998 until
January 11,1999
RMO No. 92-98 Implements the policies, guidelines and Integrated Tax December
System (ITS) transition procedures for the 14,1998
implementation of Revenue Regulation No. 8-98
RMO No. 93-98 Prescribes the guidelines and the feedback/monitoring December
mechanism for the establishment of Taxpayers Service 14,1998
Counter in frontline offices of the BIR
RMO No. 94-98 Amends certain portions of RMO No. 16-97, RMO No. December
29-96 and RMO No. 62-94 by revising the policies and 15,1998
procedures on the acceptance of BIR Tax
Computerization Project (TCP) deliverables and the
designation of signatories of TCP documents and
invoices
RMO No. 95-98 Sets the revenue target of the BIR for CY 1999 December
17,1998
RMO No. 96-98 Delegates the authority to sign contractual December
appointments for the Information Systems Group to the 18,1998
designated Officer-in-Charge of the Information
Systems Group
RMO No. 97-98 Extends up to June 30,1999 RSO NOS. 673-98 and December
697-98 relative to the conduct of joint and coordinated 21,1998
examination of interrelated taxpayers, and audit of
banks, insurance companies and other financial
intermediaries for taxable year 1997 and uninvestigated
prior years
RMO No. 98-98 Prescribes the guidelines and procedures for the December 23,
acceptance and payment of deliverables under the BIR- 1998
Development Academy of the Philippines (DAP)
Change Management Assistance Program (CMAP)
RMO No. 99-98 Prescribes the procedures for the filing of excise tax December
returns and payment of excise taxes on petroleum 29,1998
products, including the use of Reimbursement
Certificates-Tax Debit Memo in the payment of said
taxes