No.

of Issuance
RMO No. 2-2010

RMO No. 6-2010

RMO No. 13-2010

RMO No. 16-2010

RMO No. 76-2010

RMO No. 13-2011

RMO No. 15-2011

RMO No. 18-2011

RMO No. 26-2011

RMO No. 36-2011

Subject Matter
Amends certain provisions of RMO No. 42007, as amended, relative to the limitation
on the amount and period of acceptance of
income and other tax payments by Revenue
Collection Officers in areas where there are
Authorized Agent Banks
Prescribes the policies and guidelines in the
stamping of Income Tax Returns and the
attached audited financial statements and
the number of copies of tax returns to be
submitted and filed
Amends RMO No. 6-2010 relative to the
stamping of Income Tax Returns and the
audited Financial Statements
Prescribes the policies and guidelines in
determining the output Value-Added Tax
liabilities of motels and other similar
establishments
Prescribes the policies and guidelines in the
issuance of Certificate of Tax Exemption of
Cooperatives and the monitoring thereof
Amends certain provision of RMO No. 62010 relative to the stamping of Income Tax
Returns and the attached audited Financial
Statements, and the number of copies of tax
returns to be submitted and filed
Allows the acceptance of Out-of-District
Income Tax Returns for CY 2010 filed by
certain government officials and employees
Allows the acceptance of out-of-district
Income Tax Returns for CY 2010 filed on
April 14 and 15, 2011 only by individuals
earning purely compensation income
Prescribes the guidelines in the tax
treatment of separation benefits received by
officials and employees on account of their
separation from employment due to death,
sickness or other physical disability and the
issuance of Certificate of Tax Exemption
from Income Tax and from withholding Tax
Amends certain provisions of RMO No. 262011 re: guidelines in the tax treatment of
separation benefits received by officials and
employees on account of their separation

Date of Issue
January 8, 2010

Page
12

January 20, 2010

34

February 4, 2010

59

February 5, 2010

10 34

September 28,
2010

35 45

March 17, 2011

46

March 18, 2011

47 48

April 15, 2011

49

June 13, 2011

50 61

September 28,
2011

62 65

RMO No. 3-2012

RMO No. 13-2012

RMO No. 25-2012

RMO No. 20-2013

RMO No. 28-2013

RMO No. 34-2014

RMO No. 27-2016

from employment due to death, sickness or

other physical disability and the issuance of
Certificate of Tax Exemption from Income
Tax and from the Withholding Tax
Reiterates the policies and guidelines
relative to the acceptance of out-of-district
Income Tax Returns for Calendar Year 2011
filed by certain government officials and
employees
Prescribes the revised guidelines and
procedures in handling Letter Notices
generated through Third-Party Information
data matching with tax returns
Prescribes the guidelines and procedures in
the pre-audit of annual Income Tax Returns
of individuals engaged in business/practice
of profession and corporate taxpayers filed
at the Revenue District Offices
Prescribes the policies and guidelines in the
issuance of Tax Exemption Rulings to
qualified non-stock, non-profit corporations
and associations under Section 30 of the
NIRC of 1997, as amended
Amends certain provisions of RMO No. 202013, prescribing the policies and
guidelines in the issuance of Tax Exemption
Rulings to qualified non-stock, non-profit
corporations and associations
Clarifies certain provisions of RMO No. 202013 on the issuance of Tax Exemption
Rulings for qualified non-stock, non-profit
corporations and associations under Section
30 of the NIRC of 1997, as amended
Prescribes the procedures for claiming tax
treaty benefits for dividend, interest and
royalty income of non-resident income
earners

March 28, 2012

66 87

May 16, 2012

88 107

November 19,
2012

108 111

July 22, 2013

112 118

October 30, 2013

119

September 18,
2014

120 122

June 23, 2016

123 143