REVENUE MEMORANDUM ORDER NO. 5-2015 issued on March 12, 2015 amends RMO No. 4-2015 on the allocation of the CY 2015 BIR collection goal by implementing office to address the impact of Republic Act No. 10653 (An Act Adjusting the 13th Month Pay and Other Benefits Ceiling Excluded from the Computation of Gross Income for Purposes of Income Taxation, Amending for the Purpose Section 32 (B), Chapter VI of the National Internal Revenue Code of 1997, as Amended) on the BIR’s annual revenue target.