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    BIR RMO No. 1-2021

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    Earl Patrick
    Prescribes the revised Office Audit Threshold for cases to be audited/investigated by the Office Audit Section of the Assesment Divisions in the Regional Offices

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    © All Rights Reserved
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    BIR RMO No. 1-2021

    Uploaded by

    Earl Patrick
    98 views4 pages
    Prescribes the revised Office Audit Threshold for cases to be audited/investigated by the Office Audit Section of the Assesment Divisions in the Regional Offices

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    © © All Rights Reserved

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    Prescribes the revised Office Audit Threshold for cases to be audited/investigated by the Office Audit Section of the Assesment Divisions in the Regional Offices

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    98 views4 pages

    BIR RMO No. 1-2021

    Uploaded by

    Earl Patrick
    Prescribes the revised Office Audit Threshold for cases to be audited/investigated by the Office Audit Section of the Assesment Divisions in the Regional Offices

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    of 4

    REPUBLIC OF THE PHILIPPINES BtI REAtJ tlF l hlrfi F.?

    h,t & 1- F FV $: hi { i [,
    DEPARTMENT OF FINANCE
    BUREAU OF INTERNAL REVENUE ri}Tru,,%T'l
    ruw,ws
    Quezon City
    i[( ll iliirji'
    .ij. \ \ iffif*U-*f{1;
    I
    firilfirr.i)li 1. DiVi:'i;i iir
    iy;1i
    ;_i

    December 4,2

    REVEI\uE MEMoRAI{DUM oRDERT{o. l' flc?{

    SUBJECT: Prescribing the Revised office Audit Threshold for cases to be Audited/
    lnvestigated by the Office Audit Section (OAS) of the Assessment
    Divisions in the Regional Offices

    TO All Regional Directors, Revenue District Officers, Chiets of the


    AssessmenlDivisions ofRegional offrce+ other Revenue,offrcers-and-
    Others Concemed

    I. Objective

    This Order is issued to amend the office audit threshold for the issuance of electronic
    Letters of Authority (eLAs) prescribed in RMo No. 32 - 2018, as amended.

    II. Office Audit Threshold

    The threshold for the issuance of eLAs to cover the auditiinvestigation of taxpayers
    under the jurisdiction of the Regional Office shall be as follows:

    RR RDOs Gross SaleslReceipts


    I - Calasiao All RDOs Ten Million Pesos
    (P 10,000,000.00) and below
    2 - Cordillera 8 - Baguio City Five Million Pesos
    Administrative Region 9 - La Trinidad, Benguet (P 5,000,000.00) and
    below
    7 - Bangued, Abra Three Million Pesos
    /rt -t nr\r\ r\r\r\ /\r\\
    I \' - LrLrIlLLrU, IVI[; rIUV-nIU(i-"- \F JTVVVTVVV.\/\rrt Curtl r.JVl\J\ry
    1 1 - Tabuk City, Kalinga
    12 - Lagawe, Ifugao
    3 - Tuguegarao City 13 - Tuguegarao, Cagayan P 5,000,000.00 and below
    l5 - Naguilan, Isabela
    14 - Bayombong, Nueva Yizcaya P 3,000,000.00 and below
    l6 - Cabarroguis, Quirino
    -
    4 San Fernando, 2lA - North Pampanga Pl 0,000,000.00 and below
    Pampanga 2lB - South Pampanga
    17A - Tarlac,'Tarlac City P 5,000,000.00 and below
    l7B - Paniqui, Tarlac
    l8 - Olongapo City

    Page 1 of 4
    RR RDOs Gross Sales/Receipts
    19 - Subic Bay Freeport Zone
    20 - Balanga, Bataan
    zlc - Clark Freeport Zone
    22 - Baler, Aurora
    23A - North Nueva Ecija
    23B - South Nueva Eciia
    5 - Caloocan City All RDOs P 10,000,000.00 and below
    6 - Manila 29 - Tondo-San Nicolas P 10,000,000.00 and below
    30 - Binondo
    31 - Sta. Cruz
    32 - Quiapo-Sampaloc-Sta. Mesa-
    San Miguel
    3 3 - Intramuros-Ermita-Malate

    34 - Paco-Pandacan-Sta. Ana-San
    .TT.I IfII-gD

    36 - Puerto Princesa P 3,000,000.00 and below


    7A-QuezonCity All RDOs Twenty Million Pesos
    (P 20,000,000.00) and
    below
    78 - East NCR All RDOs P 20,000,000.00 and
    below
    8A - Makati City All RDOs P 20,000,000.00 and
    below
    88 - South NCR All RDOs P 20,000,000.00 and
    below
    9A - CaBaMiRo 54A - Trece Martirez City, East P 10,000,000.00 and below
    Cavite
    548 - Kawit, West Cavite
    58 - Batangas City
    59 - Lipa City
    3 5 - Romblon P 5,000,000.00 and below
    37 - San Jose, Occidental
    Mindoro
    63 - Calapan, Oriental Mindoro
    98 - LaQueMar 55 - San Pablo City P 10,000,000.00 and below
    56 - Calamba, Laguna
    57 - Biiian, Laguna
    ou - Lucena Lrry
    6 I - Gum aca, Quezon P 5,000,000.00 and below
    62 - Boac, Marinduque
    l0 -- Legazpi City 64 - Talisay, Camarines Norte P 5,000,000.00 and below
    65 - Naga City
    66 - Iriga City
    67 - Legazpi City, Albay
    68 - Sorsogon, Sorsogon
    69 - Virac, Catanduanes P 3,000,000.00 and below
    70 - Masbatei, Masbate

    Page 2 of 4
    RR RDOs Gross SalesiReceipts
    1l-lloiloCity 74 - Iloilo City P 10,000,000.00 and below
    7l - Kalibo, Aklan P 5,000,000.00 and below
    72 - Roxas City
    73 - San Jose, Antique
    U: Zarrago, Iloilo CitV
    12 - Bacolod City 77 - Bacolod City P 10,000,000.00 and below
    7 6 - Victorias City, Negros P 5,000,000.00 and below
    Occidental
    78 - Binalbagan, Negros
    Occidental
    79 - Dumaguete City
    13 - Cebu Cify 80 - Mandaue City P 10,000,000.00 and below
    8l - Cebu City Norlh
    82 - Cebu City South
    -&3 Pt00O,O0ftO0an*below
    'Talisay; CEbu-
    84 - Tagbilaran City
    14- Eastern Visayas 88 - Tacloban City P 5,000,000.00 and below
    Region 85 - Catarman, Northern Samar P 3,000,000.00 and below
    86 - Borong&fl, Eastern Samar
    87 - Calbayog City, Samar
    89 - Ormoc City
    90 - Maasin, Southern Leyte
    l5 - Zamboanga City 9l - Dipolog City P 5,000,000.00 and below
    93A - Zamboanga City,
    Zamboanga del Sur
    92 - Pagadian C ity, Zamboanga P 3,000,000.00 and below
    del Sur
    938 - Zamboanga Sibugay
    94 - Isabela, Basilan
    95 - Jolo, Sulu
    96 - Bongao, Tawi-Tawi
    16 - Cagayan de Oro 98 Cagayan de Oro City P 10,000,000.00 and below
    City 97 - Gingoog City P 5,000,000.00 and below
    99 - Malaybalay, Bukidnon
    100 - Ozamis City
    101 - Iligan City
    102 - Marawi City
    - Butuan Cily I UJ - Butuan Ur[ # ),UUU,UUU.UU ahd belOw
    104 - Bayugon, Agusan del Sur P 3,000,000.00 and below
    105 - Surigao City
    106 - Tandag, Surigao del Sur
    l8 - Koronadal City 107 - Cotabato City P 3,000,000.00 and below
    108 - Kidapawan, North Cotabato
    109 - Tacurong, Sultan Kudarat
    I l0 - General Santos City P 5,000,000.00 and below
    I I I - Koronadal, South Cotabato

    of 4
    t'
    Page 3 lqt I t'-1r:,':1, ! I ft f' I h.i't-t:irtit'i r'il
    I

    RR RDOs Gross Sales/Receipts


    l9 - Davao City ll2 - Tagum, Davao del Norte P 5,000,000.00 and below
    114 - Mati, Davao Oriental
    I l5 - Digos, Davao del Sur
    I l3A - West Davao City P 10,000,000.00 and below
    I l3B - East Davao City

    All applicable policies, guidelines and procedures under existing revenue issuances
    relative to the conduct of audiVinvestigation by the OAS of the Assessment Division
    shall be strictly observed by all concerned.

    III. Repealing Clause

    All other issuances inconsistent herewith are hereby modified or repealed accordingly.

    IV. Effectivity
    This Order shall take effect immediately.

    FCAESAR R. DULAY
    Commissioner of Internal Revenue

    03e 233
    I-l/rda

    Page 4 of 1

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