Summary
RMO No. 1-2021 prescribes the revised Office Audit Threshold for cases audited or investigated by the Office Audit Section (OAS) of the Assessment Divisions in the Regional Offices.
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Key points
- Threshold for eLAs. The threshold is expressed in Gross Sales/Receipts per Revenue District Office. It sets when electronic Letters of Authority (eLAs) are issued to cover taxpayers under the Regional Office’s jurisdiction, and the figures are specified in the Order.
Who is affected
- Office Audit Section of the Assessment Divisions in the Regional Offices
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.