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RMO No. 36-2024: Amending Revenue Memorandum Order No. 1-2021 Prescribing the Gross Sales Threshold for Cases to be Audited/Investigated by the Office Audit Section of the Assessment Divisions in Regional Offices

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Summary

RMO No. 36-2024 amends RMO No. 1-2021 on the gross sales threshold for cases audited or investigated by the Office Audit Section of the Assessment Divisions in Regional Offices. It changes the eLA threshold for several Regional Offices.

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Key points

  1. Twenty Million Pesos threshold. The threshold is Twenty Million Pesos (₱20,000,000.00) and below for RR 9A (RDOs 54A, 54B, 58 and 59), RR 11 (RDOs 11 and 74), and RR 13 (RDOs 80, 81 and 82).
  2. Ten Million Pesos threshold. The threshold is Ten Million Pesos (₱10,000,000.00) and below for RDO 71 (Kalibo, Aklan), RDO 83 (Talisay, Cebu), and RDO 84 (Tagbilaran City).
  3. Fifteen Million Pesos threshold. The threshold is Fifteen Million Pesos (₱15,000,000.00) and below for RR 16, RDO 98 (Cagayan de Oro City).

Who is affected

  • Taxpayers under the listed Regional Offices and RDOs

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.

Related issuances (1)

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CitesRMO No. 1-2021

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.