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RMO No. 04-2013: Prescribes the policies and guidelines in the audit of tax returns by Revenue District Offices

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Summary

RMO No. 04-2013 prescribes policies and guidelines for the audit of tax returns by Revenue District Offices.

Key points

  1. All taxpayers may be audited. All taxpayers are considered possible candidates for audit.
  2. Priority taxpayers. Priority goes to the taxpayers specified in the Order, such as professionals and sole proprietors, petroleum and gasoline dealers, and the real estate industry.

Who is affected

  • Professionals and sole proprietors
  • Petroleum and gasoline dealers
  • Real estate industry

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.