Summary
RMO No. 17-2024 amends certain provisions of RMO No. 6-2023 on the BIR Audit Program, covering manual selection of taxpayers for priority audit and the list of taxpayers for the VAT Audit Program.
Key points
- Priority Audit Cases. Taxpayers manually selected under Priority Audit Cases no longer need the Commissioner’s prior approval. Copies of the lists approved by the Regional Director go to the Assessment Programs Division (APD) within five (5) days from approval for post-evaluation.
- VAT Audit Program lists. APD gives the VAT Audit Section (VATAS) under the Regional Assessment Divisions the list of taxpayers selected electronically by the IRIS Audit module using its embedded risk criteria. The lists are given quarterly, every 15th day of the month following the due date for BIR Form No. 2550Q.
- Use of the lists. The lists serve as reference in selecting VAT registered taxpayers to audit for VAT compliance.
Who is affected
- Taxpayers selected for audit
- VAT registered taxpayers
- APD and VATAS
Deadlines and effectivity
- Lists to APD within five (5) days from approval
- VAT lists quarterly, every 15th day of the month following the 2550Q due date
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.