Summary
RMO No. 21-2024 updates the classification of Revenue District Offices (RDOs) to serve as input for staffing and for enforcement of internal revenue laws.
Key points
- Five classes. There are five (5) RDO classes, A, B, C, D and E. They apply to all RDOs except for the purpose of the One-Time Transaction (ONETT) Section.
- Criteria. The number of eCARs issued by each RDO determines its class. Class A: above 15,000. Class B: above 6,000 up to 15,000. Class C: above 3,000 up to 6,000. Class D: above 1,000 up to 3,000. Class E: 1,000 and below.
- List and updates. The Order lists each RDO with its general class and ONETT Section class. The classification is updated when necessary but not sooner than three (3) years.
Who is affected
- Revenue District Offices
Deadlines and effectivity
- Classification updated not sooner than three (3) years
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
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