Summary
RMO No. 6-2026 amends dates and Annex A of RMO No. 1-2026 and adds supplemental guidelines for its implementation.
Key points
- Non-consolidation deadline. The deadline for written Requests for Non-Consolidation of VAT Audit Cases moves from February 16, 2026 to March 13, 2026.
- Consolidation dates. Automatic consolidation of pending eLAs moves from March 4, 2026 to March 20, 2026, except where a written request is duly filed. Consolidation of eLAs that proceeded separately moves from May 4, 2026 to May 18, 2026.
- VAT audit units. The last day of audit operations for VATAS and LTVAU moves from April 30, 2026 to May 15, 2026. Their last day for winding up operations moves from May 15, 2026 to May 29, 2026.
- Revised Annex A item. Item No. 7 under Mandatory Case covers taxpayers requesting tax clearance whose prior-year gross sales exceeded Three Million Pesos (P 3,000,000.00) or whose gross assets upon retirement exceed Eight Million Pesos (P 8,000,000.00), due to death, retirement from business, or merger, consolidation, split-up, spin-off, and other corporate reorganizations.
- Other rules. The rules on consolidation of assessment and the suppletory rules on VAT refund applications are specified in the Order.
Who is affected
- Taxpayers filing Requests for Non-Consolidation of VAT cases
- VATAS and LTVAU
- Taxpayers requesting tax clearance
Deadlines and effectivity
- Non-consolidation request deadline: March 13, 2026
- Automatic consolidation: March 20, 2026
- Audit operations of VATAS and LTVAU end: May 15, 2026
- Consolidation of separate eLAs: May 18, 2026
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.