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RMO No. 7-2025: Further Amending Revenue Memorandum Order No. 1-2021, as Amended, 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. 7-2025 further amends RMO No. 1-2021, as amended, by revising the gross sales threshold for cases audited by the Office Audit Section of the Assessment Divisions in certain Regional Offices.

Key points

  1. What is revised. The threshold for issuing electronic Letters of Authority covers audit or investigation of taxpayers under the listed Regional Offices.
  2. Twenty Million Pesos tier. RDOs 17A, 21A, 21B, 21C and 23B have a threshold of Twenty Million Pesos (Php 20,000,000.00) and below.
  3. Ten Million Pesos tier. RDOs 17B, 18, 19, 20, 22 and 23A have a threshold of Ten Million Pesos (Php 10,000,000.00) and below.
  4. Five Million Pesos tier. RDOs 85, 86, 87, 89 and 90, under the Eastern Visayas Region, have a threshold of Five Million Pesos (Php 5,000,000.00) and below.

Who is affected

  • Taxpayers under the listed Regional Offices and RDOs

Deadlines and effectivity

  • Issued February 7, 2025

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

Related issuances

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.