Summary
RMO No. 8-2023 amends certain provisions of RMO No. 6-2023 on the BIR Audit Program, adding a mandatory eLA case type and revising the Termination Letter template.
Key points
- Amendment to Item III of RMO No. 6-2023. Under mandatory cases covered by eLAs, new item 1.6 covers cases with validated Discrepancy Notices, with selection code DNA. Item 1.7 covers policy cases or industry issues under the Commissioner’s directive, with selection code MCIR.
- Termination Letter template. Annex A of RMO No. 6-2013, the standard template for the Termination Letter, is revised to include a stipulation on the discovery of fraud.
Who is affected
- BIR audit offices
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