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Governing Rules for Electronic Letter of Authority (eLA)
Governing Rules for BIR Audit
Here are the BIR issuances regarding Tax Audit and Investigation.
Take note of the following accronyms:
RAMO – Revenue Audit Memorandum Order
RAO – Revenue Administrative Order
RMO – Revenue Memorandum Order
RMC – Revenue Memorandum Ciruclar
OM – Operations Memorandum
| Regular Audit | Office Audit | VAT Audit |
|---|---|---|
| RAMO 1-2000 | ||
| Subject: Updated Hanbook on Audit Procedures and Techniques Volume I (Revision - Year 2000) Issue date: March 17, 2000 Received by Records Management Division: July 12, 2000 at 12:05pm | ||
| RAMO 1-2020 | RAMO No. 1-2022 | |
| Subject: Updated Hanbook on Audit Procedures and Techniques Issue date: September 17, 2020 Received by Records Management Division: November 24, 2020 at 10:30am | Subject: Updated Value Added Tax (VAT) Manual Issue date: October 15, 2021 Received by Records Management Division: January 17, 2022 at 1:45pm |
|
| RMO No. 44-2010 | RMO No. 32-2000 | RMO No. 19-2012 |
| Subject: Electronic issuance of Letters of Authority Issue date: May 12, 2010 Received by Records Management Division: | Subject: Issue date: Received by Records Management Division: | Subject: Value-Added Tax Audit Program for Large Taxpayer Service Issue date: July 31, 2012 Received by Records Management Division: |
| RMO No. 19-2015 | RMO No. 32-2018 | RMO No. 20-2012 |
| Subject: BIR Audit Program Issue date: September 15, 2015 Received by Records Management Division: | Subject: Prescribing the Audit/Investigation of Individual and Non-Individual Taxpayers by the Regional Assessments Division Issue date: July 6, 2018 Received by Records Management Division: | Subject: 2012 Value-Added Tax Audit Program Issue date: August 23, 2012 Received by Records Management Division: |
| RMC No. 75-2018 | RMO No. 34-2018 | RMO No. 27-2013 |
| Subject: The Mandatory Statutory Requirement and Function of a Letter of Authority Issue date: September 5, 2018 Received by Records Management Division: September 5, 2018 at 3:50pm | Subject: Amending Provisions of Revenue Memorandum Order (RMO) No. 32-2018 Regarding the Thresholds and Prescribing Additional Policies for the Issuance of Electronic Letters of Authority (eLAs) for Office Audit Issue date: July 24, 2018 Received by Records Management Division: | Subject: Amendments to the 2012 Value-Added Tax (VAT) Audit Program Issue date: September 26, 2013 Received by Records Management Division: |
| RMO No. 32-2019 | RMO No. 16-2014 | |
| Subject: Amending Further Certain Provisions of Revenue Memorandum Order (RMO) No. 32-2018, as Amended by RMO No. 34-2018 Issue date: July 7, 2019 Received by Records Management Division: June 26, 2019 at 2:23pm | Subject: Reiterating and Prescribing Certain Policies Relative to the VAT Audit Program Issue date: March 18, 2014 Received by Records Management Division: |
|
| RMO No. 1-2021 | RMO No. 16-2015 | |
| Subject: Prescribing the Revised Office Audit Threshold for Cases to be Audited/Investigated by the Office Audit Section (OAS) of the Assessment Divisions in the Regional Offices Issue date: December 4, 2020 Received by Records Management Division: January 4, 2021 at 3:00pm | Subject: Amendments to Revenue Memorandum Order (RMO) No. 19-2012 dated July 31, 2012 - Value Added Tax Audit Program of the Large Taxpayer Service Issue date: July 21, 2015 Received by Records Management Division: |
|
| RMO No. 59-2016 | ||
| Subject: Issue-Based Audit Under the VAT Audit Program Issue date: September 19, 2016 Received by Records Management Division: |
||
| RAO No. 5-2019 | ||
| Subject: Amendment of Revenue Administrative Order (RAO) No. 3-2014 Dated November 5, 2014 Defining the Functions of VAT Audit Section Under the Assessment Division, Arrears Management Section Under the Collection Division And Collection Section Under the Revenue District Office in the Regional Office Issue date: July 18, 2019 Received by Records Management Division: July 18, 2019 at 3:05pm |
||
| RMO No. 6-2023 | ||
| Subject: Updated and Consolidated Policies, Guidelines and Procedures for BIR Audit Program Issue date: February 9, 2023 |
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| RMO No. 6-2023 Annex A | ||
| Termination Letter | ||
| RMO No. 8-2023 | ||
| Subject: Amending Certain Provisions of Revenue Memorandum Order No. 6-2023, Prescribing the Updated and Consolidated Policies, Guidelines and Procedures for BIR Audit Program Issue date: March 20, 2023 |
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| RMO No. 8-2023 Annexes | ||
| Annex A Termination Letter (eLA) Annex B Termination Letter (TVN) |
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| OM No. 8-2023 | ||
| Subject: Procedures in the Issuance of Letter of Authority Covering the Audit of Taxpayers Identified by Investigating Offices as Priority Audit Case Pursuant to Revenue Order Memorandum No. 6-2023 Issue date: February 20, 2023 Received by Records Management Division: February 22, 2023 at 3:17pm |
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| OM No. 12-2023 | ||
| Subject: Amending the Prescribed Format of the List of Taxpayers for Issuance of Electronic Letter of Authority (eLA) Under Priority Audit Case of Revenue Memorandum Order (RMO) No. 6-2023 Issue date: March 29, 2023 Received by Records Management Division: March 13, 2023 at 9:50am |
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| RMO NO. 1-2024 | ||
| Subject: Further Amending Revenue Order No. 6-2023 Prescribing the Updated and Consolidate Policies, Guidelines and Procedures for BIR Audit Program Issue date: November 8, 2023 Received by Records Management Division: January 10, 2024 at 2:55pm |
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| RMO No. 17-2024 | ||
| Subject: Amending Certain Provisions of Revenue Memorandum Order No. 6-2023 Issue date: May 13, 20214 Received by Records Management Division: May 20, 2024 at 2:49pm |
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