RMO No. 1-2021 — Prescribes the revised Office Audit Threshold for cases to be audited/investigated by the Office Audit Section of the Assesment Divisions in the Regional Offices.

REPUBLIC OF THE PHILIPPINES BUREAU OF INTERNAL RFVENUE

BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE Quezon City JAN 04 2021 3;oD pM a

December 4, 2020 RECORDS MST DIViSON

REVENUE MEMORANDUM ORDER NO._[- 20.2

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

TO All Regional Directors, Revenue District Officers, Chiefs of the Assessment Divisions of Regional Offices,Other Revenue.Officers and Others Concerned

Objective

Letters of Authority (eLAs) prescribed in RMO No. 32 - 2018, as amended. This Order is issued to amend the office audit threshold for the issuance of electronic

II. Office Audit Threshold

under the jurisdiction of the Regional Office shall be as follows: The threshold for the issuance of eLAs to cover the audit/investigation of taxpayers

RR RDOs Gross Sales/Receipts

2 -- Cordillera 3 -- Tuguegarao City 4 -- San Fernando. 1 - Calasiao Pampanga Administrative Region 14 - Bayombong, Nueva Vizcaya 12 - Lagawe, Ifugao 15 - Naguilan, Isabela 21A - North Pampanga 21B - South Pampanga 17B - Paniqui, Tarlac 18 - Olongapo City All RDOs 11 - Tabuk City, Kalinga 13 - Tuguegarao, Cagayan 17A - Tarlac,'Tarlac City 10 --Bontoc, Mt:Provinee 16 - Cabarroguis, Quirino 9 - La Trinidad, Benguet 7 - Bangued, Abra 8 - Baguio City (P 10,000,000.00) and below below Three Million Pesos 3,000,000.00 and below P10,000,000.00 and below # 5,000,000.00 and below Ten Million Pesos Five Million Pesos (P 3;000,000:00)-and-below 5,000,000.00 and below ( 5.000.000.00) and

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RR RDOs Gross Sales/Receipts

5 - Caloocan City 8A - Makati City 6 - Manila 9A -CaBaMiRo 7A - Quezon City 7B-East NCR 9B - LaQueMar 8B - South NCR 10 -- Legazpi City 20 - Balanga, Bataan 21C - Clark Freeport Zone 29 - Tondo-San Nicolas 33 - Intramuros-Ermita-Malate 36 - Puerto Princesa "60 - Lucena City 22 - Baler, Aurora 23 A - North Nueva Ecija 23B - South Nueva Ecija All RDOs 31 - Sta. Cruz 32 - Quiapo-Sampaloc-Sta. Mesa- 34 - Paco-Pandacan-Sta. Ana-San All RDOs 54B - Kawit, West Cavite 55 - San Pablo City 61 - Gumaca, Quezon 68 - Sorsogon, Sorsogon 19 - Subic Bay Freeport Zone 30 - Binondo San Miguel All RDOs All RDOs 54A - Trece Martirez City, East 58 - Batangas City 59 - Lipa City 35- Romblon 37 - San Jose, Occidental Mindoro 63 - Calapan, Oriental Mindoro 56 - Calamba, Laguna 57 - Binan, Laguna 62 - Boac, Marinduque 64 - Talisay, Camarines Norte 67 - Legazpi City, Albay 69 - Virac, Catanduanes Andres All RDOs 65 - Naga City 66 - Iriga City Cavite 70 - Masbate, Masbate # 10,000,000.00 and below 10,000,000.00 and below below 20,000,000.00 and below 20,000,000.00 and below 10,000,000.00 and below 3,000,000.00 and below Twenty Million Pesos 20,000,000.00 and below 5,000,000.00 and below # 5,000,000.00 and below ( 20,000,000.00) and 10,000,000.00 and below 5,000,000.00 and below 3,000,000.00 and below

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JAN 0.4 2021 :W P

15 - Zamboanga City City 18 - Koronadal City 11 - Iloilo City 13 - Cebu City 16 - Cagayan de Oro T7 - Butuan City 12 - Bacolod City 14 - Eastern Visayas Region RR 98 - Cagayan de Oro City 97 - Gingoog City 99 - Malaybalay, Bukidnon 104 - Bayugan, Agusan del Sur 82 - Cebu City South 86 - Borongan, Eastern Samar 87 - Calbayog City, Samar 92 - Pagadian City, Zamboanga 93B - Zamboanga Sibugay 94 - Isabela, Basilan 96 - Bongao, Tawi-Tawi T03 - Butuan City 106 - Tandag, Surigao del Sur 109 - Tacurong, Sultan Kudarat 1 10 - General Santos City 77 - Bacolod City 88 - Tacloban City 85 - Catarman, Northern Samar 90 - Maasin, Southern Leyte 91 - Dipolog City 93 A - Zamboanga City. Zamboanga del Sur del Sur 95 - Jolo, Sulu 105 - Surigao City 107 - Cotabato City 108 - Kidapawan, North Cotabato 11 1 - Koronadal, South Cotabato 74 - Iloilo City 71 - Kalibo, Aklan 72 - Roxas City 76 - Victorias City, Negros 78 - Binalbagan, Negros 79 - Dumaguete City 80 - Mandaue City 81 - Cebu City North] 83 - Talisay, Cebu 84 - Tagbilaran City 89 - Ormoc City 100 - Ozamis City 102 - Marawi City 73 - San Jose, Antique 75 - Zarraga, Iloilo City 101 - Iligan City Occidental Occidental RDOs 3,000,000.00 and below 10,000,000.00 and below 10,000,000.00 and below P 3,000,000.00 and below # 3,000,000.00 and below P 5,000,000.00 and below 10,000,000.00 and below R 5,000,000.00 and below 3,000.000.00 and below 5,000,000.00 and below 3,000,000.00 and below * 5,000,000.00 and below 10,000,000.00 and below 5;000.000.00 and below 5,000,000.00 and below 5,000,000.00 and below Gross Sales/Receipts

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JAN 0 4. 2021 :c 0

QVION

RR RDOs Gross Sales/Receipts 19 - Davao City 113B - East Davao City 115 - Digos, Davao del Sur 113 A - West Davao City 112 - Tagum, Davao del Norte 114 - Mati, Davao Oriental 5,000,000.00 and below 10,000,000.00 and below

relative to the conduct of audit/investigation by the OAS of the Assessment Division shall be strictly observed by all concerned. All applicable policies, guidelines and procedures under existing revenue issuances

III. Repealing Clause

All other issuances inconsistent herewith are hereby modified or repealed accordingly

IV. Effectivity

This Order shall take effect immediately.

neeamw

CAESAR R. DULAY Commissioner of Internal Revenue

039233 I-I/rda

BUREAU OF INTERNALREVENUI

C

JAN 04 2021 3:00 0W

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