RMO No. 32-2019 — Amends further certain provisions of Revenue Memorandum Order (RMO) No. 32-2018, as amended by RMO No. 34-2018

REPUBLIC OF THE PHHLIPPINES

BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE Quczon City HN OA ZI

June 7,2019 RECORD

REVENUE MEMORANDUM ORDER NO. 02-8010

SUBJECT: Amending Further Certain Provisions of Revenue Memorandum

Order (RMO) No. 32 - 2018, as Amended by RMO No.34 - 2018

TO All Regional Directors, Revenue District Officers, Chiefs of the Assessment

Divisions of Regional Offices, Other Revenue Officers and Others Concerned

Objective

2018, as amended: This Order is issued to amend the following provisions of RMO No. 32.

1. Taxable year to be audited/investigated by the Office Audit Section of the Assessment Divisions in the Regional Offices;

2. Threshold for the issuance of electronic Letters of Authority (eLAs);

3. Office audit workload of each Revenue Officer (RO); and

4. Time frame for the submission of report of investigation for office audit cases.

HI. Amendatory Provisions

1. The coverage for the issuance of eLAs prescribed under item No. II of RMO as follows: No. 32 .- 2018, as amended by RM0 No. 34-2018, is hereby further amended,

"Electronic Letters of Authority (eLAs)"shall be issued to cover the audit/investigation of taxpayers for tax returns for taxable years 2018 and onwards under the jurisdiction of the Regional Office with gross sales/receipts as follows:

Revenue Region (RR) No. 1-Calasiac RR No. 5-Caloocan City Area (10,000.000.00) and below Ten Million Pesos Gross Sales/Receipts

RR No. 6-Manila (except RDO No. 36-Puerto RR No. 8-Makati City RR No. 7-Quezon City RR No.9A-CaBaMiRo (except RDO Nos. Princesa City, Palawan) 35

RR No. 9B-LaQueMar (except Odiongan, Romblon, 37-San Jose, Occidenta! Mindoro and 63-Calapan Mindoro) Gumaca, - South Marinduque) Quezon RDO City and Nos. 62-Boac. Oriental 61

RR No. 13-Cebu City (except RDO Nos. 83-Talisa) RDO Nos. 21A-Angeles City, North Pampanga, and City, Cebu and 84-Tagbilaran City, Bohol) 21B-San Fernando City, South Pampanga under Area Gross Sales/Receipts.

RDO No. 74-I1oilo City.Hoilo under RR No. l 1 RR No.4

RDO No.77-Bacolod City, Negros Occidental RDO No. 98-Cagayan de Oro City, Misamis Oriental under RR No. 16 under RR No. 12

RDO Nos. l13A-West Davao City and 113B-East

RR No.10-Legazpi City (except RDO Nos.69 RR Nos. 4-San Fernando, Pampanga (except RDOFive Million Pesos RR No. 11-Iloilo City (except RDO No. 74) Masbate) Davao City under RR No. 19 Nos.21A and 21B) Virac, Catanduanes and 70-Masbate City, ( 5.000.000.00) and below

RR No. 16-Cagayan de Oro City (except RDO No. RR No. 12-Bacolod City (except RDO No. 77) RR No. 19-Davao City (except RDO Nos. 113A RDO Nos.35,37 and 63 under RR No. 9A and lI3B) 98)

RDO Nos. 61 and 62 under RR No. 9B

RDO No. 88-Tacloban City, Leyte under RR No. 14 RDO Nos. 91-Dipolog City Zamboanga del Norte, RDO No. 103-Butuan City, Agusan del Norte under RDO Nos. 110-Gen. Santos City, South Cotabato RDO Nos. 83 and 84 under RR No. 13 and 93A-Zamboanga City, Zamboanga del Sur under RR No. 15 RR No. 17 JUN 26 2019 OS MGT. 3 Uht oA M DIVISON

and 111-Koronadal City. South Cotabato under

RDO No.36 Rr no.18 ( 3,000,000.00) and below Three Million Pesos

RR No. 2-Cordillera Administrative Region RR No. 14-Eastern Visayas Region (except RDO RR No. 15-Zamboanga City (except RDO RR No. 3-Tuguegarao City No. 88) ( 2.000.000.00) and below Two (2) Million Pesos

RR No. 17-Butuan City (except RDO No. 103) RR No. 18-Koronadal City (except RDO Nos. 110 Nos. 91 and 93A)

and lI1) RDO Nos. 69 and 70 under RR No. 10

eLA shall be issued only to taxpayers who have not been audited/investigated for the last three (3) years. One (1) eLA shall be issued for each taxable year to include all internal revenue tax liabilities of the taxpayer: exeept when a specific tax type had been previously examined (e.g., audit of VAT under the VAT Audit Program and claim for

issuance of VA T refund/Tax Credit Certificate). Under such instance, the phrase "All internal revenue tax liabilities, except VAT" shall be indicated in the eLA.

Exclusion:

Claims for issuance of tax refund/Tax Credit Certificate (TCC) of taxpayers"

2. The office audit workload per Item No. III.4 of RMO No. 32-2018 is hereby

amended to read as follows:

"4. The workload of each RO shall not exceed thirty (30) cases at any

one time, subject to replenishment after the submission of the report of investigation/closure of each case.

3. The time frame for the submission of report of investigation per Item No. II1.5 of

RMO No. 32 -- 2018 is hereby amended to read as follows:

"5. The report of investigation on office audit cases shall be submitted to

the Review and Evaluation Section in the Assessment Division within one hundred twenty (120) days from the issuance of the eLA."

HI. Repealing Clause

All other issuances inconsistent herewith are hereby modified or repealed accordingly.

IV. Effectivity

This Order shall take effect immediately upon approval

CAESAR R. DULAY

I- 23P.M Commissioner of Internal Revenue 026386

JUN 28 2019

RECOROS MGT. DVISON