RMO No. 36-2024 — Amending Revenue Memorandum Order No. 1-2021 Prescribing the Gross Sales Threshold for Cases to be Audited/Investigated by the Office Audit Section of the Assessment Divisions in Regional Offices

UREAU QF INTERNALREVENUE TAAPS MANAGEMENT DIVSION

Bringing in Revenues for Nation-building RUREA INTernal CouMi a U FINIEDE ARIMENERF FINANCE FPC T Ti National ! e Cr FERNAL REVENUE FHE PHILIPPINES H City Building August 21, 2024 BY: w PP 0 4 2024 admin unit TiMe: D45 he

REVENUE MEMORANDUM ORDER NO.'0 3 5 - 2 0 2 4

SUBJECT: Amending Revenue Memorandum Order No. 1-2021 Prescribing

the Gross Sales Threshold for Cases to be Audited/Investigated by Offices the Office Audit Section of the Assessment Divisions in Regional

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

I Objective

audited/investigated by the Office Audit Section (OAS) under the Assessment This Order is issued to amend the gross sales threshold for cases that can be

Divisions in selected Regional Offices, thereby amending the prescribed threshold under Revenue Memorandum Order No. 1-2021, as amended.

HI. Amended Office Audit Threshold

The threshold for the issuance of eLAs to cover the audit/investigation of

amended as follows: taxpayers under the jurisdiction of the following Regional Office is hereby

RR RDO Gross Sales Threshold

de Oro City 9A 16 - Cagayan 13 - Cebu City CaBaMiRo 1 l - Iloilo City 74 - Iloilo City 80 -- Mandaue City 84 - Tagbilaran City 71 - Kalibo, Aklan 83 - Talisay, Cebu 59 - Lipa City 82 - Cebu City South 98 - Cagayan de Oro City 54A - Trece Martirez City, East Cavite 54B - Kawit, West Cavite 58 - Batangas City 81 - Cebu City North (P15,000,000.00) and below 10,000,000.00) and below (P20,000,000,00) and below and below Twenty Million Ten Million (P10,000,000.00) Fifteen Million Twenty Million Pesos (20,000,000.00) and below Twenty Million Pesos (P20,000,000.00) and below Ten Million Pesos

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

III. Repealing Clause

All other issuances inconsistent herewith are hereby modified or repealed accordingly.

IV. Effectivity

This Order shall take effect immediately.

ROMEGD.LUMAGUI, JR. missioner of Internal Revenue

I-1

CE BUREAU OFINTERNALREVENUR REORRS MANA TEMENT DIVSION

SHP 2824

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ADMIN UMIT - I TIME: 38:45

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