RMO No. 7-2025 — Further Amending Revenue Memorandum Order No. 1-2021, as Amended, Prescribing the Gross Sales Threshold for Cases to be Audited/Investigated by the Office Audit Section of the Assessment Divisions in Regional Offices

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE

Bringing In Revenues for Nation-Building Quezon City January 24, 2025 PILIPINAS BAGONG

REVENUE MEMORANDUM ORDER NO. 0 0 7 - 2 0 2 5

SUBJECT Further Amending Revenue Memorandum Order No. 1-2021, as Amended, Prescribing Cases to be Audited/Investigated by the Office Audit Section of the Assessment Divisions in Regional Offices the Gross Sales Threshold for

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

I Objective

threshold under Revenue Memorandum Order (RMO) No. 1-2021, as amended. shall be covered by the audit/investigation of the Office Audit Section (OAS) under the Assessment Division in selected Regional Offices, thereby revising the prescribed This Order is hereby issued to further amend the gross sales threshold for cases that

I. Amended Office Audit Threshold

hereby revised as follows: audit/investigation of taxpayers under the jurisdiction of the following Regional Office is The threshold for the issuance of electronic Letter of eLAs to cover the

Pampanga Fernando, 4-City of San RR 21B - City of San Fernando, South 23 B -- Cabanatuan City. South Nueva Ecija 21A - Angeles City, North Pampanga Economic Zone Pampanga 21C 17A-Tarlac CityTarlac Clark Freeportand Special RDO below Gross Sales Threshold Twenty Million Pesos (Php 20.000,000.00) and

17BPaniquiTarlac 18 Olongapo City,Zambales (Php 10.000.000.00) and Ten Million Pesos

19 - Subic Bay Freeport Zone below

"$ 07 2025 23A Talavera, North Nueva Ecija 22 20 Balanga City, Bataan - Baler,Aurora

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BIR National Office Bldg., Senator Miriam Defensor-Santiago Avenue, Diliman Quezon City Trunkline: 8981-7000 ; 8929-7676 Website: www.bir.gov.ph

Visayas Region 4 RR Eastern 85 Catarman, Northern Samar 86 - Borongan City, Eastern Samar 89 -- Ormoc City, Leyte 90 -- Maas in City, Southern Leyte 87- Calbayog City, Samar RDO below Five (Php 5,000,000.00) and Gross Sales Threshold Million Pesos

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

I. Repealing Clause

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

IV. Effectivity

This Order shall take effect immediately

Commissioner of Internal Revenue ROMEOD.LUMAGUI, JR.

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