RMO No. 17-2024 — Amends certain provisions of Revenue Memorandum Order No. 6-2023.

REPUBLIC OF THE PHILIPPINES

BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE

Quezon City

May 13, 2024

REVENUE MEMORANDUMORDER NO.[7 - 2O 22

SUBJECT Amending Certain Provisions of Revenue Memorandum Order No. 6-2023

TO + All Revenue Officers and Concerned Employees

policies and procedures for the BIR's Audit Program. However, in the course of its implementation. improve further the efficiency of processes involved. certain provisions thereon have to be amended to address concerns of implementing offices and Revenue Memorandum Order (RMO) No. 6-2023 was issued to implement the updated

require prior approval of the Commissioner. However, copy of the lists of taxpayers manually selected for audit and approved by the Regional Director shall be furnished to the Assessment Programs Division (APD), within five (5) days from approval, for purposes of post-evaluation. Taxpayers which are manually selected for audit under Priority Audit Cases" shall no longer

to determine their VAT compliance. These lists shall be used as their reference in the selection of VAT-registered taxpayers to be audited VAT Audit Section (VATAS) under the Regional Assessment Divisions of the list of taxpayers electronically selected by the Internal Revenue Integrated System (IRIS)-Audit moduie based on the risk criteria embedded in the said module, on a quarterly basis, which is, every fifteenth (15th) day of the month following the due date for the filing of the Quarterly VAT returns (BIR Form No. 2550Q) In the case of taxpayers to be audited under the VAT Audit Program, APD shall provide the

Any provisions of previous revenue issuances inconsistent with this Order is hereby repealed.

This Order shall take effect immediately.

P UMAGUI, JR

ssioner of Internal Revenue

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