RAO No. 4-2026 — Abolition of the Large Taxpayers VAT Audit Unit under the Large Taxpayers Service and the VAT Audit Section under the Assessment Division in the Regional Offices

Bringing In Revenues for Nation-Building BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Quezon City PILIPINAS BAGOnG March 4, 2026

REVENUE ADMINISTRATIVE ORDER NO. . 004-2026

SUBJECT ABoLItiOn OF tHe LArgE tAXPAyErS VAt AudIt unit

(LT VAU) UNDER THE LARGE TAXPAYERS SERVICE AND THE VAT AUDIT SECTION{VATAS) UNDER THE ASSESSMENT DIVISION IN THE REGIONAL OFFICES

TO : All Internal Revenue Officials and Employees

OBJECTIVE:

This Order is hereby issued to:

1. Abolish the LT VAU under the Large Taxpayers Service and VATAS under the Assessment Division in Revenue Regions; and

2. Assign all functions of LT VAU and VATAS to the appropriate divisions/offices of the Large Taxpayers Service, Revenue Regions and Revenue District Offices.

I StAFFing:

transferred to offices. All affected/concerned personnel of LT VAU and VATAS shall be distributed or

I RePeALIng CLAUSE:

are hereby repealed or amended accordingly. All issuances or portions thereof not consistent with the provisions of this Order

N EFFECTIVITY:

This Order shall take effect on' June 1, 2026.

oa BUREAU OF INTERNAL REVENUE ECORDS MANAGEMENT DIVISION 00000347 8

JUN 2 4 2026 CHarLito MArtiN r. MEndSZA Commissioner of Internal Revenue

BY B-2 ADMin uNIT W TIME G:224m

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