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
4
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.
1
"3 07 2025
4W
同类文件 Revenue Memorandum Orders
- RMO No. 07-2008 — Creates the Alphanumeric Tax Code for tax amnesty payment on all unpaid internal revenue taxes imposed by the National Government for taxable year 2005 and prior years Digest | Full Text(RMO No. 07-2008)
- RMO No. 04-2000 — Suspends the conduct of tax audit, examination, investigation and/or verification Digest(RMO No. 04-2000)
- RMO No. 26-2004 — Prescribes the BIR Contact Center House Rules Digest | Full Text(RMO No. 26-2004)
- RMO No. 15-2015 — Amends RMO Nos. 31-2008 and 17-2010 on the wearing of prescribed BIR uniforms and/or ID and nameplate Digest | Full Text | Annex A | Annex B(RMO No. 15-2015)
- RMO No. 66-2016 — Amends pertinent provisions of RMO No. 26-2011 prescribing the guidelines in the tax treatment of separation benefits received by officials and employees on account of their separation from employment due to death, sickness or other physical disability and the issuance of Certificate of Tax Exemption from Income Tax and Withholding Tax Digest | Full Text | Annex A-1 | Annex A-2 |(RMO No. 66-2016)
- RMO No. 08-2002 — Prescribes the "No Smoking" rule within BIR office premises and the imposition of sanctions for violation of the rule Digest | Full Text(RMO No. 08-2002)
- RMO No. 05-99 — Directs users to log off unnecessary connections to the Bureau's servers and requires all employees to take all necessary precautions to ensure the security of logged on sessions Digest(RMO No. 05-99)
- RMO No. 26-98 — Prescribes the policies and procedures on the establishment of the inquiry handling facility for the BIR Web Page Digest(RMO No. 26-98)
想要这份文件的分析？
让 ASG 法律 AI 为你总结、与其他判例对比，或说明它如何适用于你的情形 — 它检索的正是同一个数据库。