Author MRTC

REVENUE MEMORANDUM ORDER NO. 36-2024

REVENUE MEMORANDUM ORDER NO. 36-2024

This RMO is issued to amend the gross sales threshold for cases that can be audited/investigated by the Office Audit Section (OAS) under the Assessment Divisions in selected Regional Offices, thereby amending the prescribed threshold under RMO No. 1-2021, as amended.

The threshold for the issuance of Electronic Letter of Authority (eLAs) to cover the audit/investigation of taxpayers under the jurisdiction of the following Regional Office is hereby amended as follows:

RRRDOGross Sales Threshold
 
 
9A- CaBaMiRo		54A- Trece Martinez City, East Cavite
54B- kwait, West Cavite
58- Batangas City
59- Lipa Citys		Twenty Million Pesos (₱20,000,000.000) and below
 
11- Iloilo City		74-Iloilo CityTwenty Million Pesos (₱20,000,000.000) and below
71- Kalibo, AklanTen Million Pesos (₱10,000,000.00) and below
 
 
13- Cebu City		80- Mandaue City
81- Cebu City North
82- Cebu City South		Twenty Million Pesos (₱20,000,000.000) and below
83- Talisay, Cebu
84- Tagbilaran City		Ten Million Pesos (₱10,000,000.00) and below
16- Cagayan de Oro City98- Cagayan de Oro CityFifteen Million Pesos (₱15,000,000.00) and below

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