Revenue Memorandum Order No. 07-2025 (February 7, 2025) was issued to amend the gross sales threshold for cases subject to audit/investigation by the Office Audit Section (OAS) under the Assessment Division in selected Regional Offices. It revises the prescribed threshold set under Revenue Memorandum Order (RMO) No. 01-2021, as amended.
The updated threshold for issuing electronic Letters of Authority (eLAs) for the audit/investigation of taxpayers under the jurisdiction of the following Regional Offices is as follows:
RR | RDO | Gross Sales Threshold |
| 4 - City of San Fernando, Pampanga |
17A - Tarlac City, Tarlac
| Twenty Million Pesos (PHP 20,000,000.00) and below |
| 17B - Paniqui, Tarlac 18 - Olongapo City, Zambales 19 - Subic Bay Freeport Zone 20 - Balanga City, Bataan 22 - Baler, Aurora 23A - Talavera, North Nueva Ecija | Ten Million Pesos (PHP 10,000,000.00) and below | |
| 14 - Eastern Visayas Region | 85 - Catarman, Northern Samar 86 - Borongan City, Eastern 87 - Calbayog City, Samar 89 - Ormoc City, Leyte 90 - Maasin City, Southern Leyte | Five Million Pesos (PHP 5,000,000.00) and below |
Keeping up to date with the constant changes and amendments to tax laws can become quite tedious to manage. At Forvis Mazars, we work closely with clients – offering solutions that simplify their compliance and professional advice that helps them navigate complex tax situations with confidence.
Our professionals have deep experience in multiple areas of tax, providing businesses at all stages of their life cycle with specialist advice. Our expertise ranges from corporate and employment tax, transfer pricing and corporate structuring, national and international transactions, and assessing tax implications when setting up new operations overseas, among others.
Our solutions include outsourced tax compliance, tax advisory and expert opinions, application for incentives, and handling BIR tax assessments and audits, among others.
For more information on Forvis Mazars’ tax services in the Philippines, contact us.
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