BIR Issues Amendment to RMO No. 1-2021 on Gross Sales Threshold for Regional Office Audits
The Bureau of Internal Revenue (BIR) has issued Revenue Memorandum Order (RMO) No. 7-2025, revising the gross sales threshold for cases subject to audit by the Office Audit Section (OAS) of the Assessment Division in selected Regional Offices. This update amends the thresholds set under RMO No. 1-2021, as previously amended.
The threshold for issuing electronic Letters of Authority (eLAs) for auditing taxpayers in the listed Regional Offices has been revised as follows:
**Note that all policies, guidelines, and procedures related to audits or investigations by the Office Audit Section of the Assessment Division must be strictly followed.
