Prescribing the Revised Office Audit Threshold for Cases to be Audited/Investigated by the Office Audit Section (OAS) of the Assessment Divisions in the Regional Offices

December 4, 2020 REVENUE MEMORANDUM ORDER NO. 001-21 SUBJECT : Prescribing the Revised Office Audit Threshold for Cases to be Audited/Investigated by the Office Audit Section (OAS) of the Assessment Divisions in the Regional Offices TO : All Regional Directors, Revenue District Officers, Chiefs of the Assessment Divisions of Regional Offices, Other Revenue Officers and Others Concerned I. Objective This Order is issued to amend the office audit threshold for the issuance of electronic Letters of Authority (eLAs) prescribed in RMO No. 32-2018, as amended. II. Office Audit Threshold The threshold for the issuance of eLAs to cover the audit/investigation of taxpayers under the jurisdiction of the Regional Office shall be as follows: RR RDOs Gross Sales/Receipts 1-Calasiao All RDOs Ten Million Pesos (P10,000,000.00) and below 2-Cordillera Administrative Region 8-Baguio City 9-La Trinidad, Benguet Five Million Pesos (P5,000,000.00) and below 7-Bangued, Abra 10-Bontoc, Mt. Province 11-Tabuk City, Kalinga 12-Lagawe, Ifugao Three Million Pesos (P3,000,000.00) and below 3-Tuguegarao City 13-Tuguegarao, Cagayan 15-Naguilan, Isabela P5,000,000.00 and below 14-Bayombong, Nueva Vizcaya 16-Cabarroguis, Quirino P3,000,000.00 and below 4-San Fernando, Pampanga 21A-North Pampanga 21B-South Pampanga P10,000,000.00 and below 17A-Tarlac, Tarlac City 17B-Paniqui, Tarlac 18-Olongapo City 19-Subic Bay Freeport Zone 20-Balanga, Bataan 21C-Clark Freeport Zone 22-Baler, Aurora 23A-North Nueva Ecija 23B-South Nueva Ecija P5,000,000.00 and below 5-Caloocan City All RDOs P10,000,000.00 and below 6-Manila 29-Tondo-San Nicolas 30-Binondo 31-Sta. Cruz 32-Quiapo-Sampaloc-Sta. Mesa-San Miguel 33-Intramuros-Ermita-Malate 34-Paco-Pandacan-Sta. Ana-San Andres P10,000,000.00 and below 36-Puerto Princesa P3,000,000.00 and below 7A-Quezon City All RDOs Twenty Million Pesos (P20,000,000.00) and below 7B-East NCR All RDOs P20,000,000.00 and below 8A-Makati City All RDOs P20,000,000.00 and below 8B-South NCR All RDOs P20,000,000.00 and below 9A-CaBaMiRo 54A-Trece Martirez City, East Cavite 54B-Kawit, West Cavite 58-Batangas City 59-Lipa City P10,000,000.00 and below 35-Romblon 37-San Jose, Occidental Mindoro 63-Calapan, Oriental Mindoro P5,000,000.00 and below 9B-LaQueMar 55-San Pablo City 56-Calamba, Laguna 57-Bian, Laguna 60-Lucena City P10,000,000.00 and below 61-Gumaca, Quezon 62-Boac, Marinduque P5,000,000.00 and below 10-Legazpi City 64-Talisay, Camarines Norte 65-Naga City 66-Iriga City 67-Legazpi City, Albay 68-Sorsogon, Sorsogon P5,000,000.00 and below 69-Virac, Catanduanes 70-Masbate, Masbate P3,000,000.00 and below 11-Iloilo City 74-Iloilo City P10,000,000.00 and below 71-Kalibo, Aklan 72-Roxas City 73-San Jose, Antique 75-Zarraga, Iloilo City P5,000,000.00 and below 12-Bacolod City 77-Bacolod City P10,000,000.00 and below 76-Victorias City, Negros Occidental 78-Binalbagan, Negros Occidental 79-Dumaguete City P5,000,000.00 and below 13-Cebu City 80-Mandaue City 81-Cebu City North 82-Cebu City South P10,000,000.00 and below 83-Talisay, Cebu 84-Tagbilaran City P5,000,000.00 and below 14-Eastern Visayas Region 88-Tacloban City P5,000,000.00 and below 85-Catarman, Northern Samar 86-Borongan, Eastern Samar 87-Calbayog City, Samar 89-Ormoc City 90-Maasin, Southern Leyte P3,000,000.00 and below 15-Zamboanga City 91-Dipolog City 93A-Zamboanga City, Zamboanga del Sur P5,000,000.00 and below 92-Pagadian City, Zamboanga del Sur 93B-Zamboanga Sibugay 94-Isabela, Basilan 95-Jolo, Sulu 96-Bongao, Tawi-Tawi P3,000,000.00 and below 16-Cagayan de Oro City 98-Cagayan de Oro City P10,000,000.00 and below 97-Gingoog City 99-Malaybalay, Bukidnon 100-Ozamis City 101-Iligan City 102-Marawi City P5,000,000.00 and below 17-Butuan City 103-Butuan City P5,000,000.00 and below 104-Bayugan, Agusan del Sur 105-Surigao City 106-Tandag, Surigao del Sur P3,000,000.00 and below 18-Koronadal City 107-Cotabato City 108-Kidapawan, North Cotabato 109-Tacurong, Sultan Kudarat P3,000,000.00 and below 110-General Santos City 111-Koronadal, South Cotabato P5,000,000.00 and below 19-Davao City 112-Tagum, Davao del Norte 114-Mati, Davao Oriental 115-Digos, Davao del Sur P5,000,000.00 and below 113A-West Davao City 113B-East Davao City P10,000,000.00 and below All applicable policies, guidelines and procedures under existing revenue issuances relative to the conduct of audit/investigation by the OAS of the Assessment Division shall be strictly observed by all concerned. III. Repealing Clause All other issuances inconsistent herewith are hereby modified or repealed accordingly. IV. Effectivity This Order shall take effect immediately. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue