BIR Issuances – RMO No. 7-2025
The BIR further amended 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.
Revenue Memorandum Order (RMO) No. 07-2025
7 February 2025
The threshold for the issuance of electronic Letter of Electronic Letters of Authority (eLAs) to cover the audit/investigation of taxpayers under the jurisdiction of the following Regional Office is hereby revised as follows:
| Revenue Region | Revenue District Office | Gross Sales Threshold |
|---|---|---|
| 4 – City of San Fernando, Pampanga | 17A – Tarlac City, Tarlac
21A – Angeles City, North Pampanga 21B – City of San Fernando, South Pampanga 21C – Clark Freeeport and Special Economic Zone 23B – Cabanatuan City, South Nueva Ecija |
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 Samar 87 – Calbayog City, Samar 89 – Ormoc City, Leyte 90 – Maasin City, Southern Leyte |
Five Million Pesos (Php 5,000,000.00) and below |
REPEALING CLAUSE
All other issuances inconsistent herewith are hereby modified or repealed accordingly.
EFFECTIVITY
This Order shall take effect IMMEDIATELY.
Copy of the RMO can be accessed thru the link below.
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