RMO No. 8-2023 — Amends certain provisions of RMO No. 6-2023, prescribing the updated and consolidated policies, guidelines and procedures for BIR Audit Program Digest | Full Text | Annex A1 | Annex A2

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE National Office Building Quezon City [BUREAU OF INTERNAL REVENUE RECORDS MGT. DIVISION NnTIYyN 10:35a.m. 6 Tuot MAR 2 0 Z0Z3

March 7,2023

REVENUE MEMORANDUM ORDER NO. 8- 2023

SUBJECT No. 6-2023, Prescribing the Updated and Consolidated Policies, Amending Certain Provisions of Revenue Memorandum Order Guidelines and Procedures for BIR Audit Program

TO All Internal Revenue Officials/Officers and Others Concerned

I OBJECTIVE

This Order is hereby issued:

1. To include the audit/investigation of taxpayers with validated Discrepancy

Notices to be covered by electronic Letter of Authority (eLA) under Mandatory Cases of Revenue Memorandum Order (RMO) No. 6-2023; and

2. To prescribe the revised format of Termination Letter.

. AMENDMENTS

1. Item No. III of RMO No. 6-2023, is hereby amended to read as follows:

"HII. INVESTIGATION/VERIFICATION OF TAXPAYERS

XXX XXX XX.

A. Mandatory Cases -- xxx..

1. To be covered by eLAs-

Selection Code

1.7 Policy cases/industry issues " under the 1.6 Cases with validated Discrepancy Notices 1. 2 1.4 xxx I.1 1. 3 1. 5 XXX XXX. XXX xXX. directive of the Commissioner MCIR" DNA

2. Annex A of RMO No. 6-2023 pertaining.to the standard template for Termination and A.2). Letter is revised to include stipulation regarding discovery of fraud (Annexes A.1

I. REPEALING CLAUSE

All provisions of revenue issuances/memoranda inconsistent herewith are hereby repealed, amended or modified accordingly

IV. EFFECTIVITY

This Order shall take effect immediately.

R} MA UI,JR

I Col Missioner of Internal Revenue 005046

BUREAU OF INTERNALREVENUE

NNTYYYN

10:35 a.m. 'MAR 2 0- 2023

GUGT RECORDS MGT. DIVISION

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