REVENUE ADMINISTRATIVE ORDER NO. 1-2011 issued on December 1, 2011 amends
pertinent provisions of RAO No. 2-2010 on the splitting of RDO No. 116 – Regular Large
Taxpayers under the Large Taxpayers Service and redefines their areas of jurisdiction.
In consonance with the BIR’s Rationalization Plan, pursuant to Executive Order No.
366, the areas of jurisdiction (industry groupings) of the newly restructured Regular Large
Taxpayers Group are hereby amended as follows:
a) RDO No. 116 – Regular Large Taxpayers I – shall be composed of
Manufacturing, trading and utilities.
b) RDO No. 125 – Regular Large Taxpayers 2 – shall be composed of banks,
financial intermediaries, insurance, transport, hotels and restaurants.
c) RDO No. 126 – Regular Large Taxpayers 3 – shall be composed of
telecommunications, real estate, construction and other services.