REVENUE MEMORANDUM ORDER NO. 14-2017 issued on June 13, 2017 prescribes the minimum collection goal from audit of Revenue District Offices and the VAT Audit Sections (VATAS) in the Assessment Division of Metro Manila Revenue Regional Offices and the basis for the computation thereof. Collection from audit shall include deficiency taxes collected, including penalties, as a result of audit/verification under a duly issued electronic Letter of Authority (eLA) and Letter Notice (LN). It shall not include collection arising from the voluntary filing of Estate Tax returns and as a result of verification of said returns under a duly issued Tax Verification Notice as well as collections from delinquent accounts, although arising from an issuance of eLA and LN. The following payments made by the taxpayers shall be considered as collection from audit: a. Payment made before the issuance of an assessment notice, in relation to Item No. 2 of Revenue Memorandum Circular No. 11-2014, wherein the taxpayer may be allowed to make voluntary payments of probable deficiency taxes and penalties; and b. Payment made after the case has been reviewed, based on deficiency assessment per Preliminary Assessment Notice, Final Assessment Notice or Final Decision on Disputed Assessment. The minimum collection target from audit for Revenue District Offices (RDOs) shall be 3% based on the adjusted assigned collection goal to be computed as follows: Collection from Audit (eLAs + LNs) Assigned Collection Goal (net of voluntary compliance collections from Withholding Tax on compensation income, TRA of NGAs, Withholding Taxes of LGUs, SARO and Taxes on ONETT) For the VATAS, the goal shall be at least 105% of prior year’s collection from VAT audit/investigation of the said sections. The concerned Revenue District Officer/Chief, VATAS shall ensure that the reports of investigation for all the cases considered in computing the attainment of the office’s collection goal are actually submitted and the necessary updates are encoded in the Electronic Letter of Authority Monitoring System and/or Case Management System of the Electronic Tax Information System. Only cases where the reports of investigation are actually submitted and received by the Revenue District Officer/Chief of the VATAS shall be considered in the computation of performance on collection from audit.