REVENUE MEMORANDUM ORDER NO. 17-2007 issued on July 30, 2007 prescribes the supplemental policies on 2007 Audit Program relative to the minimum audit goal percentage of 3% based on the total unit goal set under RMO No. 12-2007. Considering certain peculiarities present in every Revenue District Office, the audit goal of 3% may not be enough to contribute in the attainment of the total collection goal. Thus, the Regional Directors/Revenue District Officers should increase the prescribed audit goal percentage to a level deemed appropriate in order to meet the overall collection target. The revenue collection arising from Letter Notices (LN) should not be included in computing for the revenue collection from audit. Collection from LNs shall be covered by a separate revenue issuance.