REVENUE MEMORANDUM ORDER NO. 17-2017 issued on August 7, 2017 prescribes
the policies and procedures in monitoring the compliance of Top Taxpayers in the twelve
(12) Revenue Regions, which contribute the largest share in the total BIR collection, to
i. Revenue Region No. 1 – Calasiao, Pangasinan
ii. Revenue Region No. 4 – San Fernando, Pampanga
iii. Revenue Region No. 5 – Caloocan City
iv. Revenue Region No. 6 – Manila
v. Revenue Region No. 7 – Quezon City
vi. Revenue Region No. 8 – Makati City
vii. Revenue Region No. 9A – CaBaMiRo
viii.Revenue Region No. 9B – LaQueMar
ix. Revenue Region No. 12 – Negros Island Region
x. Revenue Region No. 13 – Cebu City
xi. Revenue Region No. 16 – Cagayan de Oro
xii. Revenue Region No. 19 – Davao City
The Top 500 non-individual taxpayers of the said Revenue Regions who satisfy
the criteria for Large Taxpayers under Revenue Regulations No. 17-2010, but have not
been notified by the Commissioner of the Internal Revenue as such, shall be covered by
the Order, except the National Government Agencies; Local Government Units;
Government-Owned and -Controlled Corporations and State Universities and Colleges.
Said Top Taxpayers shall comprise the Medium Taxpayers segment of the BIR and shall
be monitored by their respective Regional Office.
A Regional Monitoring Team, which shall be directly under the supervision of the
Regional Director, shall be created to perform the functions specified in the Order.
A National Monitoring Team shall be created to oversee the performance of the
Regional Monitoring Teams, undertake a national analysis of taxpayer compliance, and
provide specific guidelines on the operations of the regional teams.