REVENUE MEMORANDUM ORDER NO. 17-2024 issued on May 20, 2024 amends certain provisions of Revenue Memorandum Order No. 6-2023 relative to the BIR Audit Program.

Taxpayers which are manually selected for audit under “Priority Audit Cases” shall no longer require prior approval of the Commissioner. However, copy of the lists of taxpayers manually selected for audit and approved by the Regional Director shall be furnished to the Assessment Programs Division (APD), within five (5) days from approval for post-evaluation.

In the case of taxpayers to be audited under the VAT Audit Program, APD shall provide the VAT Audit Section (VATAS) under the Regional Assessment Divisions the list of taxpayers electronically selected by the Internal Revenue Integrated System (IRIS) – Audit module based on the risk criteria embedded in the said module, on a quarterly basis, every 15th day of the month following the due date for the filing of the Quarterly VAT returns (BIR Form No. 2550Q). These lists shall be used as reference in the selection of VAT registered taxpayers to be audited to determine their VAT compliance.