REVENUE MEMORANDUM ORDER NO. 21-2024 issued on June 11, 2024 updates the classification of Revenue District Offices (RDOs) to serve as input for staffing and aid in the effective enforcement of the internal revenue laws and regulations and other purposes.

There shall be five (5) classes of RDOs: A, B, C, D and E under the revised classification. These classes shall apply to all RDOs except for the purpose of One-Time Transaction (ONETT) Section. The number of RDOs per class were normally distributed using Class Indicator.

The RDO number of Electronic Certificates Authorizing Registration (eCARs) was the criteria used to determine the class by RDO wherein:

Class A – with eCARs issued above 15,000

Class B – with eCARs issued above 6,000 but not exceeding 15,000

Class C – with eCARs issued above 3,000 but not exceeding 6,000

Class D – with eCARs issued above 1,000 but not exceeding 3,000

Class E – with eCARs issued 1,000 and below

The list of RDOs with their corresponding general classifications and ONETT Section are provided in the Order. RDO Classification shall be updated when necessary but not sooner than three (3) years.

The data used and methodology for the reclassification of RDOs are specified in the Order.