REVENUE MEMORANDUM ORDER NO. 36-2024 issued on September 4, 2024 amends Revenue Memorandum Order No. 1-2021 prescribing the gross sales threshold for cases to be audited/investigated by the Office Audit Section of the Assessment Divisions in Regional Offices.
The threshold for the issuance of eLAs to cover the audit/investigation of taxpayers under the jurisdiction of the following Regional Offices is amended as follows:
| RR | RDO | Gross Sales Threshold |
|---|---|---|
| 9A - CaBaMiRO |
54A - Trece Martirez City, East Cavite 54B - Kawit, West Cavite 58 - Batangas City 59 - Lipa City |
Twenty Million Pesos (₱20,000,000.00) and below |
| 11 - Iloilo City | 74 - Iloilo City | Twenty Million Pesos (₱20,000,000.00) and below |
| 71 - Kalibo, Aklan | Ten Million Pesos (₱10,000,000.00) and below | |
| 13 - Cebu City |
80- Mandaue City 81- Cebu City North 82- Cebu City South |
Twenty Million (₱20,000,000.00) and below |
| 83- Talisay, Cebu 84- Tagbilaran City | Ten Million (₱10,000,000.00) and below | |
| 16 - Cagayan de Oro City | 98 - Cagayan de Oro City | Fifteen Million (₱15,000,000.00) and below |