REVENUE MEMORANDUM ORDER NO. 8-2023 issued on March 20, 2023 amends certain provisions of Revenue Memorandum Order (RMO) No. 6-2023, prescribing the updated and consolidated policies, guidelines and procedures for BIR Audit Program, to wit: a. Item No. III of RMO No. 6-2023 is hereby amended as follows: “III. INVESTIGATION/VERIFICATION OF TAXPAYERS xxx xxx xxx. A. Mandatory Cases – xxx…. 1. To be covered by eLAsSelection Code 1.1 xxx… 1.2 xxx… 1.3 xxx… 1.4 xxx 1.5 xxx 1.6 Cases with validated Discrepancy Notices DNA 1.7 Policy cases/industry issues under the directive of the Commissioner MCIR” b. Annex A of RMO No. 6-2013 pertaining to the standard template for Termination Letter is revised to include stipulation regarding discovery of fraud.