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 eLAs                    Selection 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
.