BIR RMO No. 01-2026: Key Reforms in Tax Audit and Assessment Procedures
BIR Revenue Memorandum Order (RMO) No. 01-2026 introduces a reformed audit and assessment framework aimed at enhancing transparency, efficiency, and taxpayer protection in the conduct of tax audits by the Bureau of Internal Revenue (BIR). The Order took effect upon issuance in 27 January 2026. Key Highlights 1. Adoption of the Single-Instance Audit FrameworkAs a …
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