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      Bureau of Internal Revenue

      The Bureau of Internal Revenue (BIR) issued the following issuances:

      Revenue Memorandum Circular (RMC) No. 14-2026, dated 04 March 2026, clarifies RMC No. 8-2026 on the lifting of the suspension of tax audit and field operations, Revenue Memorandum Order (RMO) No. 1-2026, and RMO No. 6-2026 on the implementation of the Revised Audit Policies, Procedures, and Safeguards.

      Below are the salient points of RMC No. 14-2026:

      • Guidance on the issuance and validity of a replacement electronic Letter of Authority (eLA) due to reassignment of Revenue Officers
      • Validity of previously issued eLAs and Letters of Authority (LOAs), and their corresponding effectivity
      • Clarification of the scope and limitations of the Tax Verification Notice (TVN)
      • Coverage of the Single Instance Audit Framework, including when eLAs are consolidated or separated
      • Changes to the System-Assisted Audit Initiation, which may vary depending on the audit risk and selection criteria
      • Consolidation of the pending audits, as follows:
      DateParticulars
      13 March 2026Deadline to request non-consolidation of VAT audit cases if the taxpayer wishes to initially maintain separate VAT-related LOAs/eLAs for the same taxpayer and taxable period
      20 March 2026Automatic consolidation of pending LOAs/eLAs covering the same taxpayer and taxable period, where multiple LOAs/eLAs exist, except where a timely request for non-consolidation has been filed
      15 May 2026Deadline for VAT Audit Section (VATAS) and Large Taxpayers VAT Unit (LTVAU) to review, organize, and prepare all ongoing audits and assessments for transfer to the appropriate regular offices of the BIR in line with RMO No. 1-2026.
      18 May 2026All pending LOAs/eLAs covering the same taxpayer and taxable period, where multiple LOAs/eLAs exist and which were previously allowed to proceed separately, shall be automatically consolidated.  Where only a single LOA/eLA exists, no consolidation shall take place; however, such cases shall still be transferred to the appropriate office pursuant to RMO No. 1-2026.

       

      • Guidance on the treatment of audit findings developed prior to consolidation
      • Transfer and dissolution of the VAT audit offices and task forces assigned to pending audit and assessment cases

      RMC No. 14-2026 shall take effect immediately.

      (R.G. Manabat & Co. Note: The RMC was posted on the BIR website on 04 March 2026.)

      RMO No. 6-2026, dated 04 March 2026, amends and supplements the guidelines governing the implementation of RMO No. 1-2026 to address the consolidation of electronic eLAs and its impact on ongoing assessments and procedures. 

      The following are the salient points of RMO No. 6-2026:

      • Expansion of the “mandatory case” coverage under RMO No. 1-2026 for eLAs
      • Changes in the dates under RMO No. 1-2026
      EventFromTo
      Deadline for filing written Requests for Non-Consolidation of VAT Audit Cases16 February 202613 March 2026
      Automatic consolidation of all pending eLAs except where a written Request for Non-Consolidation is duly filed04 March 202620 March 2026
      Last day of audit operations for VATAS and LTVAU30 April 202615 May 2026
      Automatic consolidation of all pending eLAs which were previously allowed to proceed separately pursuant to a Request for Non-Consolidation04 May 202618 May 2026
      Last day of VATAS and LTVAU for purposes of winding up its operations15 May 202629 May 2026

       

      • Prohibitions and conditions for consolidation of assessment cases
      • Provisions on when and how consolidation may occur at different procedural stages
      • Provisions on mandatory safeguards for FAN-Level consolidation
      • Suppletory rules on VAT refund applications during the transition and wind-up of the VATAS and LTVAU under RMO No. 1-2026

      RMO No. 6-2026 shall take effect immediately.

      (R.G. Manabat & Co. Note: The RMC was posted on the BIR website on 04 March 2026.)

      RMC No. 20-2026, dated 16 March 2026, prescribes the guidelines in the filing of the Annual Income Tax Returns (AITR) for the calendar year that ended 31 December 2025 (CY 2025) and the payment of taxes due thereon on or before 15 April 2026.

      The filing of the AITR for CY 2025 shall be done electronically—including AITRs without payment—through any electronic platforms [electronic Filing Payment System (eFPS), eBIRForms, and Tax Software Providers (TSPs)]. The RMC also provides for the conditions under which manual filing is allowed.

      The following are the salient points of the RMC:

      1. Guidelines for the filing of tax returns using eFPS, eBIR Forms, TSPs and BIR eLounge facility
      2. Guidelines for the payment of taxes through eFPS, online payment via electronic (ePay) gateways, and manual payment
      3. Guidelines for filing BIR Form No. 1701-MS, 1701, and 1701A for micro and small taxpayers through eFPS, eBIRForms and—when not available—through manual filing and payment.
      4. List of required attachments to the AITR and the period for submission
      5. Non-imposition of penalties for wrong venue and for micro and small taxpayers under certain instances.

      The RMC also provides the following Annexes:

      • Annex A - List of TSPs and certified BIR Forms
      • Annex B - Guidelines for the payment of the corresponding taxes due through BIR ePay Services
      • Annex C - Frequently asked questions for micro and small taxpayers
      • Annex D - Guidelines on the minimum required information in filing the AITR for micro and small taxpayers.

      (R.G. Manabat & Co. Note: The RMC was posted on the BIR website on 16 March 2026.)

      Here are the links to the full texts of the issuances: RMC No. 14-2026, RMC No. 6-2026, RMC No. 6-2026 Annex A, RMC No. 6-2026 Annex B, RMC No. 6-2026 Annex C, RMC No. 6-2026 Annex D, and RMC No. 20-2026.