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Philippines: Guidance concerning tax audits, electronic letters of authority, and annual income tax returns

Guidance from the Bureau of Internal Revenue (BIR)

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march 23, 2026

The Bureau of Internal Revenue (BIR) in March 2026 issued the following tax guidance:

  • Revenue Memorandum Circular (RMC) No. 14-2026 clarifies previous guidance concerning the lifting of the suspension of tax audit and field operations, as well as the implementation of revised audit policies and procedures. The circular provides guidance on the issuance and validity of replacement electronic letters of authority (eLA), the scope and limitations of tax verification notices (TVN), and the consolidation of pending audits.
  • Revenue Memorandum Order (RMO) No. 6-2026 amends guidelines under RMO No. 1-2026 to address the consolidation of electronic eLAs and its impact on ongoing assessments. This order expands the mandatory case coverage, changes deadlines for filing requests for non-consolidation, and outlines prohibitions and conditions for consolidation of assessment cases.
  • RMC No. 20-2026 provides guidelines for filing annual income tax returns (AITR) for the calendar year ending December 31, 2025, with a deadline for payment by April 15, 2026. The memorandum details electronic filing requirements, conditions for manual filing, and guidelines for payment through various platforms.

Read a March 2026 report prepared by the KPMG member firm in the Philippines

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