Tax Notes
RMO No. 36-2025: BIR Expands Mandatory Audit Coverage
The Bureau of Internal Revenue (BIR) has issued Revenue Memorandum Order (RMO) No. 36-2025 to strengthen its audit program and enhance tax compliance. The revised guidelines, which took effect on August 18, 2025, broaden the scope of prescribed cases that must undergo audit through an electronic Letter of Authority (eLA).