05/02/2026
๐๐ก๐๐ญ ๐๐จ๐ฎ ๐๐๐๐ ๐ญ๐จ ๐๐ง๐จ๐ฐ ๐๐๐จ๐ฎ๐ญ ๐๐๐ ๐๐ฎ๐๐ข๐ญ๐ฌ
Most audit problems donโt start with the BIR.
They usually start with small filing choices made months earlier.
RMO No. 1-2026 explains how the BIR chooses who to audit and how audits should be done.
If you understand this early, mas kalmado ka sa filing and mas handa ka if the BIR reaches out.
๐๐ก๐ฒ ๐๐ก๐ข๐ฌ ๐๐๐ญ๐ญ๐๐ซ๐ฌ ๐ญ๐จ ๐๐จ๐ฎ
If youโre a business owner, professional, or freelancer who files taxes, this applies to you.
RMO No. 1-2026 reminds us of two important things:
โข One audit lang per tax year
โข May malinaw na rules kung paano dapat gawin ang audit
Knowing this helps you avoid problems early instead of fixing them later.
๐๐ฎ๐ฆ๐๐๐ซ๐ฌ ๐๐ก๐๐ญ ๐๐ฌ๐ฎ๐๐ฅ๐ฅ๐ฒ ๐๐๐ญ๐๐ก ๐ญ๐ก๐ ๐๐๐โ๐ฌ ๐๐ญ๐ญ๐๐ง๐ญ๐ข๐จ๐ง
Before you file, magandang i-check muna ang figures.
The BIR may look closer if:
โข Sales look 30% or more lower than expected
โข Expenses or deductions look 30% or more higher
โข Input VAT is more than 75% of output VAT
โข Income tax due is below 2% of gross sales or receipts
โข May big or sudden changes sa sales, VAT, or assets na walang clear explanation
These are official guideposts the BIR uses when deciding who to audit.
๐๐ซ๐๐ง๐ฌ๐๐๐ญ๐ข๐จ๐ง๐ฌ ๐๐ก๐๐ญ ๐๐๐ญ๐๐ง ๐๐๐ข๐ฌ๐ ๐๐ฎ๐๐ฌ๐ญ๐ข๐จ๐ง๐ฌ
May mga transactions na natural na mas tinitingnan ng BIR.
Common examples:
โข Refund or tax credit claims
โข One-time or unusual transactions
โข Tax exemptions or incentives
โข Transactions with related companies
Hindi ibig sabihin may mali agad.
Kailangan lang malinaw ang support at explanation.
๐๐ง๐ ๐๐๐ฑ ๐๐๐๐ซ. ๐๐ง๐ ๐๐ฎ๐๐ข๐ญ.
For one tax year, isa lang dapat ang audit.
Hindi dapat sabay-sabay or paulit-ulit ang notices for the same year.
If may bagong audit notice, dapat ma-cancel ang nauna.
This rule exists to protect taxpayers.
๐๐๐๐จ๐ซ๐ ๐๐จ๐ฎ ๐๐๐ฌ๐ฉ๐จ๐ง๐ ๐ญ๐จ ๐๐ง๐ฒ ๐๐๐ ๐๐จ๐ญ๐ข๐๐
If you receive an electronic Letter of Authority or Tax Verification Notice, okay lang. Huwag muna mag-panic.
Check muna:
โข Issued electronically ba
โข Tama ba ang name, TIN, tax type, at tax year
โข Malinaw ba kung ano ang sakop ng review
If may hindi malinaw, mas okay mag-verify muna before submitting anything.
๐๐ก๐๐ง ๐๐ฎ๐๐ฆ๐ข๐ญ๐ญ๐ข๐ง๐ ๐๐จ๐๐ฎ๐ฆ๐๐ง๐ญ๐ฌ, ๐๐๐ฌ๐ฌ ๐๐ฌ ๐๐๐ญ๐ญ๐๐ซ
If the BIR asks for documents:
โข I-submit lang kung ano ang hinihingi
โข I-submit lang kung related sa issue
โข I-submit within 10 days from receipt
Sending extra papers can create more questions.
๐๐ฎ๐๐ข๐ญ ๐๐จ๐ง๐ฌ๐จ๐ฅ๐ข๐๐๐ญ๐ข๐จ๐ง ๐๐ฎ๐ฅ๐ ๐๐ญ๐๐ซ๐ญ๐ข๐ง๐ ๐๐๐๐
Starting March 4, 2026, audits for the same tax year must be combined.
If more than one audit notice exists:
โข Dapat may replacement audit authority
โข Requests not to consolidate must be filed by May 4, 2026
This helps avoid duplicate reviews and confusion.
๐๐ข๐ฆ๐ฉ๐ฅ๐ ๐๐๐ฆ๐ข๐ง๐๐๐ซ
One tax year. One audit.
Clear records. Calm response.
If unsure ka kung may red flags ang filing mo, mas okay ang early review kaysa late explanation.
๐๐๐๐๐ซ๐๐ง๐๐
Revenue Memorandum Order No. 1-2026
Issued January 27, 2026
Including Annex A and Annex B
