THE Bureau of Internal Revenue (BIR), led by Commissioner Charlito Martin R. Mendoza, has officially rolled out a new BIR Audit Program designed to institutionalize comprehensive audit reforms through a uniform nationwide framework.
Established under Revenue Memorandum Order (RMO) No. 22-2026, issued on August 24, 2026, the updated program consolidates previous audit policies and builds upon early-year reforms to mandate standardized procedures, risk-based taxpayer selection, and heightened accountability across all investigating offices.
Under the new framework, the BIR reinforces its Single-Instance Audit Framework for taxpayers.
This policy generally limits audit authority to one electronic Letter of Authority per taxpayer for any given taxable year, restricted specifically to the tax types and period detailed in the issued authority.
For Priority Cases, taxpayer selection will now rely on system-assisted, risk-based processes utilizing verifiable data.
To minimize discretion, taxpayer identities will remain anonymized during the selection and assignment stages whenever practicable, backed by strict workload and eligibility controls.
The program also outlines distinct rules for Mandatory Cases and formalizes the Revalida, or “Audit of Auditors.”
This mechanism Subjects audit reports and tax assessments to technical and quality reviews to verify that findings are legally and factually sound while ensuring strict observance of due process.
Revenue officers are required to adhere to mandated timelines, documentation, and monitoring procedures.
Unauthorized audits, improper case classifications, and unjustified delays will face administrative sanctions and legal liabilities.
According to Commissioner Mendoza, the initiative aligns with the BIR DARES agenda on Audit Reform and Digital Transformation, supporting President Ferdinand R. Marcos Jr.’s directive to bolster public trust and Finance Secretary Frederick D. Go’s push to enhance the ease of doing business.
By establishing predictable, data-driven procedures, the bureau aims to focus resources on high-risk cases while safeguarding taxpayer rights, balancing firm tax law enforcement with credible, fair treatment for investors and citizens alike.
