RMO 6-2026 supplements the audit consolidation rules

Revenue Memorandum Order No. 6-2026, dated 4 March 2026, amends and supplements RMO No. 1-2026, which introduced the single-instance audit framework when field audits resumed in January 2026.

It moves the deadline for requesting non-consolidation of VAT audit cases to 13 March 2026, and sets out how pending electronic letters of authority are consolidated according to the stage each case has reached. Cases at the Final Decision on Disputed Assessment stage, and cases whose Final Assessment Notice has become final and executory, are not consolidated; consolidation at the Final Assessment Notice stage is allowed only if the conditions in the order are met.

Read the chapter's discussion of the audit timetable together with this order. The substantive requirements of a valid letter of authority are unchanged.