Quick Answer: What does BIR RMO No. 022-2026 change for businesses under audit? It consolidates the BIR’s 2026 audit reforms into one unified framework and makes a standardized set of audit forms; notices, consent forms, and termination letters, mandatory across every BIR investigating office. 

• Applies to any business issued an electronic Letter of Authority (eLA) 
• Consolidates RMO No. 1-2026, RMO No. 6-2026, and RMC No. 14-2026 into a single framework 
• Standardizes the documents examiners use at each stage of an audit 

On August 24, 2026, the Bureau of Internal Revenue issued Revenue Memorandum Order No. 022-2026, prescribing consolidated and revised policies, guidelines, and procedures for the BIR Audit Program. The order builds on the structural reforms introduced earlier this year under RMO No. 1-2026, as amended by RMO No. 6-2026, and clarified by RMC No. 14-2026. 

What changed: 

• All prior audit policy updates are folded into one consolidated framework, replacing a patchwork of separate issuances 
• The BIR reaffirms its shift toward system-assisted, risk-based audit selection and anonymized assignment of cases to Group Supervisors and Revenue Officers 
• A full set of standardized forms is now mandatory nationwide, including:  
• Monthly Report of Cases Covered by Mandatory Audit 
• Taxpayer’s Consent on Audit Venue/Authorized Representative 
• First and Second/Final Notice for Presentation/Submission of Documents/Records 
• Minutes of Discussion of Details of Discrepancy 
• Audit Termination Letter 
• The order states electronic Letters of Authority (eLAs) will continue to be anchored on verifiable, risk-assessed data generated through secure digital systems 

Who’s affected: Any business or individual taxpayer that may be selected for a BIR audit going forward. The standardized forms are also relevant if you’re currently mid-audit under an active eLA. 

What to do:  

 recommends confirming your authorized representative documentation is current, and understanding what each of the newly standardized notices means procedurally before one arrives. NNA’s Tax compliance and Audit Support Services can walk you through what to expect at each stage. 

Our Take: This is less about new tax liability and more about process, the BIR is formalizing what an audit is supposed to look like on paper, which should mean more predictability and a clearer paper trail for taxpayers going through one. The standardized consent and notice forms in particular give businesses a clearer sense of their procedural footing mid-audit, something that’s been inconsistent office to office in the past. 

Source: Bureau of Internal Revenue, Revenue Memorandum Order No. 022-2026, dated August 24, 2026. 

FAQ 

Q: Does RMO No. 022-2026 introduce a new tax or filing requirement? A: No — it standardizes audit procedures and forms; it doesn’t create a new tax obligation. 

Q: What should I do if I’m currently under audit? A: Confirm which of the newly standardized notices apply to your case and check that your authorized representative paperwork is in order. 

Q: Where can I see the standardized audit forms? A: They’re published as Annexes A–F of RMO No. 022-2026; NNA can walk you through what each one means for your business. 

Facing a BIR audit or unsure what documents to expect? Book a free 15-minute consultation with UNA.