Tax Alert No. 34 [Revenue Administrative Order (RAO) No. 4-2026]

Revenue Administrative Order (RAO) No. 4-2026 was issued on 24 June 2026 to abolish the Large Taxpayers VAT Audit Unit (LT VAU) under the Large Taxpayers Services and the VAT Audit Section (VATAS) under the Assessment Division in the Revenue Regions.

This issuance likewise assigns all the functions of the LT VAU and VATAS to the appropriate divisions/ offices of the Large Taxpayers Services, Revenue Regions and Revenue District Offices.

This order shall take effect on 1 June 2026.

You may access the full version of the RAO, through the BIR website. 

For any inquiry or request for assistance, please feel free to contact anyone from our Tax Services group. You may also reach us through this link: www.pwc.com/ph/en/about-us/contact-us.html