Revenue Audit Order · RAOInternal administration / RMO ops

RAO No. 2-2026

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Document type: RAO
Number: 2
Year: 2026
Text quality: thin

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REPLRLIC OF THh PHII lPPiNllS DLP,\RT]\JENT OF FINI\NCE BUR[AU OIT INTERNAL RfVf\UE Quezon Citv BACONG Bringing ln Revenues .F;{.frprtr 6"6i ior Nat on-Bui d ng REVENUE ADMrNrsrRArvE oRDER No. -(l-0 l"l1'ffT A SUBJECT AMENDMENT OF REVENUE ADMINISTRATIVE ORDER (RAO) NO. 6 . 2025 re: LIST OF REVENUE REGIONS AND REVENUE DlsTRlcT oFFlCEs OF THE BUREAU OF INTERNAL REVENUE TO All lnternal Revenue off,cials and Employees L OBJECTIVE: Thls Order s ssued to: 1. nform all concerned of the renam ng of var ous Revenue District Offices (RDOs) of the Bureau of nterna Revenue: and 2. Elim nate possib e confus on result ng from inconsistencles of the names and actual locations of certaln RDOs; whch may lead to difficulties for taxp.yers !'j availing/accessing BIR services. . RENAMING OF BIR RDOs: FROM TO RDO No. 107 Magu ndanao Del Norte and RDo No. 107 Cotabato City and Maguindanao Magurndanao DelSur Provinces (BARMM) RDO No. 108 - \o(h Colrbaro (Non RDo No. 108 Cotabato Province and BARMM BARMM)/ Special Geographic Area (BARI!4M) Special Geographic Area (SGA) RDo No. 110 South Cotabato and Sarangani RDO No. 110 - GeneralSantos City and Saranganl RDO No. 111- KoronadalCity RDO No.111 South Cotahato III. REPEALING CTAUSE: This Order repeals and/or amends accordlngly peltinent provlsions of RAo No.6 2025 dated December 9,2A25 ard all other revenue issuance! or portlons thereof inconslstent herewith. IV. EFFECTIVITY Thls Order sha I take effect lmmediate y 00000068 /-.=\ AI IP FAI I OF INTFRNAI REVENUE (iliiiiiiir-r ia,rrchaEtr otvtsloN CHARIITO MART|lil R. M -s.s: Commissioner of lnternal Revenue APR 1 4 2026 B-2 AOMI UNIl. 3 H?n BY: '. TIM€I BlRNationa Ofice Bdg.. Senator l\4 riam Defensor SantlagoAvenue D liman, Quezon City Websle'www.bi.gav.ph Trunk ine: 8981 7000 : 8929-7676

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Structured from the available issuance text · Internal administration / RMO ops

The BIR renamed four Revenue District Offices in Mindanao so their names match where they are actually located: RDO No. 107 is now 'Cotabato City and Maguindanao Provinces (BARMM)', RDO No. 108 is now 'Cotabato Province and BARMM Special Geographic Area (SGA)', RDO No. 110 is now 'General Santos City and Sarangani', and RDO No. 111 is now 'South Cotabato'. The Order amends RAO No. 6-2025 and takes effect immediately.

Purpose

To inform all concerned of the renaming of various Revenue District Offices (RDOs) of the Bureau of Internal Revenue, and to eliminate possible confusion resulting from inconsistencies between the names and actual locations of certain RDOs, which may lead to difficulties for taxpayers in availing/accessing BIR services.

In brief

RAO No. 2-2026 amends RAO No. 6-2025 by renaming four BIR Revenue District Offices (RDO Nos. 107, 108, 110 and 111) in the BARMM/Cotabato and South Cotabato/Sarangani areas so their names match their actual locations; it takes effect immediately.

Keywords

Revenue District Office (RDO) renamingBARMMSpecial Geographic Area (SGA)CotabatoMaguindanaoGeneral Santos CitySouth CotabatoRAO No. 6-2025 amendment

Key points

RAO No. 2-2026 amends RAO No. 6-2025, which contained the list of Revenue Regions and Revenue District Offices of the Bureau of Internal Revenue.
RDO No. 107, formerly 'Maguindanao Del Norte and Maguindanao Del Sur', is renamed 'Cotabato City and Maguindanao Provinces (BARMM)'.
RDO No. 108, formerly 'North Cotabato (Non BARMM)/Special Geographic Area (BARMM)', is renamed 'Cotabato Province and BARMM Special Geographic Area (SGA)'.
RDO No. 110, formerly 'South Cotabato and Sarangani', is renamed 'General Santos City and Sarangani'.
RDO No. 111, formerly 'Koronadal City', is renamed 'South Cotabato'.
The Order repeals and/or amends pertinent provisions of RAO No. 6-2025 dated December 9, 2025 and all other revenue issuances or portions inconsistent with it.
The Order takes effect immediately.
The Order is addressed to all Internal Revenue officials and employees, indicating it is primarily an internal administrative issuance with indirect taxpayer impact.

Affected taxpayers

Taxpayers who avail of or access BIR services — particularly those under RDO Nos. 107, 108, 110 and 111 serving the Cotabato/Maguindanao (BARMM), General Santos City/Sarangani, and South Cotabato areas — may be affected by the RDO renaming, which is intended to reduce confusion in accessing BIR services.