RAO No. 4-2026, issued on June 24, 2026, abolishes the Large Taxpayers VAT Audit Unit (LT VAU) under the Large Taxpayers Service (LTS) and the VAT Audit Section (VATAS) under the Assessment Division of the Revenue Regions, and transfers all of their functions to the appropriate divisions/offices of the LTS, the Revenue Regions (RRs), and the Revenue District Offices (RDOs).
Purpose
To abolish the LT VAU and VATAS and reassign all of their functions to the appropriate divisions/offices of the LTS, RRs, and Revenue District Offices, restructuring the BIR's VAT audit organization.
In brief
RAO No. 4-2026 (June 24, 2026) abolishes the Large Taxpayers VAT Audit Unit (LT VAU) and the VAT Audit Section (VATAS), reassigning their functions to the LTS, Revenue Regions, and Revenue District Offices.
Keywords
Large Taxpayers VAT Audit Unit (LT VAU)VAT Audit Section (VATAS)Large Taxpayers Service (LTS)abolition of VAT audit unitsRevenue Regions (RRs)Revenue District OfficesVAT audittransfer of functions
Key points
- RAO No. 4-2026 was issued on June 24, 2026.
- The order abolishes the Large Taxpayers VAT Audit Unit (LT VAU) under the Large Taxpayers Service (LTS).
- The order also abolishes the VAT Audit Section (VATAS) under the Assessment Division in the Revenue Regions (RRs).
- All functions of the LT VAU and VATAS are assigned to the appropriate divisions/offices of the LTS, the RRs, and the Revenue District Offices.
- The reorganization affects VAT audit coverage at both the large taxpayers (LTS) level and the regional (Revenue Region) level.
Tax types
- Value-Added Tax (VAT) is the tax type involved, as the abolished units are dedicated VAT audit units; no VAT rule or rate is changed by the stated text.
Affected taxpayers
- No taxpayer class is explicitly named; large taxpayers subject to VAT audit by the LTS or Revenue Region units are the taxpayers indirectly affected by this internal reorganization.