Practice question
A practitioner relies on RMO 1-2026’s original dates to permit separate VAT audits indefinitely. Identify why RMO 6 and RMC 14 matter as of June 30, 2026.
Legal references
- BIR RMO 6-2026 (March 4, 2026), official digest, amended consolidation dates: https://bir-cdn.bir.gov.ph/BIR/pdf/RMO%20No.%206-2026%20Digest.pdf
- BIR RMC 14-2026 (March 4, 2026), official digest, replacement eLAs under RMO 1-2026 as amended by RMO 6-2026: https://bir-cdn.bir.gov.ph/BIR/pdf/RMC%20No.%2014-2026%20Digest.pdf
Answer this question in flashcards to review your response and continue practicing.