Practice question
A timely non-consolidation request allowed parallel VAT audit cases temporarily. Officials seek to keep them independent in June 2026 by citing the original May 4 date and ignoring RMO 6-2026. Which current transition must be applied?
- Every parallel case is permanent
- The old dates can never be amended
- RMO 6 and RMC 14 specify consolidation beginning May 18, 2026 for the described pending cases
- Consolidation is abolished
- Every earlier tax automatically disappears
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
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