
he Philippine Economic Zone Authority (PEZA) Memorandum Circular No. 2025-052

The BIR’s RMO 36-2025 expands mandatory audits, what used to be exceptions are now automatic. Learn what this means for your business and how to prepare. What is RMO 36-2025? A Revenue Memorandum Order (RMO) is an official directive issued by the Bureau of Internal Revenue (BIR) to guide its revenue officers on how to