Lifting of suspension of field audit and other field operations

Lifting of suspension of field audit and other field operations

(Revenue Memorandum Circular (RMC) No. 121-2022, issued on August 22, 2022) 

This Tax Alert is issued to inform all concerned on the lifting of the suspension of the field audit and other field operations on all outstanding Letters of Authority/Audit Notices and Letter Notices per request of the Investigating Office. 

Under RMC No. 77-2022, all field audit, field operations, or any form of business visitation in execution of Letters of Authority/ Audit Notices (LOAs) or Mission Orders (MOs) by the Bureau of Internal Revenue has been suspended. 

Now, through this RMC No. 121-2022, investigating offices such as the Revenue District Office, Regional Investigation Division, VAT Audit Sections/Office Audit Sections, National Investigation Divisions, Large Taxpayers Audit Divisions and LT VAT Audit units may request for the lifting of such suspension. Upon approval of the Memorandum Request by the Commissioner of Internal Revenue (CIR), the investigating office shall resume its field audit and other field operations on all outstanding letters of Authority/Audit Notices.  

NO new LOA, written orders to audit and/or investigate taxpayers’ internal revenue tax liabilities shall be issued except for instances enumerated in RMC 77-2022 and in case of reissuance of LOAs due to change of revenue officer and/or group supervisor.