BIR field audit and other field operations, audit and other field operations under special task forces, are suspended until further notice; no issuance of written orders to audit and/or investigate except in certain cases

BIR field audit and other field operations, audit and other field operations under special task forces, are suspended until further notice; no issuance of written orders to audit and/or investigate except in certain cases

(Revenue Memorandum Circular Nos. 76 and 77-2022 issued on May 30, 2022)

This Tax Alert is issued to inform taxpayers of the suspension of all pending Letters of Authority/Mission Orders as of May 30,2022, as well as audit and other field operations pursuant to, and under authority of, all task forces created thru Revenue Special Orders, Operations Memoranda and other similar orders/directives.

No field audit, field operations, or any form of business visitation in execution of Letters of Authority/Audit Notices (LOAs) or Mission Orders (MOs) should be conducted, including those conducted by Task Forces. No new LOAs or MOs should be further issued by the Task Force.

No written orders to audit and/or investigate taxpayers’ internal revenue tax liabilities shall be issued and/or served, except as follows:

• Investigation of cases prescribing on or before October 31,2022;
• Processing and verification of estate tax returns, donor’s tax returns, capital gains tax returns and withholding tax returns on the sale of real properties or shares of stocks together with the documentary stamp tax returns related thereto;
• Examination and/or verification of internal revenue tax liabilities of taxpayers retiring from business;
• Audit of National Government Agencies (NGAs), Local Government Units (LGUs) and Government Owned and Controlled Corporations (GOCCs) including subsidiaries and affiliates; and
• Other matters/concerns where deadlines have been imposed or under the orders of the Commissioner of lnternal Revenue.

However, service of Assessment Notices, Warrants, and Seizure Notices should still be effected. Also, taxpayers may voluntarily pay their known deficiency taxes without the need to secure authority from concerned Revenue Officials.

A case-to-case review and evaluation of the necessity and progress of each Task Force created shall be conducted by the Office of the Commissioner before the Task Force is allowed to resume its audit functions and other field operation activities.