ALL FIELD AUDITS ARE SUSPENDED UNTIL FURTHER NOTICE; NO NEW LETTER OF AUTHORITY/MISSION ORDER WILL BE ISSUED (Revenue Memorandum Circular No. 77-2022, May 30, 2022)
- All field audits and other field operations of the Bureau of Internal Revenue covered by Letters of Authority/Mission Orders relative to examinations and verifications of taxpayers’ books of accounts, records, and other transactions are suspended until further notice.
- No new Letters of Authority/Mission Orders will be further issued.
- No written orders to audit and/or investigate taxpayers’ internal revenue tax liabilities shall be issued and/or served, except in the following cases:
- 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; or 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 Internal Revenue.
- Service of Assessment Notices, Warrants, and Seizures Notices should still be effected.
- Taxpayers may voluntarily pay their known deficiency taxes without the need to secure authority from concerned Revenue Officials.
