Suspension of all audit and field operations of the Bureau of Internal Revenue effective 16 December 2013 to 5 January 2014

20 December 2013

The Bureau of Internal Revenue has issued Revenue Memorandum Circular No. 75-2013 dated 16 December 2013 (the "Circular") suspending the audit and field operations of revenue officers effective 16 December 2013 to 5 January 2014 to enable examiners and investigators to complete their pending tasks and collect maximum amount of taxes.

 The Circular states that in view of the suspension there will be:

  1. No field audit, operations or any form of business visitation to implement Letter Notices/Letter of Authority or Audit Notices/Mission Orders from 16 December 2013 to 5 January 2014;
  2. No written orders to audit or investigate taxpayer’s liabilities from 16 December 2013 to 5 January 2014 except in the cases mentioned in the paragraph below.

The suspension of audit and field operations does not apply to the following circumstances:

  • Investigation of cases prescribing on or before 15 April 2014
  • Processing, examination and verification of estate tax returns, donor's tax returns, capital gains tax returns and withholding tax returns on the sale of real property and shares of stock and the documentary stamps tax return related thereto;
  • Examination of the internal revenue taxes of taxpayers retiring from business;
  • Audit of national government agencies, its instrumentalities and government owned and controlled corporations (GOCCs) including subsidiaries and affiliates of GOCCs.
  • Monitoring of privilege stores or tiangges
  • Stocktaking; and
  • Deadlines and orders has been set by the Commissioner of Internal Revenue