Tax Alert No. 26 [Revenue Memorandum Circular (RMC) No. 76-2022 dated 30 May 2022]

Suspension of 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

The Bureau of Internal Revenue has issued RMC No. 76-2022 which suspends all field audit and other field operations pursuant to, and under authority of, all Task Forces created thru Revenue Special Orders (RSOs), Operation Memoranda (OM) and other similar orders or directives, in relation to examinations and verifications of taxpayer’s books of account, records, and other transactions until further notice.

No field audit, field operations, or any form of business visitation in execution of Letter of Authority/Audit Notices (LOAs) or OMs should be conducted. Moreover, no written orders to audit and/or investigate taxpayers’ internal revenue tax liabilities shall be issued and/or served under the authority of the said Task Forces.

A status report of the audits conducted shall be submitted by the Task Forces to the Office of the Commissioner on or before noon of 15 June 2022. The reports shall be subject to evaluation by the Office of the Commissioner before a Task Force is allowed to resume its audit functions and other field operation activities.

You may access the full version of this Advisory through the BIR website.