Tax Alert No. 41 [Revenue Memorandum Circular (RMC) No. 115-2022 dated 19 July 2022]

Lifting the Suspension on the Issuance of Mission Orders for the Conduct of Tax Compliance Verification Drive

The Commissioner of Internal Revenue has issued RMC No. 115-2022 lifting the suspension on the issuance of Mission Orders for the conduct of Tax Compliance Verification Drive.

Previously, RMC No. 77-2022 suspended the conduct of all field audit and other field operations of the Bureau of Internal Revenue relative to the examinations and verifications of the taxpayer’s books of account, records and other transactions. As such no field audits, field operations or any form of business visitation in execution of Letters of Authority/Audit Notes or Mission Orders should be conducted, nor any new issuance thereof may be made, including the conduct of Tax Compliance Verification Drive.

Under RMC 115-2022, the suspension of Mission Order issuances authorizing Revenue Officers to conduct Tax Compliance Verification Drive, which includes verification of complaints involving alleged violations of the Tax Code, as amended, is lifted effective immediately.

It bears to highlight that the issuance of Mission Orders, other than for Tax Compliance Verification Drive purposes, shall remain suspended until further notice.