Tax Alert No. 45 [Revenue Memorandum Circular (RMC) No. 121-2022 dated 04 August 2022]
25 Aug 2022
Guidelines on the Lifting of Suspension of Field Audit and Operations Pursuant to Revenue Memorandum Circular No. 77-2022
RMC No. 121-2022 has been issued to prescribe guidelines on the lifting of suspension on field audit and other field operations on all outstanding Letters of Authority (LOAs)/Audit Notices, and Letter Notices pursuant to RMC No. 77-2022.
The suspension shall be lifted on a per Investigating Office upon approval by the Commissioner of Internal Revenue of the Memorandum Request from the following:
| Investigating Office | Requesting Official | Recommending Approval |
| Revenue District Offices/Regional Investigation Divisions/VAT Audit Sections/Office Audit Sections | Regional Director | Assistant Commissioner, Assessment Service and Deputy Commissioner - Operations Group |
| National Investigation Division | HREA, Enforcement & Advocacy Service | Assistant Commissioner, Enforcement & Advocacy Service and Deputy Commissioner - Legal Group |
| Large Taxpayers(LT) Audit Divisions/LT VAT Audit Unit | HREA, Large Taxpayers Service - Regular/Excise/Programs & Compliance Group | Assistant Commissioner, Large Taxpayers Service |
Upon approval of the Request, the concerned Investigating Office shall immediately resume its field audit and other field operations on all outstanding LOAs/Audit Notices, and Letter Notices. In any case, no new LOAs, written orders to audit and/or investigate taxpayer’s internal revenue tax liabilities shall be issued and/or served except: (1) in those cases enumerated under RMC No. 77-2022; and (2) in case of reissuance(s) due to change of revenue officer and/or group supervisor.
You may access the full version of the Circular through the BIR website.
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