Tax Alert No. 4 Revenue Memorandum Circular (RMC) No. 8-2026

Resumption of all tax audit and field operations of the Bureau of Internal Revenue that were suspended under Revenue Memorandum Circular No. 107-2025.

Please be informed that Revenue Memorandum Circular (“RMC”) No. 8-2026 has been issued on 27 January 2026 lifting the suspension of tax audit and related field operations of the BIR following the completion of review of audit policies, procedures, and internal control mechanisms.

The resumption of tax audit and related field operations shall cover, but shall not be limited to, the following activities:

1. Issuance of Electronic Letters of Authority (eLAs), Mission Orders (MOs), and Tax Verification Notices (TVNs);
2. Continuation and completion of audit cases previously suspended pursuant to RMC No. 107-2025;
3. Enforcement, verification, assessment, and collection activities requiring audit or field operations; and
4. Other audit or enforcement activities necessary to protect revenue or enforce compliance, subject to applicable issuances and the controls set forth in this RMO.

All tax audit and related field operations conducted upon the effectivity of this RMC shall comply with Revenue Memorandum Order No. 1- 2026 which prescribes the revised policies, controls, and procedures for tax audit and assessment

You may access the full version of the RMC through the BIR website. 

For any inquiry or request for assistance, please feel free to contact anyone from our Tax Services group. You may also reach us through this link