The Bureau of Internal Revenue (BIR) has lifted its suspension order on all its field audit and operations, according to its latest memorandum circular.
Revenue Memorandum Circular (RMC) No. 148-2022 dated Nov. 21, 2022. states that the suspension on all field operations of the bureau as ordered in previous RMC No. 77-2022 is lifted effective immediately, for the BIR to carry out the mandate to collect taxes.
“Thus, all field audits, field operations, or any form of business visitation in execution of Letters of Authority/Audit Notices (LOAs) or Mission Orders (MOs) can be already conducted and new LOAs/MOs can be further issued,” the BIR said.
“Strict compliance with the existing applicable rules and regulations of the bureau on the issuance and implementation of LOAs and MOs shall be observed,” it added.
The circular is signed by the new BIR commissioner, Romeo Lumagui Jr.
In May, still under the previous administration, the BIR issued RMC 77-2022 which suspended all field audit and other field operations of the agency covered by LOAs and MOs relative to the examinations and verifications of taxpayers’ books of account, records and other transactions until further notice.
As such, no field audit, field operations or any form of business visitation in execution of LOAs or MOs has been conducted, while no new LOAs or MOs were issued.
