InTAX: August 2022 Issue 1 | Volume 3
InTAX is an official publication of R.G. Manabat & Co.'s Tax Group
InTAX is an official publication of R.G. Manabat & Co.'s Tax Group
The Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular (RMC) No. 121-2022, 22 August 2022, to prescribe the guidelines on the lifting of suspension of field audit and operations on all outstanding Letters of Authority (LOAs)/Audit Notices, and Letter Notices pursuant to RMC No. 77-2022.
The concerned Investigating Office shall immediately resume its field audit and other field operations on all outstanding LOAs/Audit Notices and Letter Notices upon approval of the Memorandum Request (templates attached as Annex “A” and “B”) by the Commissioner of Internal Revenue from the following:
| Investigating Office | Requesting Official | Recommending Approval |
| Revenue District Offices (RDOs)/Regional Investigation Divisions (RIDs)/VAT Audit Sections/Office Audit Sections | Regional Director |
Assistant Commissioner, Assessment Service and Deputy Commissioner - Operations Group (DCIR- OG) |
| National Investigation Division (NID) | HREA, Enforcement & Advocacy Service |
Assistant Commissioner, Enforcement & Advocacy Service and Deputy Commissioner-Legal Group (DCIR-LG) |
| Large Taxpayers Audit Divisions/LT VAT Audit Unit | HREA, Large Taxpayers Service - Regular/ Excise/Programs & Compliance Group |
Assistant Commissioner, Large Taxpayers Service (LTS) |
In any case, no new LOAs, written orders to audit and/or investigate taxpayers' internal revenue tax liabilities shall be issued and/or served except: (a) in those cases enumerated under RMC No. 77-2022; and (b) in case of reissuance/s to replace previously issued LOA/s due to change of Revenue Officer and/or Group Supervisor.
Attached are the full texts of the issuances.
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