Bureau of Internal Revenue
The Bureau of Internal Revenue (BIR) issued Revenue Memorandum Order (RMO) No. 39-2023, dated 11 December 2023, which suspends all field audits and related field operations of the BIR about the examination and verification of taxpayers' books of accounts, records, and other transactions from 16 December 2023 to 07 January 2024.
During the suspension, no written orders to audit or investigate taxpayers' internal revenue tax liabilities shall be served, except in specific scenarios enumerated in the RMO.
Nevertheless, the RMO provides that issuance of assessment notices, warrants and seizure notices shall continue as necessary. Taxpayers can also voluntarily pay their known deficiency taxes without requiring approvals from revenue officials.
Here is the link to the full text of the issuance: RMO No. 39-2023.