Bureau of Internal Revenue
The Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular (RMC) No. 107-2025, dated 24 November 2025, to circularize the suspension of all audit and other field operations of the BIR until lifted by the Commissioner of Internal Revenue.
All ongoing field audits and related field operations, such as issuing the Letter of Authority (LOA), Mission Order (MO), examination, and verification of taxpayers' books of accounts, records, and other related transactions, are ordered suspended until the order is lifted by the Commissioner.
The order applies to all operating offices of the BIR that conduct field audits and related field operations, including but not limited to:
- Large Taxpayers Service (LTS);
- Revenue Regions (RR);
- Revenue District Offices (RDOs);
- National and Regional Investigation Divisions;
- Assessment Divisions;
- VAT Audit Unit (LTS);
- VAT Audit Sections;
- Office Audit Sections;
- All other offices, committees, and task forces authorized to conduct examinations, verification of taxpayers’ book of account, records, and other related transactions or investigations.
The RMC also provides instances where the suspension is not covered.
The RMC also states that no revalidation, extension, replacement, or supplementary LOA and MO shall be issued during the suspension period unless it falls under the exceptions mentioned in the Circular.
Here is the link to the full text of the issuance: RMC No. 107-2025.pdf