Philippines: Temporary suspension of field audits and operations

A Revenue Memorandum Order suspending all field audit and other field operations issued

A Revenue Memorandum Order suspending all field audit and other field operations issued

The Bureau of Internal Revenue (BIR) issued Revenue Memorandum Order (RMO) No. 55-2022 (15 December 2022) suspending all field audit and other field operations of the BIR relative to examinations and verifications of taxpayers’ books of accounts, records and other transactions—from 16 December 2022 to 8 January 2023.

Under the order, no written orders to audit and/or investigate taxpayers’ internal revenue tax liabilities may be served, except in the following cases:

  • Investigation of cases prescribing on or before 15 April 2023
  • Tax evasion cases
  • Processing and verification of estate tax returns, donor’s tax return, capital gains tax returns and withholding tax returns on the sale of real properties or shares of stock together with the documentary stamp tax returns related thereto
  • Examination and/or verification of internal revenue tax liabilities of taxpayers retiring from business
  • Monitoring of privilege stores (tiangge)
  • Other matters/ concerns where deadlines have been imposed

Read a December 2022 report prepared by the KPMG member firm in the Philippines


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