Philippines: Tax audits suspended until 7 January 2024
BIR will continue to issue assessment notices, warrants and seizure notices as needed.
BIR will continue to issue assessment notices, warrants and seizure notices as needed.
The Bureau of Internal Revenue (BIR) has temporarily halted all field audits and related operations from 16 December 2023 to 7 January 2024. During this period, no orders to audit or investigate tax liabilities will be issued, except in certain specified situations.
However, the BIR will continue to issue assessment notices, warrants and seizure notices as needed. Taxpayers are still able to voluntarily pay any known deficiency taxes without needing approval from revenue officials.
Read a December 2023 report prepared by the KPMG member firm in the Philippines
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