Philippines: Resumption of tax audit and field operations
Guidance effective immediately
The Bureau of Internal Revenue (BIR) on January 27, 2026, issued the following guidance for the resumption of tax audit and field operations:
- Revenue Memorandum Circular (RMC) No. 8-2026: Authorizes the resumption of tax audit and other field operations
- Revenue Memorandum Order (RMO) No. 1-2026: Describes the revised policies, controls, and procedural guidelines for tax audit and assessment following the lifting of the suspension.
Read a January 2026 report prepared by the KPMG member firm in the Philippines