BIR suspends all audit field audit operations from December 2022 to January 2023

The Bureau of Internal Revenue (BIR) starts another suspension of all audit and other field operations regarding the examinations and verifications of taxpayers’ books of accounts, records, and other transactions in the Revenue Memorandum Order (RMO) 55-2022.  

The BIR ordered the suspension after lifting suspensions to audit and other field operations in Revenue Memorandum Circular (RMC) 148-2022 just one month ago; afterwards, the bureau announced the length of the suspension, stating that it would last from December 16, 2022, to January 8, 2023. During this time, the BIR forbids any written orders to audit. The bureau also prohibits investigations into the taxpayers’ internal revenue tax liabilities.  

However, the following cases are exempt from suspension:  

• Investigations of cases prescribed during or before April 15, 2023.  
• Tax evasion cases  
• Processing and verification of estate tax returns, donor’s tax returns, capital gains tax returns and without tax returns on the sale of real properties or shares of stocks 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.  

The bureau explains that examiners and investig3ators are to use this time to do office work on their cases and complete the report on those with completed fieldwork. It then reminded all affected parties that all efforts should be directed towards maximum revenue collection throughout the year.  

Lastly, the announcement clarifies that taxpayers can voluntarily pay their deficiency taxes without needing approval from the appropriate Revenue Officials.