RMO No. 59-98: Suspends the tax audit of taxpayers until further notice from the Commissioner

Key points

1. Suspension. Tax audit of taxpayers is suspended until further notice from the Commissioner.
2. Refunds, estate and donor’s tax, clearances. Not covered are claims for refund of any internal revenue tax, and estate and donor’s tax cases. Also not covered are sales, transfers or dispositions of real property and shares of stock requiring a tax clearance, and tax cases of a dissolving or reorganizing corporation requiring a tax clearance.
3. Fraud and collection. Not covered are civil or criminal tax fraud cases under the Tax Fraud Division or the Special Investigation Division. Cases on collection of delinquency internal revenue taxes are also not covered.
4. Other exceptions. Not covered are policy cases authorized by the Commissioner and pre-audit of tax returns filed by taxpayers. Cases where the government’s right to assess a deficiency tax may possibly be barred by prescription are also not covered.

Who is affected

• Taxpayers subject to tax audit

Deadlines and effectivity

• Suspension lasts until further notice from the Commissioner