Summary
RMC No. 83-2012 suspends all BIR field audit and other field operations from December 17, 2012 to January 4, 2013, with listed exceptions.
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Key points
- What is suspended. No field audit, field operations or business visitation may be conducted under Letters of Authority, Audit Notices, Letter Notices or Mission Orders. No written orders to audit or investigate tax liabilities are served.
- Exceptions. The suspension does not cover investigation of cases prescribing on or before April 15, 2013. It also excepts processing of Estate Tax, Donor’s Tax, Capital Gains Tax and related withholding tax and Documentary Stamp Tax returns, and examination of taxpayers retiring from business. Audits of National Government Agencies, Local Government Units and GOCCs, and matters with deadlines or Commissioner orders, are also excepted.
- Use of the period. Examiners and investigators do office work on their cases and complete reports on those with finished field work.
- Service of notices. Assessment Notices, Warrants and Seizure Notices are still served.
Who is affected
- BIR examiners and investigators
- Taxpayers subject to field audit
Deadlines and effectivity
- Suspension: December 17, 2012 to January 4, 2013
- Exception for cases prescribing on or before April 15, 2013
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.