RMC No. 87-2014: Suspends all audit and other field operations of the BIR effective December 16, 2014

Key points

1. What is suspended. No field audit, field operations or business visitation under Letters of Authority, Audit Notices, Letter Notices or Mission Orders may be conducted in the period. No written orders to audit or investigate internal revenue tax liabilities may be served either.
2. Exceptions. The suspension does not cover cases prescribing on or before April 15, 2015, nor the processing and verification of Estate Tax, Donor’s Tax, Capital Gains Tax and Withholding Tax returns on sales of real properties or shares of stocks, with related Documentary Stamp Tax returns. It also does not cover taxpayers retiring from business, audit of National Government Agencies, Local Government Units and GOCCs (including subsidiaries and affiliates), monitoring of tiangge, stocktaking, and matters with imposed deadlines or ordered by the Commissioner.
3. Use of the period. Examiners and investigators use the period for office work on their cases and to complete reports on cases with finished field work. Service of Assessment Notices, Warrants and Seizure Notices must still be effected.

Who is affected

• BIR examiners and investigators
• Taxpayers subject to field audit

Deadlines and effectivity

• Suspension: December 16, 2014 to January 4, 2015
• Exception: cases prescribing on or before April 15, 2015