Summary
RMO No. 91-99, issued December 16, 1999, suspends all field operations of the BIR effective December 16, 1999 until January 10, 2000.
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Key points
- Suspension. All BIR field operations are suspended from December 16, 1999 until January 10, 2000.
- Surveillance and service of notices. The suspension does not cover no contact surveillance of all establishments. It also does not cover service of Assessments, Warrants and Seizure Notices of prescribing cases.
- Clearances and transfer taxes. Processing of Capital Gains Tax returns before issuing Tax Clearance or Certificates Authorizing Registration is not covered. Examination and/or verification of transfer taxes is also not covered.
- Untaxed liquors and cigarettes. Apprehension of untaxed imported liquors and cigarettes under Mission Order No. 7-673-99 is not covered.
Who is affected
- BIR field operations
Deadlines and effectivity
- Suspended from December 16, 1999 until January 10, 2000
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.
