RMC No. 127-2020: Suspends all audit and other field operations of the Bureau of Internal Revenue effective December 15, 2020

Key points

1. What is suspended. No field audit, field operations or business visitation may be done under eLetters of Authority, Audit Notices or Mission Orders. No written orders to audit or investigate tax liabilities are served, except in the listed cases.
2. Exceptions. Cases prescribing on or before April 15, 2021, tax evasion cases, and processing of Estate Tax, Donor’s Tax, Capital Gains Tax and Withholding Tax returns on sales of real property or shares of stock, with related Documentary Stamp Tax returns. Also taxpayers retiring from business, audits of NGAs, LGUs and GOCCs, monitoring of privilege stores (tiangge), and matters with imposed deadlines or Commissioner orders.
3. Office work. Examiners and investigators use the period for office work on their cases and to finish reports on completed field work.
4. Notices and voluntary payment. Notices to avail the Tax Amnesty on Delinquencies, Estate Tax Amnesty and VAPP are still served. Taxpayers may voluntarily pay known deficiency taxes without securing authority from Revenue Officials.

Who is affected

• Examiners and investigators
• Taxpayers under audit or field operations

Deadlines and effectivity

• Suspension from December 15, 2020 to January 7, 2021
• Exception: cases prescribing on or before April 15, 2021