Summary
RMC No. 115-2022 lifts the suspension on issuing Mission Orders that authorize Revenue Officers to conduct a Tax Compliance Verification Drive (TCVD).
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Key points
- What is lifted. Mission Orders may again be issued for TCVD, which includes verifying complaints about alleged violations of the 1997 NIRC, as amended. Existing BIR rules on issuing and implementing such Mission Orders must be strictly followed.
- What stays suspended. Issuing Mission Orders for purposes other than TCVD remains suspended until further notice.
Who is affected
- Revenue Officers
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.