Summary
RMC No. 121-2022 prescribes the guidelines on lifting the suspension of field audit and operations on outstanding Letters of Authority, Audit Notices and Letter Notices under RMC No. 77-2022.
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Key points
- Lifting per Investigating Office. The suspension is lifted per Investigating Office once the Commissioner of Internal Revenue approves its Memorandum Request. The requesting official is the Regional Director for RDOs, RIDs, VAT Audit Sections and Office Audit Sections, the HREA of the Enforcement & Advocacy Service for the National Investigation Division, and the HREA of the Large Taxpayers Service for LT audit units.
- Templates. Annex A is the Memorandum Request template for Regional Offices and the Enforcement Advocacy Service. Annex B is for the Large Taxpayers Service.
- Resumption. On the Commissioner’s approval, the Investigating Office immediately resumes field audit and other field operations on all outstanding LOAs, Audit Notices and Letter Notices.
- New LOAs still restricted. No new LOAs or written orders to audit or investigate may be issued or served, except in the cases listed in RMC No. 77-2022 and for reissuances replacing earlier LOAs because of a change of Revenue Officer or Group Supervisor.
Who is affected
- Revenue District Offices, Regional Investigation Divisions, audit sections
- National Investigation Division
- Large Taxpayers Audit Divisions
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.