Summary
RMC No. 148-2022 lifts the suspension on all field operations of the BIR, effective immediately.
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Key points
- Field activities resume. Field audit, field operations and business visitation under Letters of Authority/Audit Notices (LOAs) or Mission Orders (MOs) may be conducted again. New LOAs and MOs may be issued.
- Existing rules. Strict compliance with the existing BIR rules on issuing and implementing LOAs and MOs must be observed.
Who is affected
- BIR field audit and field operations personnel
Deadlines and effectivity
- Effective immediately (November 22, 2022)
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.