Summary
RMO No. 55-2022 suspends all field audit and other field operations of the BIR from December 16, 2022 to January 8, 2023.
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Key points
- Scope of suspension. The suspension covers examinations and verifications of taxpayers’ books of accounts, records and other transactions. No written orders to audit or investigate tax liabilities are served during the period, except in the listed cases.
- Exceptions. These are cases prescribing on or before April 15, 2023, tax evasion cases, and Estate, Donor’s, Capital Gains and related Withholding Tax and DST returns on sales of real property or shares. They also include taxpayers retiring from business, monitoring of privilege stores (tiangge), and matters with imposed deadlines.
- Still allowed. Assessment Notices, Warrants and Seizure Notices may still be served. Taxpayers may voluntarily pay known deficiency taxes without approval from revenue officials.
Who is affected
- BIR field audit and field operations personnel
- Taxpayers
Deadlines and effectivity
- Suspension: December 16, 2022 to January 8, 2023
- Exception: cases prescribing on or before April 15, 2023
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.