RMO No. 51-2024: Suspension of All Audit and Other Field Operations of the Bureau of Internal Revenue Effective December 16, 2024

Key points

1. Hold on audit orders. During the suspension, written orders to audit or investigate taxpayers’ internal revenue tax liabilities are on hold.
2. Exceptions. The hold does not cover investigation of cases prescribing on or before April 15, 2024, cases involving tax evasion, or monitoring of privilege stores (tiangge). It also does not cover verification of taxpayers retiring from business, or other matters with specific deadlines.
3. Returns still processed. Processing and verification continue for estate tax, donor’s tax and capital gains tax returns, and withholding tax returns on sales of real properties or shares of stock, with the related documentary stamp tax returns.
4. Use of the period. Examiners and investigators use the period for office-based tasks and to finalize reports on cases where fieldwork is already complete.

Who is affected

• BIR examiners and investigators

Deadlines and effectivity

• Suspension: December 16, 2024 to January 12, 2025