RMC No. 78-2003: Suspends all field operations of the Bureau of Internal Revenue effective December 16, 2003

Key points

1. Cases about to prescribe. Field work continues for investigation of cases prescribing on or before June 30, 2004. It also continues for service of Assessment Notices, Warrants and Seizure Notices in such cases.
2. Returns and retirement. Processing and verification continues for estate tax, donor’s tax, capital gains tax and withholding tax returns on the sale of real property or shares of stock, with related documentary stamp tax returns. Examination of tax liabilities of taxpayers retiring from business also continues.
3. Refunds, protests and notices. Processing of tax refund claims and issuance of tax credit certificates continues. So do requests for reinvestigation or reconsideration (protested tax cases) and issuance and service of Letter Notices, such as those under the RELIEF System.
4. Government audits and other orders. Audit of National Government Agencies, Local Government Units and GOCCs, including their subsidiaries and affiliates, continues. So do other matters under direct written orders of the Commissioner.

Who is affected

• BIR field personnel
• Taxpayers whose books and records are subject to examination

Deadlines and effectivity

• Suspension from December 16 until January 15, 2004
• Cases prescribing on or before June 30, 2004 are excepted