RMC No. 74-2004: Suspends all field operations of the Bureau of Internal Revenue effective December 16, 2004

Key points

1. What is suspended. No field operations or business visitations are issued in execution of Letters of Authority, Audit Notices, Tax Verification Notices, Mission Orders or other written orders to audit or investigate.
2. Exceptions. The exceptions include investigation of cases prescribing on or before 30 June 2005, estate, donor’s, capital gains and related withholding and documentary stamp tax returns on real property or shares, taxpayers retiring from business, refund claims and tax credit certificates, protested cases, and Letter Notices. They also include audits of NGAs, LGUs and GOCCs, matters with a deadline such as the pawnshop agreement under RMC No. 37-2004 and RMC No. 73-2004, and other matters under the Commissioner’s orders such as assessments against Independent Power Producers and OBU-FCDU of banks.
3. Use of the period. Examiners and investigators use the period for office work and to complete reports on cases with finished field work. Assessment Notices, Warrants and Seizure Notices may be served upon clearance of the Commissioner or Regional Director.
4. Pawnshop agreement. Regional Directors and Revenue Officers are encouraged to visit and remind pawnshops to avail of the agreement between the BIR and the Chamber of Pawnbrokers of the Phils. Inc.

Who is affected

• All Internal Revenue Officers and employees
• Examiners and investigators

Deadlines and effectivity

• Suspension: 16 December 2004 up to 09 January 2005
• Exception: cases prescribing on or before 30 June 2005