RMC No. 107-2025: Suspension of all Audit and Other Field Operations of the Bureau of Internal Revenue Until Lifted by the Commissioner of Internal Revenue

Summary

RMC No. 107-2025 suspends all ongoing field audits and related field operations of the BIR until the Commissioner of Internal Revenue lifts the order.

Key points

1. What is suspended. Field audits and related operations stop, including issuance of Letters of Authority (LOA) and Mission Orders (MO) and examination of taxpayers’ books of accounts and records. New written orders to audit or investigate are also suspended.
2. What continues. Assessment Notices, Warrants, and Seizure Notices continue under the exceptions in Section IV. Taxpayers may voluntarily pay known deficiency taxes without approval from revenue officials.
3. Exceptions. The suspension does not cover cases prescribing within six (6) months, estate, donor’s, capital gains, and related withholding and documentary stamp tax returns, taxpayers retiring from business, certain active criminal probes, refund claims where an LOA is required by statute, and matters with imposed deadlines or Commissioner orders.
4. Offices covered. All BIR operating offices that conduct field audits, including the Large Taxpayers Service, Revenue Regions, Revenue District Offices, investigation and assessment divisions, and VAT and office audit units.
5. Inventory and no new LOAs. Concerned offices must submit an inventory of pending or unserved LOAs and MOs to the Office of the Commissioner within fifteen (15) working days from the effective date. No revalidation, extension, replacement, or supplementary LOA or MO may be issued unless an exception applies.
6. LOA reform review. The Technical Working Group/Review Committee on LOA Integrity and Audit Reforms evaluates existing policies and recommends a revised, integrity-based LOA issuance protocol with digital safeguards and uniform audit standards.

Who is affected

• All BIR operating offices that conduct field audits

Deadlines and effectivity

• Issued: November 24, 2025
• Inventory due: within 15 working days from the effective date
• Suspension lasts until lifted by the Commissioner

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.