RMC No. 109-2016: Announces the non-suspension of all audit and other field operations of the BIR during Christmas season

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Summary

RMC No. 109-2016 announces that field audit and other field operations of the BIR, including enforcement activities, are not suspended during the Christmas or holiday season.

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Key points

  1. No suspension. All field audit and other field operations continue through the holiday season. This includes enforcement activities.

Deadlines and effectivity

  • Christmas or holiday season

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.