Summary
RMC No. 122-2016 orders that BIR field audit and other field operations continue even during the Christmas season.
Key points
- No suspension of operations. Field operations under a duly-issued Letter of Authority, Tax Verification Notice, Letter Notice and any other form of notice of investigation continue. These cover examination and verification of taxpayers’ books of accounts, records and other transactions.
- Audit program policies. All policies and procedures of the BIR Audit Program under Revenue Memorandum Order No. 19-2015 must be strictly observed.
Deadlines and effectivity
- Christmas season
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
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