RMC No. 127-2022: Lifts the suspension of the conduct of enforcement activities and operations covered by outstanding Mission Orders (MOs) and removal of the prohibition on the issuance of new MOs authorizing such activities and operations under Revenue Memorandum Circular No. 77-2022

Summary

RMC No. 127-2022 lifts, effective immediately, the suspension and prohibition under RMC No. 77-2022 on enforcement activities and operations covered by Mission Orders (MOs).

Key points

1. Outstanding Mission Orders. Field audit and other field operations under outstanding MOs may resume. These include enforcement activities of any kind, such as ocular inspection, surveillance, stock-taking, and administrative sanctions of suspension and temporary closure of business.
2. New Mission Orders. The prohibition on issuing new MOs authorizing such activities and operations is removed.
3. Compliance. Internal revenue officers and others concerned must strictly follow the existing BIR rules on issuing, conducting and implementing such MOs.

Who is affected

• Internal revenue officers

Deadlines and effectivity

• Effective immediately

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