Summary
RMC No. 75-2013 suspends all BIR field audit and other field operations from December 16, 2013 to January 5, 2014, with listed exceptions.
Key points
- What is suspended. No field audit, field operations or business visitation under Letters of Authority, Audit Notices, Letter Notices or Mission Orders is conducted. No written orders to audit or investigate tax liabilities are served, except in the listed cases.
- Exceptions. The exceptions are cases prescribing on or before April 15, 2014, and processing of Estate Tax, Donor’s Tax, Capital Gains Tax and Withholding Tax returns on sales of real property or shares of stock, with related Documentary Stamp Tax returns. They also include taxpayers retiring from business, audit of National Government Agencies, Local Government Units and GOCCs including subsidiaries and affiliates, monitoring of privilege stores (tiangge), stocktaking, and other matters with imposed deadlines or ordered by the Commissioner.
- Office work and service of notices. Examiners and investigators use the period for office work and to complete reports on cases with finished field work. Service of Assessment Notices, Warrants and Seizure Notices still proceeds.
Who is affected
- BIR examiners and investigators
- Taxpayers under audit
Deadlines and effectivity
- Suspension: December 16, 2013 to January 5, 2014
- Exception: cases prescribing on or before April 15, 2014
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.