Summary
RMC No. 75-2015 suspends BIR field audit and other field operations from December 16, 2015 to January 5, 2016, 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 in the period. No written orders to audit or investigate tax liabilities are served.
- Exceptions. The suspension does not cover cases prescribing on or before April 15, 2016, tax evasion cases, and processing of Estate Tax, Donor’s Tax, Capital Gains Tax and related withholding and Documentary Stamp Tax returns on sales of real properties or shares of stocks. It also does not cover taxpayers retiring from business, audit of National Government Agencies, LGUs and GOCCs (including subsidiaries and affiliates), monitoring of tiangge, stocktaking, and matters with imposed deadlines or Commissioner orders.
- Use of the period. Examiners and investigators use the time for office work and to complete reports on cases with finished field work.
- Service and voluntary payment. Assessment Notices, Warrants and Seizure Notices are still served. Taxpayers may voluntarily pay known deficiency taxes without securing authority from revenue officials.
Who is affected
- BIR examiners and investigators
- Taxpayers subject to field audit or investigation
Deadlines and effectivity
- Suspension: December 16, 2015 to January 5, 2016
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.