Summary
RMC No. 77-2022 suspends until further notice all BIR field audit and other field operations covered by Letters of Authority, Audit Notices and Mission Orders, and requires an inventory of outstanding LOAs.
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Key points
- Suspension. From May 30, 2022, no field audit, field operation or business visitation under LOAs or Mission Orders may be conducted, and no new LOAs or Mission Orders may be issued.
- Exceptions. Orders may still be issued for cases prescribing on or before October 31, 2022, and for Estate, Donor’s, Capital Gains and related Withholding Tax and Documentary Stamp Tax returns on sales of real property or shares. Other exceptions are taxpayers retiring from business, audits of NGAs, LGUs and GOCCs with their subsidiaries and affiliates, and matters with deadlines or Commissioner’s orders.
- Still allowed. Assessment Notices, Warrants and Seizure Notices are still served. Taxpayers may voluntarily pay known deficiency taxes without securing authority from Revenue Officials.
- Inventory of LOAs. An inventory of all outstanding LOAs/Audit Notices and Letter Notices as of May 30, 2022 goes to the Office of the Commissioner in Excel format (Annex A), in softcopy on CD/DVD and in hardcopy.
Who is affected
- BIR offices conducting audits
- Taxpayers under audit
Deadlines and effectivity
- Suspension effective May 30, 2022 until further notice
- Inventory due on or before noon of June 15, 2022
- Exception for cases prescribing on or before October 31, 2022
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.