Summary
RMC No. 8-2026 lifts the suspension of tax audit and field operations imposed by RMC No. 107-2025, as clarified by RMC No. 109-2025, and resumes those operations.
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Key points
- Suspension lifted. The suspension under RMC No. 107-2025 is lifted effective immediately.
- Resumed activities. Resumed activities include issuing Electronic Letters of Authority (eLAs), Mission Orders (MOs), and Tax Verification Notices (TVNs), continuing suspended audit cases, and enforcement, verification, assessment, and collection work that needs audit or field operations. Other audit or enforcement activities needed to protect revenue or enforce compliance are also covered.
- Governing order. Audit and field operations from the effectivity of this RMC must follow Revenue Memorandum Order No. 1-2026 on revised policies, controls, and procedures for tax audit and assessment.
Who is affected
- BIR offices conducting tax audit and field operations
Deadlines and effectivity
- Issued: January 27, 2026
- Effective immediately
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.