Summary
RMC No. 91-2016 lifts the suspension of BIR tax audit effective September 1, 2016.
Key points
- Audit operations resume. Field audits, field operations and any form of business visitation in execution of Letters of Authority, electronic Letters of Authority, Audit Notices, Letter Notices or Mission Orders can be conducted again.
Who is affected
- Taxpayers subject to BIR audit
Deadlines and effectivity
- Effective September 1, 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.