Summary
RMO No. 39-2023 suspends all BIR field audits and related field operations on the examination of taxpayers’ books of accounts and records from December 16, 2023 to January 7, 2024.
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Key points
- Written orders on hold. Issuance of written orders to audit or investigate internal revenue tax liabilities is on hold during the suspension, except in listed cases.
- Exceptions. The exceptions are cases prescribing on or before April 15, 2024, tax evasion cases, and processing of Estate, Donor’s, Capital Gains and Withholding Tax Returns on sales of real properties or shares of stock with related Documentary Stamp Tax Returns. They also cover taxpayers retiring from business, monitoring of privilege stores (tiangge), and other matters with specific deadlines.
- Use of the period. Examiners and investigators complete office-based tasks and finalize reports on cases where fieldwork is already done.
- What continues. Assessment Notices, Warrants and Seizure Notices continue to be issued as necessary. Taxpayers may voluntarily pay known deficiency taxes without approvals from revenue officials.
Who is affected
- Taxpayers under audit or investigation
- BIR examiners and investigators
Deadlines and effectivity
- Suspension: December 16, 2023 to January 7, 2024
- Exception for cases prescribing on or before April 15, 2024
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.