RMO No. 91-98: Suspends all field operations of the BIR relative to examination and clarification of taxpayer’s record and other transactions effective December 16,1998 until January 11,1999

Key points

1. Suspension period. Field operations on examinations and clarification of taxpayer records and other transactions are suspended from December 16, 1998 until January 11, 1999.
2. Activities not suspended. No contact surveillance of all establishments continues. So does service of assessments, warrants and seizure notices of prescribing cases, and processing of Capital Gains Tax returns before Tax Clearance or Certificates Authorizing Registration are issued.
3. Other exceptions. Examination or verification of transfer taxes continues. Audit under RMO No. 27-98 on banks, insurance companies and other financial intermediaries also continues.

Deadlines and effectivity

• Suspension: December 16, 1998 to January 11, 1999