All field audit and other field operations of the Bureau of Internal Revenue (BIR) relative to examinations and verifications of taxpayers’ books of accounts, records and other transactions shall be suspended from December 17, 2012 to January 4, 2013, except in the following cases:
1. Investigation of cases prescribing on or before April 15, 2013;
2. Processing and verification of estate tax returns, donor’s tax returns, capital gains tax returns and withholding tax returns on the sale of real properties or shares of stocks together with the related documentary stamp tax (DST) returns;
3. Examination and/or verification of internal revenue tax liabilities of taxpayers retiring from business;
4. Audit of National Government Agencies (NGAs), Local Government Units (LGUs) and Government Owned and Controlled Corporations (GOCCs) including subsidiaries and affiliates of GOCCs; and
5. Other matters/concerns where deadlines have been imposed or under the orders of the Commissioner of Internal Revenue.
Please see attached RMC 83-2012 for your reference.
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