Pursuant to Revenue Memorandum Circular (RMC) No. 77-2022, all field audit and other field operations of the Bureau of Internal Revenue (BIR) covered by Letters of Authority (LOAs)/Mission Orders (MOs) relative to examinations and verifications of taxpayers' books of account, records, and other transactions ordered were suspended as of May 30, 2022.

As such, no field audit, field operations, or any form of business visitation in execution of LOAs or MOs should be conducted, nor should any new LOAs or MOs be further issued.

Under RMC No. 77-2022, no written orders to audit and/or investigate taxpayers' internal revenue tax liabilities shall be issued and/or served, except in the following cases:

  • Investigation of cases prescribing on or before October 31, 2022;
  • 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 documentary stamp tax returns related thereto;
  • Examination and/or verification of internal revenue tax liabilities of taxpayers retiring from business;
  • Audit of National Government Agencies (NGAs), Local Government Units (LGUs) and Government Owned and Controlled Corporations (GOCCs) including subsidiaries and affiliates;
  • Other matters/concerns where deadlines have been imposed or under the orders of the Commissioner of Internal Revenue; and
  • Reissuances of LOAs to replace previously issued LOAs due to change of revenue officer and/or group adviser.

Just recently, RMC No. 121-2022 lifted the suspension per investigating office upon approval by the Commissioner of Internal Revenue (CIR) of the memorandum requests from the revenue district offices, regional investigation divisions, value added tax (VAT) audit sections, office audit sections, national investigation divisions, and large taxpayers audit division and VAT audit unit.

Once the memorandum request is approved by the CIR, the concerned investigating office shall immediately resume its field audit and other field operations on all outstanding LOAs and notices.

Please be guided accordingly.



P&A Grant Thornton 

Certified Public Accountants 

P&A Grant Thornton is the Philippine member firm of Grant Thornton International Ltd.


As published in SunStar Cebu, dated 14 September 2022