The Bureau of Internal Revenue (BIR) has recently issued Revenue Memorandum Circular (RMC) No. 115-2022 to inform all concerned on the lifting of the suspension of the issuance of Mission Orders (MOs) insofar as authorizing Revenue Officers to conduct Tax Compliance Verification Drive (TCVD). 

Previously, pursuant to RMC 77-2022, all field audit, field operations, or any form of business visitation in execution of Letters of Authority/ Audit Notices (LOAs) or Mission Orders (MOs) by the Bureau of Internal Revenue, including the conduct of TCVD were suspended.

However, the suspension of the issuance of MOs to conduct TCVD operations is now LIFTED for the BIR to expand the tax base, enhance taxpayers’ compliance and act on, investigate and verify complaints involving alleged violation of the internal revenue tax laws.

The issuance of MOs other than for TCVD purposes remain suspended until further notice.

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 11 August 2022