Suspension of Audit Activities
All field operations relating to BIR tax audits shall be suspended beginning December 16, 2014 to January 4, 2015, except in the following cases:
1. cases prescribing on April 15, 2015
2. processing of estate, donor's and capital gains tax returns as well as withholding tax returns on sale of real properties and shares of stocks
3. taxpayers retiring from business
4. audit of government agencies
5. monitoring of privilege stores (tiangge)
Service of assessment notices, Warrants and Seizure Orders shall, however still be effected. Efforts should also be directed at maximizing revenue collections in the remaining days of the year.