Clarifications on the suspension of audit activities
(Revenue Memorandum Circular No. 75-2016, July 22, 2016)
This Tax Alert is issued to clarify certain issues regarding RMC 70-2016 which suspended all field audit and other audit operations of the BIR until further notice.
The following are NOT SUSPENDED.
1. Audit of cases where there are deadlines imposed by law, such as processing of claims for refund.
2. Service of Assessment Notices (PAN, FAN, FLD, FDDA) for TY 2013 and prior years and Assessment Notices that have been signed as of June 30, 2016.
3. Processing of complaints by taxpayers/informers, which should be done under the "No contact with taxpayer" policy.
4. Sending of notices/reminders/follow-ups to stop-filer cases.
5. Issuance of collections letters, notice of seizure/levy for enforcement of collection of delinquent accounts.
6. Sending of letters to third parties (e. LRA, LTO, RD, Local Assessment office) for verification of property holdings of delinquent taxpayers.
7. Field audit and examinations for cases prescribing on or before Oct 31, 2016:
• LOA covering all taxes for TY 2013 and prior years
• LOA covering specific tax types prescribing on or before oct 31, prescriptive period reckoned depending on the tax types
1. Implementation of Mission Orders issued prior to July 1, 2016