Lifting of BIR Audit Suspension
This Tax Alert is issued to inform taxpayers of the immediate resumption of all tax audit and field operations following the lifting of the suspension previously imposed under RMC 107-2025, as clarified by RMC 109-2025.
The resumption of the tax audit and related field operations shall cover, but shall not be limited, to the following activities:
a. Issuance of Electronic Letters of Authority (eLAs), Mission Orders (MOs), and Tax Verification Notices (TVNs);
b. Continuation and completion of audit cases previously suspended pursuant to RMC No. 107‑2025;
c. Enforcement, verification, assessment, and collection activities requiring audit or field operations; and
d. Other audit or enforcement activities necessary to protect revenue or enforce compliance, subject to applicable issuances and the controls set forth in the RMO.
All tax audit and related field operations conducted upon the effectivity of this RMC shall comply with Revenue Memorandum Order No. 001-2026 prescribing revised policies, controls, and procedures for tax audit and assessment.