Revenue Memorandum Circular · RMC
RMC No. 109-2025 Digest
To clarify the coverage of the audit suspension under RMC No. 107-2025, which took effect on November 24, 2025, by specifying the suspended audit and investigation activities, the covered taxpayers and BIR offices, and the exceptions that are not suspended.
- Document type
- RMC
- Number
- 109
- Year
- 2025
- Text quality
- Not specified
Document text
Reference copy · verify against the official sourceRMC No. 109-2025 clarifies the coverage of the audit suspension under RMC No. 107-2025, which took effect on November 24, 2025. It suspends all ongoing and upcoming field audits and related field operations, the issuance of Letters of Authority (LOAs), Mission Orders (MOs), Tax Verification Notices (TVNs), other examination/verification notices, and subpoena duces tecum needed for audits or investigations, covering all taxpayers (individuals, corporations, estates, and business owners) and all BIR operating offices that conduct field audits. Exceptions that continue include cases prescribing within six months from November 24, 2025, ONETT cases, examinations of taxpayers retiring from business, criminal tax investigations, refund claims requiring an LOA, matters with deadlines set by law or the CIR, and verification of taxes on real property sales. Tax Mapping/Tax Compliance Verification Drive (TCVD) is included in the suspension.