Revenue Memorandum Circular · RMC Audit / LOA / investigation
RMC No. 115-2022 Bureau of Internal Revenue • Independent research copy • Open source document ↗
Document type RMC
Number 115
Year 2022
Text quality ok REVENUE MEMORANDUM CIRCULAR NO. 115-2022 issued on July 28, 2022 lifts the
suspension on the issuance of Mission Orders insofar as authorizing Revenue Officers to
conduct Tax Compliance Verification Drive (TCVD). This includes verification of complaints
involving alleged violation of the 1997 National Internal Revenue Code (NIRC), as amended.
Strict compliance with the existing applicable Rules and Regulations of the BIR on the
issuance and implementation of such Mission Orders shall be observed. The issuance of
Mission Orders other than for TCVD purposes shall remain suspended until further notice.
RMC No. 115-2022, issued July 28, 2022, lifts the suspension on the issuance of BIR Mission Orders only insofar as they authorize Revenue Officers to conduct Tax Compliance Verification Drives (TCVD), including verification of complaints alleging violations of the 1997 NIRC, as amended. Mission Orders for any purpose other than TCVD remain suspended until further notice, and strict compliance with existing BIR rules on Mission Orders is required.
Purpose To announce the partial lifting of the suspension on Mission Orders, allowing their issuance solely to authorize Revenue Officers to conduct Tax Compliance Verification Drives (TCVD), while keeping the suspension in place for Mission Orders serving other purposes.
Keywords Mission Orders Tax Compliance Verification Drive (TCVD) lifting of suspension Revenue Officers 1997 NIRC violations verification of complaints until further notice
Key points RMC No. 115-2022, issued July 28, 2022, lifts the suspension on the issuance of Mission Orders authorizing Revenue Officers to conduct Tax Compliance Verification Drives (TCVD). The TCVD authorization includes verification of complaints involving alleged violations of the 1997 National Internal Revenue Code (NIRC), as amended. Strict compliance with the BIR's existing applicable rules and regulations on the issuance and implementation of such Mission Orders must be observed. Mission Orders for purposes other than TCVD remain suspended until further notice. Tax types The TCVD covers alleged violations of the 1997 National Internal Revenue Code (NIRC), as amended; no specific tax type is singled out in the circular. Affected taxpayers Revenue Officers conducting Tax Compliance Verification Drives are directly authorized under this circular through the issuance of Mission Orders. Taxpayers may be subject to Tax Compliance Verification Drives, including verification of complaints alleging violations of the 1997 NIRC, as amended.