RMC No. 121-2022

RMC No. 121-2022 prescribes guidelines for lifting the suspension of field audit and operations on all outstanding Letters of Authority/Audit Notices and Letter Notices previously covered by RMC No. 77-2022. The lifting is done on a per-Investigating-Office basis and requires a Memorandum Request approved by the Commissioner of Internal Revenue, with designated requesting and recommending officials for each office (RDOs/RIDs/VAT Audit and Office Audit Sections; National Investigation Division; and Large Taxpayers audit units). Upon CIR approval, the concerned office must immediately resume field audit and other field operations. However, no new LOAs or written orders to audit/investigate may be issued or served, except for cases enumerated under RMC No. 77-2022 and reissuances replacing previously-issued LOAs due to a change of Revenue Officer and/or Group Supervisor. Templates of the Memorandum Request are attached as Annexes A and B.