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Revenue Memorandum Circular · RMC

RMC No. 127-2022

To lift and remove, effective immediately, the suspension and prohibition under RMC No. 77-2022 on BIR field audits and other field operations covered by outstanding Mission Orders (MOs) and on the issuance of new MOs authorizing such activities and operations.

Bureau of Internal RevenueIndependent research copy
Document type
RMC
Number
127
Year
2022
Text quality
Not specified

Document text

Reference copy · verify against the official source
Revenue Memorandum Circular No. 127-2022, issued on September 7, 2022, immediately lifts and removes the suspension and prohibition previously imposed under RMC No. 77-2022 on (a) all BIR field audits and other field operations covered by outstanding Mission Orders (MOs) — such as ocular inspection, surveillance activities, stock-taking activities, and implementation of the administrative sanction of suspension and temporary closure of business — and (b) the issuance of new MOs authorizing such activities. All internal revenue officers and others concerned must strictly comply with existing applicable BIR Rules and Regulations on the issuance, conduct, and implementation of such MOs.