Revenue Memorandum Circular · RMC
RMC No. 77-2022
To suspend until further notice all field audits and other field operations of the BUR covered by Letters of Authority/Audit Notices (LOAs) or Mission Orders (MOs) relative to examinations and verifications of taxpayers' books of account, records, and other transactions.
- Document type
- RMC
- Number
- 77
- Year
- 2022
- Text quality
- Not specified
Document text
Reference copy · verify against the official sourceRMC No. 77-2022 suspends, effective May 30, 2022 and until further notice, all BIR field audits, field operations, and business visitations being executed under Letters of Authority (LOAs), Audit Notices, or Mission Orders (MOs), and prohibits issuing or serving new written audit/investigation orders. Exceptions: cases prescribing on or before October 31, 2022; processing/verification of Estate Tax, Donor's Tax, Capital Gains Tax, and Withholding Tax returns on sale of real property or shares of stocks (with related DST returns); taxpayers retiring from business; audits of NGAs, LGUs, and GOCCs (including subsidiaries and affiliates); and matters with deadlines or under the Commissioner's orders. Service of Assessment Notices, Warrants, and Seizure Notices continues, and taxpayers may voluntarily pay known deficiency taxes without securing authority. Offices must submit an inventory of outstanding LOAs/Audit Notices and Letter Notices as of May 30, 2022 in Excel format (Annex A), softcopy and hardcopy, by noon of June 15, 2022.