RMC No. 8-2026 Digest

RMC No. 8-2026 (January 27, 2026) lifts, effective immediately, the suspension of tax audit and other field operations of the BIR that was imposed under RMC No. 107-2025 as clarified by RMC No. 109-2025. Resumed activities include issuance of Electronic Letters of Authority (eLAs), Mission Orders (MOs), and Tax Verification Notices (TVNs); continuation and completion of audit cases previously suspended under RMC No. 107-2025; enforcement, verification, assessment, and collection activities requiring audit or field operations; and other audit or enforcement activities needed to protect revenue or enforce compliance. All resumed audit and field operations must comply with RMO No. 1-2026, which prescribes revised policies, controls, and procedures for tax audit and assessment.