RMO NO. 55-2022 Digest

RMO No. 55-2022 (issued December 15, 2022) suspends all BIR field audit and other field operations involving examination and verification of taxpayers' books of accounts, records, and other transactions from December 16, 2022 to January 8, 2023. During the suspension, no written orders to audit or investigate taxpayers' internal revenue tax liabilities shall be served, except for: cases prescribing on or before April 15, 2023; tax evasion cases; processing and verification of Estate Tax, Donor's Tax, Capital Gains Tax, and Withholding Tax returns on sale of real properties or shares of stocks with related Documentary Stamp Tax returns; examination of taxpayers retiring from business; monitoring of privilege stores (tiangge); and matters with imposed deadlines. Service of Assessment Notices, Warrants, and Seizure Notices still continues, and taxpayers may voluntarily pay known deficiency taxes without securing approval from revenue officials.