Bureau of Internal Revenue
The Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular (RMC) No. 127-2020, 2 December 2020, to circularize the suspension of all field audit and other field operations of the BIR relative to examinations and verifications of taxpayers' books of accounts, records and other transactions from 15 December 2020 to 7 January 2021.
No written orders to audit and/or investigate taxpayers' internal revenue tax liabilities shall be served except in the following cases:
Service of Notices to avail the Tax Amnesty on Delinquencies (TAD), Estate Tax Amnesty (ETA) and Voluntary Assessment and Payment Program (VAPP) should still be effected. Also, taxpayers may voluntarily pay their known deficiency taxes without the need to secure authority from concerned Revenue Officials.
Attached is the full text of the issuance.