Special InTAX: May 2022 Issue 3 | Volume 1
InTAX is an official publication of R.G. Manabat & Co.'s Tax Group
InTAX is an official publication of R.G. Manabat & Co.'s Tax Group
Bureau of Internal Revenue
The Bureau of Internal Revenue (BIR) has issued the following:
Revenue Memorandum Circular (RMC) No. 76-2022, 30 May 2022, to suspend the audit and other field operations pursuant to, and under authority of, all Task Forces created thru Revenue Special Orders (RSOs), Operations Memoranda (OM) and Other Similar Orders/Directives.
The RMC emphasized that no field audit, field operations, or any form of business visitation in execution of Letters of Authority/Audit Notices (LOAs) or Mission Orders (MOs) shall be conducted and that no written orders to audit and/or investigate taxpayers' internal revenue tax liabilities shall be issued and/or served by the said Task Forces relative to examinations and verifications of taxpayers' books of account, records, and other transactions. The said suspension shall take effect immediately until further notice.
A case-to-case review and evaluation of the necessity and progress of each Task Force shall be conducted by the Office of the Commissioner before they are allowed to resume their audit functions and field operations.
RMC No. 77-2022, 30 May 2022, BIR to suspend all pending LOAs effective 30 May 2022 / MOs as of 30 May 2022 and submission of inventory thereafter.
The RMC reiterated that, no field audit, field operations, or any form of business visitation in execution of LOAs or MOs shall be conducted, nor any new LOA/MO shall be further issued. Moreover, no written orders to audit and/or investigate taxpayers' internal revenue tax liabilities shall be issued and/or served, except in the following cases:
| - | Investigation of cases prescribing on or before 31 October 2022; |
| - | Processing and verification of estate tax returns, donor's tax returns, capital gains tax returns and withholding tax returns on the sale of real properties or shares of stocks together with the documentary stamp tax returns related thereto; |
| - | Examination and/or verification of internal revenue tax liabilities of taxpayers retiring from business; |
| - | Audit of National Government Agencies (NGAs), Local Government Units (LGUs) and Government Owned and Controlled Corporations (GOCCs) including subsidiaries and affiliates; and |
| - | Other matters/concerns where deadlines have been imposed or under the orders of the Commissioner of lnternal Revenue. |
However, the RMC clarified that service of Assessment Notices, Warrants, and Seizure Notices should still be in effect.
The RMCs shall take effect immediately.
Attached are the full texts of the issuances.
RMC No. 76-2022 Annex B Sample
RMC No. 76-2022 Annex C Sample
RMC No. 77-2022 Annex A Sample
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