Philippines: Suspension lifted, certain tax compliance actions of revenue officers

Suspension of issuance of “mission orders” lifted for certain tax compliance actions of revenue officers

Suspension lifted, certain tax compliance actions of revenue officers

The Bureau of Internal Revenue issued Revenue Memorandum Circular (RMC) No. 115-2022 (28 July 2022) that lifts a suspension of the issuance of “mission orders”—but only for the conduct of the “tax compliance verification drive” (TCVD) operations by revenue officers.

Prior guidance (RMC No. 77-2022 (30 May 2022)) had suspended field audits, field operations or any form of business visits by revenue officers.

With RMC No. 115-2022, revenue officers are once again authorized to conduct TCVD operations—including verification of complaints involving alleged violations of the tax law—and to carry out the mandate of the BIR to collect taxes. The lifting of the suspension was effective immediately.

Other than for TCVD purposes, the issuance of mission orders remains suspended until further notice.

Read an August 2022 report prepared by the KPMG member firm in the Philippines

 

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