Field audit and outstanding letter operations are given guidelines on lifting their suspension in the Bureau of Internal Revenue’s (BIR) Revenue Memorandum Circular (RMC) 121-2022. It follows the prescriptions provided by RMC 77-2022 and was released on August 22, 2022.
RMC 121-2022 explains that the process of lifting the suspension of field audit and operations must be done on a per Investigating Office upon the approval by the Commissioner of Internal Revenue (CIR) of the Memorandum Request from the following:
The Memorandum Request’s sample template can be found attached as Annex "A" (for Regional Offices/Enforcement Advocacy Service) and Annex "B" (for Large Taxpayers Service).
The Investigating Office must resume its field audit and operations for all outstanding Letters of Authority/Audit Notices, and Letter Notices once CIR approves of the Memorandum Request.
The RMC’s last announcement forbids any new Letters of Authority (LOAs), written orders to audit and/or investigate taxpayers' internal revenue tax liabilities from being issued and/or served except for the following cases:
- In cases enumerated under RMC No. 77-2022.
- In the case of reissuance/s to replace previously issued LOA/s due to change of Revenue Officer and/or Group Supervisor.