After six months, the Bureau of Internal Revenue (BIR) has revealed the new Revenue Memorandum Circular (RMC) 148-2022, which IMMEDIATELY LIFTS all suspensions to all field operations. This also affects the other field operations the bureau ordered six months ago when RMC No. 77-2022 was implemented on May 30, 2022. The bureau explained that the swift implementation of the lift was out of the need to resume tax collection.
The memorandum clarifies that field audits, field operations, or any form of business visitation done through the execution of Letters of Authority/Audit Notices (LOAs) or Mission Orders (MOs) are officially accepted by the bureau, meaning that individuals can now receive and request newly issued LOAs and MOs.
The RMC also requires all parties to observe compliance with the currently applicable Rules and Regulations of the BIR regarding the issuance and implementation of LOAs and MOs.
Additionally, the bureau explains that any previously implemented memorandum, issuance, announcement, or portions that conflict with RMC 148-2022 is to be repealed, modified, or appropriately amended accordingly.