BIR gives updated guidelines on lifting the suspension of field audit and letter/notice operations

09 September 2022
The Bureau of Internal Revenue announces new guidelines on lifting their suspension to field audit.

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:

Investigating Office

Requesting Official

Recommending Approval

Revenue District Offices (RDOs)/Regional Investigation Divisions (RIDs)/VAT Audit Sections/Office Audit Sections

Regional Director

Assistant Commissioner,

Assessment Service and

Deputy Commissioner -

Operations Group (DCIR-OG)

National Investigation

Division (NID)

HREA, Enforcement &

Advocacy Service

Assistant Commissioner,

Enforcement & Advocacy

Service and Deputy

Commissioner-Legal Group


Large Taxpayers Audit

Divisions/LT VAT Audit


HREA, Large Taxpayers

Service - Regular/


& Compliance Group

Assistant Commissioner,

Large Taxpayers Service


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.