RMC No. 75-2015 — Suspends all audit and other field operations of the BIR effective December 16, 2015 Digest | Full Text

REPUBLIC OF THE PHILIPPINES BUREAU OF II.ITEBNAT BSVENUE DEPARTMENT OF FINANCE R.ECORDS IVIGT. DTV:ISION BUREAU OF II{TERNAL REVENUE 4; 4D F.14, DECl5Zrlfit+ Quezon City RECEIV/Er'MS'*" December 1-4,201-5 - nt'r REVENUE MEM,RANDUM crRcuLAR No. 7 0 SUBJECT Suspension of All Audit and other Field Operations of the Bureau of TO lnternal Revenue Effective December L6, 2015 All Internal Revenue Officers, Employees and Others Concerned All field audit and other field operations of the Bureau of lnternal Revenue relative to examinations and verifications of taxpayers'books of accounts, records and othertransactions are hereby ordered suspended for the period December 16, 2A1,5 to January 5, 2016. Thus, no field audit, field operations, or any form of business visitation in execution of Letters of Authority/Audit Notices, Letter Notices, or Mission Orders should be conducted. Likewise, no written orders to audit and/or investigate taxpayers'internal revenue tax liabilities shall be served except in the following cases: a lnvestigation of cases prescribing on or before April 15, 2016; a Tax evasion cases; a 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 doqumentary 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 of GOCCs; o Monitoring of privilege stores (tiangge); o Stocktaking; and r Other matters/concerns where deadlines have been imposed or under the orders of the Commissioner of lnternal Revenue. ln general, examiners and investigators shall make use of this period to do office work on their cases and to complete the report on those with already completed field work. It is reminded though that all efforts should be directed to ensure maximum revenue collection throughout the year. Thus, service of Assessment Notices, Warrants and Seizure Notices should still be effected. Also, taxpayers may pay voluntarily their known deficiency iaxes without the need to secure authority from concerned Revenue Officials. All internal revenue officers and others concerned are enjoined to give this Circular as wide a publicity as possible. KIM S. JAC!?{TO-HENARES Commissioner of lnternal Revenue 0378 6 s