RMC No. 89-2016 — Lifts the suspension of audit of the BIR for Run After Tax Evader (RATE) cases

ERPAH OF INTERNAL RENER TEOAES MGT DIVISEN

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUG 2 3 2016/-A 5:IFP.M iMa

RECEIJH

Date: August 23, 2016

REVENUE MEMORANDUM CIRCULAR NO.8G- 20/6

SUBJECT Bureau of Internal for Run After Taxpayer Cases Revenue Circular Lifting the Suspension of Audit of the

TO All Internal Revenue Officials and Others Concerned

Revenue Memorandum Circular No. 70-2016 dated July 1. 2016 suspended all field audit and other field operations of the Bureau of Internal Revenue (BIR) relative to examinations and verifications of taxpayer's books of accounts, records and other transactions

To continue the mandate of the BIR to investigate criminal violations of the National Internal Revenue Code of 1997. as amended, and to prosecute such cases to deter. to the greatest possible degree. tax evasion practices, and to encourage voluntary compliance with the internal revenue tax laws. the suspension of the implementation of Letters of Authority pertaining to the Run After Tax Evader (RATE) Program is hereby LIFTED.

Therefore. field audits, field operations. any form of business visitations and

pertaining to RATE cases shall be resumed/continued or conducted in accordance all activities connected directly in the implementation of Letters of Authority with the existing Rules and Regulations of the BIR.

herewith are hereby repealed, modified or amended accordingly. All regulations, rules. orders or portions thereof which are inconsistent

All internal revenue officers and others concerned are enjoined to give this Circular as wide a publicity as possible.

CAESAR R. DULAY Commissioner of Internal Revenue

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