RMC No. 8-2026 — Resumption of All Tax Audit and Field Operations of the Bureau of Internal Revenue that were Suspended Under Revenue Memorandum Circular No. 107-2025

Bringing in Revenues for Nation-Building BUREAU OF INTERNAL REVENUE Republic of the Philippines Department of Finance National Office Quezon City BAGONG

JAN 27 2026

REVENUE MEMORANDUM CIRCULAR NO. 0. 0 8 - 2 0 26

SUBJECT RESUMPTION OF ALL TAX AUDIT AND'FIELD OPERATIONS OF THE BUREAU OF INTERNAL

REVENUETHAT WERE SUSPENDED UNDER REVENUE MEMORANDUM CIRCULAR NO. 107 2025

TO All Internal Revenue Officials, Employees, and Others

Concerned

Pursuant to the authority of the Commissioner of Internal Revenue under Section 4 of the

to resume audit and related field operations following the completion of review of audit National InternalRevenue Codeof 1997, as amended (Tax Code), this Circular is hereby issued

policies, procedures, and internal control mechanisms.

I. LFTHNG OF THE AUDIT SUSPENSION

The suspension of tax audit and other field operations imposed under Revenue Memorandum Circular (RMC) No. 107-2025, as clarified by RMC No. 109-2025, is hereby LIFTED effective immediately.

I. SCOPE OF RESUMPTION

The resumption of tax audit and related field operations shall cover, but shall not be limited to, the following activities:

a Issuance of Electronic Letters of Authority (eLAs), Mission Orders (MOs), and Tax

Verification Notices (TVNs): b.Continuation and completion of audit cases previously suspended pursuant to RMC No. C Enforcement, verification, assessment, and collection activities requiring audit or field 107-2025:

d Other audit or enforcement activities necessary to protect revenue or enforce operations; and

compliance.

RECOROS MANAGEMENT DIVISION BUREAU OF INTERNAL REVENUE

A JAN 2"7 2025 BIR National lOfice Bidg ., Senator Miriam Defensor-Santiago Avenue, Diliman, Quezon City E Website: www.bir.gov.ph

Trunkline: 8981-7000 ; 8929-7676

8Y aDMiN UNiT-34 2SpM TvE:

controls, and procedures for tax audit and assessment. comply with Revenue Memorandum Order No. 001- 2o26.. prescribing revised policies. All tax audit and related field operations conducted upon the effectivity of this RMC shall

H. REPEALING CLAUSE

modified or amended accordingly. All revenue issuances or portions thereof which are inconsistent herewith are hereby repealed.

IV. EFFECTIVITY

This Circular shall take effect immediately. All internal revenue officers and employees are enjoined to give this Circular as wide a publicity as possible.

CHARLITO MARTIN R. MENDC

Commissioner of Internal Revenue

I-1 BUREAU OF INTERNALREVENUE RECORDS MANAGEMENT DIVISION F A

JAN 2 7 2026

BY LW ADMIN UNIT1A HME: BED P

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