RMO No. 51-2024 — Suspension of All Audit and Other Field Operations of the Bureau of Internal Revenue Effective December 16, 2024

VANAG REY DIviSIOn 5aVH

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE EI DEC 16 2024

Diliman, Quezon City L

BY: T ADMIn unt - ITME D:1TAm

December 12, 2024

REVENUE MEMORANDUM ORDER NO 0 5 1 - 2024

SUBJECT Revenue Effective December 16, 2024 Suspension of All Audit and Other Field Operations of the Bureau of Internal

TO All Internal Revenue Officials/Officers and Others Concerned

hereby ordered to be suspended from December 16, 2024 to January 12, 2025. examination and verification of taxpayers' books of accounts, records, and other transactions are All field audits and related fieid operations by the Bureau of Internal Revenue about the

internal revenue tax liabilities will be on hold, except in the following specific scenarios: During this suspension period, the issuance of written orders to audit or investigate taxpayers?

1. Investigation of cases prescribing on or before April 15, 2024. Examination and/or verification of internal revenue tax liabilities for taxpayers retiring from Cases involving tax evasion. Processing and verifying estate tax returns, donor's tax returns, capital gains tax returns, and withholding tax returns concerning the sale of real properties or shares of stock, along with associated documentary stamp tax returns.

Monitoring of privilege stores (tiangge). business.

3 6 Other matters or concerns subject to specific deadlines.

finalizing reports on cases where fieldwork has already been completed. Examiners and investigators shall utilize this period for completing office-based tasks and

sustained throughout the year. Therefore, the issuance of Assessment Notices, Warrants, and Seizure Notices shall continue as necessary. Taxpayers can also voluntarily pay their known deficiency taxes without requiring approvals from Revenue Officials. It is imperative to emphasize that efforts toward maximizing revenue collection should be

the specified period. All internal revenue officers and others concerned must adhere strictly to these guidelines during

IT Com missioner of Internal Revenue