RMO No. 55-2022 — Suspends all audit and other field operations of the BIR effective December 16, 2022
REPUBLIC OF THE PHILIPPINES
BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE
National Office Building Quezon City
DEC 1 5 2022
REVENUE MEMORANDUM ORDER NO..55- 2022
SUBJECT Suspension of All Audit and Other Field Operations of the Bureau of Internal Revenue Effective December 16, 2022
TO All Internal Revenue Officials/Officers and Others Concerned
hereby ordered suspended for the period December 16, 2022 to January 8, 2023. Likewise, no written orders to audit and/or investigate taxpayers' internal revenue tax liabilities shall be served, except in examinations and verifications of taxpayers' books of accounts, records and other transactions are Ail field audit and other field operations of the Bureau of Internal Revenue relative to
the following cases:
Investigation of cases prescribing on or before April 15, 2023; Tax evasion cases; 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 documentary stamp tax returns related thereto; Examination and/or verification of internal revenue tax liabilities of taxpayers retiring from
Monitoring of privilege stores (tiangge); and Other matters/concerns where deadlines have been imposed. business;
cases and to complete the report on those with already completed field work. In general, examiners and investigators shall make use of this period to do office work on their
throughout the year. Thus, service of Assessment Notices, Warrants and Seizure Notices should still It is reminded though that all efforts should be directed to ensure maximum revenue collection
secure approval from concerned Revenue Officials. be effected. Also, taxpayers may pay voluntarily their known deficiency taxes without the need to
All internal revenue officers and others concerned are hereby enjoined to be guided accordingly.
1 BUREAU OF INTERNAL REVENUE RECEIVED RECORDSM DEC .15 2022 4:5o9: e MGT. DIVISION MIN- Corpnissioner of Internal Revenue T 000615
BUREAU OF INTERNAL REVENUE
TINtERNAL COMMUNICATIONS DIVISION
BNarTaa
DEC 15 2O22
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