RMC No. 122-2016 — Orders the non-suspension of all audit and other field operations of the BIR during Christmas season

REPUBLIC OF THE PHILIPPINES

BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE Quezon City

November 7.2016

REVENUE MEMORANDUM CIRCULAR NO. /22~- 20/(

SUBJECT Bureau of Internal Revenue During Christmas Season Non-Suspension of All Audit and other Ficld Operations of the

TO All Internal Revenue Officers, Emplovees and Others Concerned

relative to examinations and verifications of taxpayer's books of accounts. records, and other transactions are hereby ordered to continue even during the Christmas season. compliance and increase revenue collections. all field audit and other field operations of the Verification Notice (TVN). Letter Notice (LN). and any other form notices of investigation. Bureau of Internal Revenue pursuant to a duly-issued Letter of Authority (LOA). Tax In line with the thrust of the Bureau of Internal Revenue to intensify taxpayer

throughout the year. Any violations thereof shall be dealt with accordingly, including filing of administrative sanctions. if necessary It is reminded that all efforts should be directed to ensure maximum revenue collection

Memorandum Order No.19-2015 shall be strictly observed. Further. all policies and procedures of the BIR Audit Program under Revenue

inconsistent herewith are hereby repealed, amended or modified accordingly. wide a publicity as possible. All other provisions of issuances, circulars and memoranda All internal revenue Officers and other concerned are enjoined to give this Circular as

This Circular shall take effect immediately

Commissioner of Internal Revenue CAESAR R. DULAY

HUREAU OT HNTERNAL REVENUE RECORS MGT. DIVISION NV 2 3 2015 4:20P1 00233

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