Tax Alert No. 49 [Revenue Memorandum Circular (RMC) No. 127-2022 dated 1 September 2022]

Lifting of the Suspension of the Conduct of Enforcement Activities and Operations Covered by Outstanding Mission Orders (MOs) and Removal of the Prohibition on the Issuance of New MOs Authorizing such Activities and Operations under Revenue Memorandum Circular (RMC) No. 77-2022 dated 30 May 2022

The Commissioner of Internal Revenue has issued RMC No. 127-2022 dated 1 September 2022 lifting and removing the suspension and prohibition of the following activities previously paused by RMC No. 77-2022 dated 30 May 2022, thus:

1. All field audit and other field operations of the BIR covered by outstanding Mission Orders (MOs) authorizing the conduct of enforcement activities and operations of any kind, such as but not limited to ocular inspections, surveillance activities, stock-taking activities, and the implementation of the administrative sanction of suspension and temporary closure of business; and 
2. The issuance of new MOs authorizing such activities and operations

For this purpose, all internal revenue officers and others concerned should strictly comply with existing applicable rules and regulations of the Bureau on the issuance, conduct, and implementation of such MOs.