Tax Alert No. 58 [Revenue Memorandum Circular (RMC) No. 148-2022 dated 21 November 2022]

Lifting the Suspension on All Field Operations and Other Field Operations of the Bureau of Internal Revenue

RMC No. 148-2022 has been issued immediately lifting the suspension mandate of the Bureau of Internal Revenue (BIR) to collect taxes, suspension on all field operations and other field operations of the BIR ordered in Revenue Memorandum Circular (RMC) No. 77-2022 dated 30 May 2022. 

Thus, all field audit, field operations, or any form of business visitation in execution of Letters of Authority/Audit Notices (LOAs) or Mission Orders (MOs) can be already conducted and new LOAs/MOs can be further issued.

Strict compliance with the existing applicable Rules and Regulations of Bureau on the modified or amended accordingly.

All revenue issuances or portions thereof which are inconsistent herewith are hereby repealed, modified or amended accordingly.

All internal revenue officials and employees are hereby enjoined to give this Circular as wide a publicity as possible.

You may access the full version of the Circular through the BIR website.