Tax Alert No. 33 [Revenue Memorandum Order (RMO) No. 39-2023 dated 13 December 2023]

18 Dec 2023

Suspension of All Audit and Other Field Operations of the Bureau of Internal Revenue Effective December 16, 2023 to January 7, 2024

Please be informed that the Commissioner of Internal Revenue has issued RMO No. 39-2023, dated 13 December 2023, ordering the suspension of all field audits and related field operations of the Bureau of Internal Revenue (BIR) pertaining to the examination and verification of taxpayers’ books of accounts, records, and other transactions.

For the information and guidance of all concerned, the issuance of written orders to audit or investigate taxpayers’ internal revenue tax liabilities will be on hold from December 16, 2023 to January 7, 2024, except in the following specific scenarios:

Investigation of cases prescribing on or before April 15, 2024;
Cases involving tax evasion;
Processing and verifying tax returns on estate, donors, capital gains, and withholding concerning the sale of real properties or shares of stock (along with associated documentary stamp tax returns);
Examination and/or verification of internal revenue tax liabilities for taxpayers retiring from business;
Monitoring of privilege stores (tiangge); and
Other matters or concerns subject to specific deadlines.

The suspension period shall be utilized by the examiners and investigators for the completion of office-based tasks and finalization of reports on cases with completed fieldwork. Meanwhile, as the efforts toward maximizing revenue collection should be sustained throughout the year, the issuance of Assessment Notices, Warrants, and Seizure Notice shall continue as necessary. Taxpayers can also voluntarily pay their known deficiency taxes without requiring approvals from Revenue Officials.

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

For any inquiry or request for assistance, please feel free to contact anyone from our Tax Services group. You may also reach us through this link.