To carry out the mandate of the Bureau of Internal Revenue (BIR) to collect taxes, the suspension of all field operations of the BIR, as ordered in Revenue Memorandum Circular (RMC) No. 77-2022 dated May 30, 2022, has been lifted effective immediately pursuant to RMC No. 148-2022 dated Nov. 21, 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 already be conducted, and new Letters of Authority/ Mission Orders can be further issued.
Strict compliance with the existing applicable Rules and Regulations of the BIR on the issuance and implementation of LOAs and MOs shall be observed.
Please be guided accordingly.
Source:
P&A Grant Thornton
Certified Public Accountants