On Jan. 27, 2026, the Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular (RMC) No. 08-2026, formally lifting the suspension on all tax audits and field operations under RMC No. 1072025.
Under this circular, the BIR resumes a full range of audit-related activities, including the issuance of Electronic Letters of Authority (eLAs), Mission Orders (MOs), and Tax Verification Notices (TVNs). The BIR will likewise proceed with the continuation and completion of pending audit cases that were suspended during the implementation of the earlier directive. The resumption extends to enforcement, verification, assessment, and collection actions requiring audit or fieldwork, as well as other audit or enforcement activities necessary to protect revenue or enforce compliance-related activities, including the issuance of Electronic Letters of Authority (eLAs), Mission Orders, and Tax Verification Notices. The related activities, including the issuance of Electronic Letters of Authority.
All resumed audit activities must adhere to the revised policies and procedures prescribed under Revenue Memorandum Order (RMO) No. 012026. The Circular further repeals any prior issuances inconsistent with these provisions.
RMC No. 082026 took effect immediately upon its issuance.
Please be guided accordingly.
Source:
P&A Grant Thornton
Certified Public Accountants