On August 22. 2022 the BIR issued the Revenue Memorandum Circular No. 121-2022, which prescribes the guidelines on lifting the suspension of field audit and operations on all outstanding Letters of Authority/Audit Notices and Letter Notices pursuant to Revenue Memorandum Circular (RMC) No. 77-2022. The lifting of the suspension of field audit and operations shall be on per Investigating Office upon approval by the Commissioner of Internal Revenue (CIR) of the Memorandum Request from the following:
| Investigating Office | Requesting Office | Recommending Approval |
| Revenue District Offices (RDOs)/ Regional Investigation Divisions (RIDs)/VAT Audit Sections/ Office Audit Sections | Regional Director | Assistant Commissioner, Assessment Service, and Deputy Commissioner- Operations Group (DCIR-OG) |
| National Investigation Division (NID) | HREA, Enforcement & Advocacy Service | Assistant Commissioner, Enforcement & Advocacy Service and Deputy Commissioner-Legal Group (DCIR-LG) |
| Large Taxpayers Audit Divisions/ LT VAT Audit Unit | HREA, Large Taxpayers Service -Regular/Excise/Programs & Compliance Group | Assistant Commissioner, Large Taxpayers Service (LTS) |
The templates of the Memorandum Request are attached as Annex “A” (Regional Offices/Enforcement Advocacy Service) and Annex “B” (Large Taxpayers Service).
Upon approval of such Memorandum Request by the CIR, the concerned Investigating Offices shall immediately resume their field audit and other field operations on all outstanding Letters of Authority/ Audit Notices, and Letter Notices.
In any case, no new Letters of Authority (LOAs), written orders to audit and/or investigate taxpayers’ internal revenue tax liabilities shall be issued and/or served except: (a) in those cases enumerated under RMC No. 77-2022; and (b) in case of reissuance/s replace previously-issued LOA/s due to change of Revenue Officer and/or Group Supervisor.