Revenue Memorandum Order No. 39-2023


Suspension of All Audit and Other Field Operations of the Bureau of Internal Revenue Effective December 16, 2023  All field audits and related field operations by the Bureau of Internal Revenue about the examination and verification of taxpayers’ books of accounts, records, and other transactions are hereby ordered to be suspended from December 16, 2023, to January 7, 2024.  During this suspension period, the issuance of written orders to audit or investigate taxpayers’ internal revenue tax liabilities will be on hold, except the following specific scenarios:  Investigation of cases prescribing on or before April 15, 2024.  Cases involving tax evasion.  Processing [...]