Revenue Memorandum Order No. 55-2022, issued on December 15, 2022, states that all field audit and other field operations of the BIR are hereby suspended for the period of December 16, 2022 to January 8, 2023.
Likewise, no written orders to audit and/or investigate taxpayers’ internal revenue tax liabilities shall be served, except in the following cases:
- Investigation of cases prescribing on or before April 15, 2023;
- Tax evasion cases;
- Processing and verification of estate tax returns, donor’s tax returns, capital gains tax returns and withholding tax returns on the sale of real properties or shares of stocks together with the documentary stamp tax returns related thereto;
- Examination and/or verification of internal revenue tax liabilities of taxpayers retiring from business;
- Monitoring of privilege stores (tiangge); and
- Other matters/concerns where deadlines have been imposed.
