QUEZON CITY -- Commissioner Lilia Catris Guillermo prescribed the guidelines on the lifting of suspension of field audit and operations on all outstanding Letters of Authority/Audit Notices and Letter Notices with the issuance of Revenue Memorandum Circular (RMC) No. 121-2022 dated August 22, 2022.

Per said Circular, the lifting of suspension on field audit and other field operations shall be on a per Investigating Office upon approval by the Commissioner of Internal Revenue (CIR) of the Memorandum Request from the head of the Investigating Office.

These Investigating Offices are the Revenue District Offices; Regional Investigation Divisions; VAT Audit Sections/Office Audit Sections; National Investigation Division; and Large Taxpayers (LT) Audit Divisions/LT VAT Audit Unit.

Upon approval of the Memorandum Request by the CIR, the concerned Investigating Office shall immediately resume its 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 by the Investigating Offices except: (i) in those cases enumerated under RMC No. 77-2022; and (b) in case of reissuance/s to replace previously-issued LOA/s due to change of Revenue Officer and/or Group Supervisor. (BIR)