Bureau of Internal Revenue (BIR) ordered the lifting of the suspension of field operations, and business visitation covered by Letters of Authority or Mission Orders (MOs), according to information from the Revenue District Office 84 headed by Atty. Estrella Bernaldez.
BIR commissioner Guillermo issued new Revenue Memorandum Circular (RMC) 127-2022, dated Sept. 1, 2022 which was issued on Sept. 7, 2022. The RMC says that the following actions are now allowed.
1. All field audit and other field operations of the BIR covered by outstanding MOs authorizing the conduct of enforcement activities and operations of any kind, such but not limited to ocular inspection, surveillance activities, stock-taking activities, and the implementation of the administrative sanction of suspension and temporary closure of business; and
2. The issuance of new MOs authorizing such activities and operations. All internal revenue officers and others concerned should strictly comply with the existing applicable Rules and Regulations of the BIR on the issuance, conduct, and implementation of such MOs. RMCs are issuances that publish pertinent and applicable portions, as well as amplifications, of laws, rules, regulations and precedents issued by the BIR and other agencies or offices.
It can be recalled that all field audit, field operations, or any form of business visitation of the BIR covered by Letters of Authority or Mission Orders (MOs) have been suspended, under RMC 77-2022 dated May 30, 2022.