Revenue district office (RDO) No. 84 in Tagbilaran City headed by Atty. Estrella Bernaldez, is the first office under Revenue Region 11 based in Cebu City to lift the suspension of field audit and other field operations on all outstanding Letters of Authority (LOAs) /Audit Notices and Letter Notices, according to a press release.
In the Memorandum Request AMR-RMC121-2022-0079 dated September 12, 2022, Bureau of Internal Revenue (BIR) Commissioner Lilia Catris Guillermo approved the lifting of audit suspension for RDO No. 84.
Just recently, RDO No. 84 resumed audit investigation on all their pending audit cases.
It can be noted on the prescribed guidelines by the Guillermo in Revenue Memorandum Circular (RMC) No. 121-2022 dated August 04, 2022 and issued on August 22, 2022, that the lifting of audit suspension shall be done on a per investigation office basis upon approval by the Commissioner of the BIR based on the request of the head of the RDO.
In order to lift the audit suspension, RDO No. 84 complied with all the mandatory requisites regarding completion of audit and submission of reports of investigation on all pending prescribing cases.
Per said circular, in any case, no new LOAs, written orders to audit and/or investigate taxpayers’ internal revenue tax liabilities shall be issued and/or served except in those cases enumerated under RMC No. 77-2022; and in case of reissuance/s to replace previously issued LOA/s due to change of revenue officer and/or group supervisor.
It can also be recalled that all field audit and other field operations of the BIR covered by LOAs were suspended pursuant to RMC No. 77-2022 dated May 30, 2022.