Bureau of Internal Revenue Lifts Suspension on Tax Audits and Field Operations
In a significant move for fiscal administration, the Bureau of Internal Revenue (BIR) has officially ended the suspension on all tax audits and field operations. This decision was formalized through Revenue Memorandum Circular (RMC) No. 08-2026, issued on January 27, 2026, which effectively lifts the previous suspension imposed under RMC No. 107-2025.
Resumption of Comprehensive Audit Activities
Under this new circular, the BIR is now resuming a full spectrum of audit-related activities. This includes the issuance of critical documents such as Electronic Letters of Authority (eLAs), Mission Orders (MOs), and Tax Verification Notices (TVNs). The resumption extends to enforcement, verification, assessment, and collection actions that require audit or fieldwork. Additionally, the BIR will proceed with the continuation and completion of pending audit cases that were halted during the earlier suspension period.
The circular emphasizes that all resumed audit activities must strictly adhere to the revised policies and procedures outlined in Revenue Memorandum Order (RMO) No. 01-2026. This ensures that the audit processes are conducted in a standardized and efficient manner, aligning with current regulatory frameworks.
Immediate Effect and Repeal of Inconsistent Provisions
RMC No. 08-2026 took effect immediately upon its issuance, signaling the BIR's swift action to reinstate audit operations. The circular also repeals any prior issuances that are inconsistent with these new provisions, thereby streamlining the regulatory environment for tax compliance and revenue protection.
This resumption is aimed at enhancing revenue collection and enforcing compliance-related activities, including the issuance of Electronic Letters of Authority and other enforcement measures. Stakeholders, including taxpayers and certified public accountants, are advised to take note of these changes and ensure adherence to the updated guidelines.
