27/11/2025
๐จ IMPORTANT NOTICE FOR BUSINESS OWNERS, ACCOUNTANTS & BOOKKEEPERS
The BIR has officially suspended all field operations effective November 24, 2025. This means:
โ๏ธ No audits
โ๏ธ No fieldwork
โ๏ธ No revalidation or extension of LOAs
If you have expiring LOAs, be extra cautious, these may become invalid if they lapse during the suspension.
โ ๏ธ Be careful with waiver requests.
Some personnel may ask you to sign a Waiver of the Defense of Prescription.
Do not sign immediately. Always request formal written communication and respond professionally.
For guidance and proper handling of your cases, our team at Trangia Business Consultancy is ready to assist.
๐ Contact us: (02) 8242 0753
๐ trangiabusiness.com
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How to Use the Suspension Period Wisely:
This pause in field audits is a good opportunity to strengthen your tax compliance:
Conduct an internal preventive tax audit focusing on high-risk areas (VAT, withholding tax, RPTs, revenue reconciliations).
Organize and strengthen documentation for transactions, expenses, and tax positions.
Identify and consider voluntary corrections to avoid bigger penalties later.
Review all LOAs and waivers to protect your rights.
Update your tax policies and prepare for a more controlled audit environment when operations resume.
Continue filing and paying taxes on time, regular tax obligations still apply.
Use this time to reconcile financial statements with tax reports and fix inconsistencies.
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For official government agency references regarding RMC No. 107-2025 and the suspension of BIR audits, please consult the following links:
Bureau of Internal Revenue (BIR) official website page listing 2025 Revenue Memorandum Circulars, including RMC 107-2025:
https://www.bir.gov.ph/2025-Revenue-Memorandum-Circulars?type=PAGE&to=2025-Revenue-Memorandum-Circulars&label=2025
Statement from the Department of Finance and BIR regarding the suspension: https://www.dof.gov.ph/statement-of-finance-secretary-frederick-d-go-and-bureau-of-internal-revenue-commissioner-charlito-martin/