24/11/2025
BIR Suspends All Audit and Field Operations (RMC No. 107-2025)
Effective immediately, the Bureau of Internal Revenue (BIR) has ordered the suspension of all field audits and related field operations. This move aims to address systemic issues, protect taxpayer rights, and ensure integrity in the audit process.
The issuance of Letters of Authority (LOA), Mission Orders (MO), and the examination/verification of books of accounts are SUSPENDED until the order is lifted by the Commissioner.
While general audits are paused, the BIR will continue working on:
・Cases prescribing within six (6) months
・Estate Tax, Donor’s Tax, Capital Gains Tax, and Withholding Tax on land/share sales
・Retiring businesses
・Active criminal probes requiring immediate action
・Refund claims requiring an LOA
・Deadlines imposed by the Commissioner
The issuance of Assessment Notices, Warrants, and Seizure Notices will continue to maximize revenue collection.
Source: BIR website
