The Bureau of Internal Revenue (BIR) has recently issued Revenue Memorandum Circular (RMC) No. 121-2022 prescribing the guidelines on the lifting of suspension of field audits and operations pursuant to RMC No. 77-2022.
The lifting shall be done “on a per investigating office basis”, upon approval by the Commissioner of Internal Revenue (CIR) through a Memorandum Request;
Upon approval of the CIR of the Memorandum Request, the concerned investigating office shall continue its field audit and other field operations on all outstanding Letters of Authority, Audit Notices, and Letter Notices;
No new Letters of Authority, written orders to audit and/or to investigate shall be issued except those enumerated under RMC No. 77-2022 and in case of reissuance/s to replace previously issued Letters of Authority due to change of revenue officers and/or group supervisor.
https://www.bir.gov.ph/images/bir_files/internal_communications_2/RMCs/2022%20RMCs/RMC%20No.%20121-2022.pdf