BIR Suspends Field Audits, Op. Nationwide

By Mortz C. Ortigoza

The Bureau of Internal Revenue (BIR) has suspended from December 16, 2023 to January 7, 2024 its field audit and field operation on the taxpayers.

“All field audits and related operations by the Bureau of Internal Revenue about the examination and verification of taxpayers’ books of accounts, records and other transaction are hereby ordered to be suspended from December 16, 2023 to January 7, 2024,” according to BIR Commissioner Romeo “Jun” Lumagui, Jr.

TAX BOSSES. From top left photo and clockwise: Revenue District Office (RDO) No. 21-A Chief Charmaine C. dela Torre who supervises Angeles City and North Pampanga, RDO No. 4 Aldrin A. Camba who oversees central Pangasinan, RDO No. 9 Chief Gil Vinluan who supervises Benguet Province, RDO No.8 Chief Merlyn Vicente who watches Baguio City and RDO No. 6 Chief Eden R. Serafica who oversees eastern Pangasinan.

During the suspension period, Lumagui continued, the issuance of written orders to audit or investigate the taxpayer’s internal revenue tax liabilities will be on hold, except in the following specific scenarios:

1)      Investigation of cases prescribing on or before April 15, 2024; 2) Cases involving tax evasion; 3) Processing and verifying estate tax returns, donor’s tax returns, capital gains tax returns and withholding tax returns concerning the sale of real properties or shares of stock along with returns; 4) Examination and/or verification of internal revenue tax liabilities for taxpayers retiring for business; 5) monitoring of privilege stores (tiangge); 6) Other matters or concerns subject to specific deadlines.

Examiners and investigation shall utilize this period for completing office based tasks and finalizing reports on cases when fieldwork has already been completed.