18/12/2023
🛎BIR ALERT!
📌RMO No. 39-2023
The Bureau of Internal Revenue has recently released a memorandum order suspending all audit and other field operations of the bureau effective December 16, 2023 until January 07, 2024.
The following specific scenarios are EXEMPT from the suspension of audit and investigation of taxpayers’ internal revenue taxes:
▶️ Investigation of cases prescribing on or before April 15, 2024;
▶️ Cases involving tax evasion;
▶️ 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 stocks, along with associated documentary stamp tax returns;
▶️ Examination and/or verification of internal revenue tax liabilities for taxpayers retiring from business;
▶️ Monitoring of privilege stores (tiangges);
▶️ Other matters of concern subject to specific deadlines.
Please see below for more details.👇
